Reports of the United States Tax Court, Volume 135United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 100
Page 10
... transactions and expendi- tures on home improvements must be kept , in most cases , for many dec- ades . To claim the exclusion , many taxpayers must determine the basis of each home they have owned , and appropriately adjust the basis ...
... transactions and expendi- tures on home improvements must be kept , in most cases , for many dec- ades . To claim the exclusion , many taxpayers must determine the basis of each home they have owned , and appropriately adjust the basis ...
Page 11
... transaction separate from the sale of the 10 acres . See Hughes v . Commissioner , 54 T.C. 1049 , 1055 ( 1970 ) ... transactions as the taxpayers did in Bogley . Regulations under amended sec . 121 , as currently in effect , provide that ...
... transaction separate from the sale of the 10 acres . See Hughes v . Commissioner , 54 T.C. 1049 , 1055 ( 1970 ) ... transactions as the taxpayers did in Bogley . Regulations under amended sec . 121 , as currently in effect , provide that ...
Page 26
... transaction as a loan of 90 percent of the value of the IBM stock pledged as collateral . The pur- 5 Petitioner does not contend , nor is there evidence , that it relieves the poor , distressed , or otherwise underprivileged . ported ...
... transaction as a loan of 90 percent of the value of the IBM stock pledged as collateral . The pur- 5 Petitioner does not contend , nor is there evidence , that it relieves the poor , distressed , or otherwise underprivileged . ported ...
Page 27
... transaction between P and Derivium in August 2001 was a sale . P transferred all the benefits and burdens of ownership of the stock to Derivium for $ 93,586.23 with no obligation to repay that amount . 2. Held , further , the transaction ...
... transaction between P and Derivium in August 2001 was a sale . P transferred all the benefits and burdens of ownership of the stock to Derivium for $ 93,586.23 with no obligation to repay that amount . 2. Held , further , the transaction ...
Page 28
... transaction was was to " Provide Financing and Custodial Services entered into between Derivium *** and *** [ petitioner ] " . Paragraph 3 of schedule D , relating to the pledge of securities , provides , in pertinent part : 2 The use ...
... transaction was was to " Provide Financing and Custodial Services entered into between Derivium *** and *** [ petitioner ] " . Paragraph 3 of schedule D , relating to the pledge of securities , provides , in pertinent part : 2 The use ...
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Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits