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 38
Page 251
... taxes . 3 The majority doesn't bother parsing section 6037 ( c ) , but ... Tax Relief Reconciliation Act of 2003 , Pub . L. 108-27 , 117 Stat . 753 ( enacting sec . 6429 ) ... withholding credit was so small as to trigger nearly $ 50,000 in ...
... taxes . 3 The majority doesn't bother parsing section 6037 ( c ) , but ... Tax Relief Reconciliation Act of 2003 , Pub . L. 108-27 , 117 Stat . 753 ( enacting sec . 6429 ) ... withholding credit was so small as to trigger nearly $ 50,000 in ...
Page 396
... credit , i.e. , loan , was thereby obtained . Both individuals signed as " mortgagor " , and provi- sions of the ... payments are reported on Form 1098 , Mortgage Interest Statement . pay withholding taxes while awaiting payment from ...
... credit , i.e. , loan , was thereby obtained . Both individuals signed as " mortgagor " , and provi- sions of the ... payments are reported on Form 1098 , Mortgage Interest Statement . pay withholding taxes while awaiting payment from ...
Page 501
... Tax Regs . , requires excess withholding tax credits to be included in determining an underpayment under section 6663. Accordingly , the notices of deficiency determined fraud penalties under section 6663 based upon underpayments of income ...
... Tax Regs . , requires excess withholding tax credits to be included in determining an underpayment under section 6663. Accordingly , the notices of deficiency determined fraud penalties under section 6663 based upon underpayments of income ...
Page 502
... deductions for State taxes withheld , and ( 3 ) Federal withholding credits . Through his conduct he obtained $ 320,078 in Federal refunds to which he was not entitled over the 6 - year period . Peti- tioner testified that he intended to ...
... deductions for State taxes withheld , and ( 3 ) Federal withholding credits . Through his conduct he obtained $ 320,078 in Federal refunds to which he was not entitled over the 6 - year period . Peti- tioner testified that he intended to ...
Page 503
... withheld , * * * with respect to a taxable year before the return is filed for such taxable year . The regulation extends the meaning of " underpayment " to include a taxpayer's overstated credits for withholding . Sec . 1.6664–2 ( g ) ...
... withheld , * * * with respect to a taxable year before the return is filed for such taxable year . The regulation extends the meaning of " underpayment " to include a taxpayer's overstated credits for withholding . Sec . 1.6664–2 ( g ) ...
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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