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 81
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... amended . 2 Petitioners concede that the notice of Federal tax lien for tax years 1994 and 1995 was sent within the period of limitations on collection . At the time the petition was filed , petitioners resided 2 ( 1 ) 134 UNITED STATES ...
... amended . 2 Petitioners concede that the notice of Federal tax lien for tax years 1994 and 1995 was sent within the period of limitations on collection . At the time the petition was filed , petitioners resided 2 ( 1 ) 134 UNITED STATES ...
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... amended sec . 6502 ( a ) ( 1 ) to extend the period of limitations on collection of taxes after assess- ment from 6 years to 10 years . Omnibus Budget Reconciliation Act of 1990 , Pub . L. 101-508 , sec . 11317 ( a ) , 104 Stat . 1388 ...
... amended sec . 6502 ( a ) ( 1 ) to extend the period of limitations on collection of taxes after assess- ment from 6 years to 10 years . Omnibus Budget Reconciliation Act of 1990 , Pub . L. 101-508 , sec . 11317 ( a ) , 104 Stat . 1388 ...
Page 21
... amended . 2 Respondent has conceded that petitioner is not liable for the sec . 6651 ( a ) delinquency addi- tion to tax . During September 2003 , the United States , Lockheed Mar- ( 20 ) 21 CAMPBELL v . COMMISSIONER 271.
... amended . 2 Respondent has conceded that petitioner is not liable for the sec . 6651 ( a ) delinquency addi- tion to tax . During September 2003 , the United States , Lockheed Mar- ( 20 ) 21 CAMPBELL v . COMMISSIONER 271.
Page 23
... Amended U.S. Individual Income Tax Return . On April 27 , 2005 , petitioner submitted a Form 1040X ( amended return ) that he prepared . The amended return excluded from gross income the entire $ 8.75 million qui tam payment , resulting ...
... Amended U.S. Individual Income Tax Return . On April 27 , 2005 , petitioner submitted a Form 1040X ( amended return ) that he prepared . The amended return excluded from gross income the entire $ 8.75 million qui tam payment , resulting ...
Page 27
... amended sec . 62 ( a ) to allow an adjustment from gross income for attorney's fees paid by , or on behalf of a taxpayer in connection with a claim under the FCA . However , the adjustment is applicable only to fees and costs paid after ...
... amended sec . 62 ( a ) to allow an adjustment from gross income for attorney's fees paid by , or on behalf of a taxpayer in connection with a claim under the FCA . However , the adjustment is applicable only to fees and costs paid after ...
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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