Reports of the United States Tax Court, Volume 134United 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 58
Page 1
... Regs . , provides that a taxpayer may agree to a reasonable extension of the period of limitations on collection when entering into an installment agreement . Generally , a husband and wife who file a joint return are jointly and ...
... Regs . , provides that a taxpayer may agree to a reasonable extension of the period of limitations on collection when entering into an installment agreement . Generally , a husband and wife who file a joint return are jointly and ...
Page 5
... Regs . , 64 Fed . Reg . 39026 ( July 21 , 1999 ) . While the offer - in - com- promise would not have extended the limitations period for the 1987 tax year , it would have extended the limitations period for the 1986 tax year until Dec ...
... Regs . , 64 Fed . Reg . 39026 ( July 21 , 1999 ) . While the offer - in - com- promise would not have extended the limitations period for the 1987 tax year , it would have extended the limitations period for the 1986 tax year until Dec ...
Page 11
... Regs . Section 6110 ( f ) ( 3 ) establishes jurisdiction in this Court to determine whether , and to what extent , a disputed portion of a written determination or background file document may be open to public inspection . Section 6110 ...
... Regs . Section 6110 ( f ) ( 3 ) establishes jurisdiction in this Court to determine whether , and to what extent , a disputed portion of a written determination or background file document may be open to public inspection . Section 6110 ...
Page 25
... Regs . , and that the qui tam pay- ment was the equivalent of a reward and , therefore , includ- able in the taxpayer's gross income . Roco v . Commissioner , supra at 164 . Petitioner's reliance on note 2 of Roco is misplaced . In Roco ...
... Regs . , and that the qui tam pay- ment was the equivalent of a reward and , therefore , includ- able in the taxpayer's gross income . Roco v . Commissioner , supra at 164 . Petitioner's reliance on note 2 of Roco is misplaced . In Roco ...
Page 30
... Regs . Taking into account all authorities , substantial authority exists only if the weight of the authori- ties supporting the treatment is substantial in relation to the weight of authorities supporting contrary treatment . Sec ...
... Regs . Taking into account all authorities , substantial authority exists only if the weight of the authori- ties supporting the treatment is substantial in relation to the weight of authorities supporting contrary treatment . Sec ...
Contents
253 | |
258 | |
268 | |
274 | |
280 | |
301 | |
305 | |
313 | |
141 | |
156 | |
169 | |
179 | |
182 | |
190 | |
193 | |
211 | |
226 | |
228 | |
236 | |
248 | |
321 | |
323 | |
327 | |
337 | |
347 | |
358 | |
372 | |
379 | |
382 | |
383 | |
384 | |
Other editions - View all
Common terms and phrases
amended appearance application bankruptcy Benjamin standards Brand X call option cash certification Chevron Code Commissioner condominium Congress contract cosmetic surgery deduction deposition determination directed at improving disease disorder DSM-IV-TR electronically stored information employees engineering exemption expenses facade easement fees filed foreign currency futures contracts Gender Identity Disorder gross income guaranty hormone therapy Income Tax Regs insurance policy Internal Revenue Internal Revenue Code interpretation interrogatories issue legislative history levy lien majority medical necessity ment motion notice paragraph party patient payment pension period of limitations person peti petition petitioner petitioner's provides psychiatric purposes pursuant reasonable relief from joint request res judicata respect respondent respondent's Rule section 213 sex reassignment surgery statute statutory stipulation summary judgment Summitt supra T.C. Memo Tax Court tax liability taxable taxpayer temporary regulations testimony tion tioner transfer transsexualism treat treatment trial UFTA United Vitro waiver