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. |
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Page 10
... definition of return information . However , sec- tion 6103 ( h ) ( 1 ) provides an explicit exception to these con- fidentiality requirements to allow inspection and disclosure of return and return information by officers and employees ...
... definition of return information . However , sec- tion 6103 ( h ) ( 1 ) provides an explicit exception to these con- fidentiality requirements to allow inspection and disclosure of return and return information by officers and employees ...
Page 24
... definition of gross income . Commissioner v . Glenshaw Glass Co. , 348 U.S. 426 , 430 ( 1955 ) . The effect of such a broad view of gross income is that exclusions from gross income are nar- rowly construed . Commissioner v . Schleier ...
... definition of gross income . Commissioner v . Glenshaw Glass Co. , 348 U.S. 426 , 430 ( 1955 ) . The effect of such a broad view of gross income is that exclusions from gross income are nar- rowly construed . Commissioner v . Schleier ...
Page 26
... definition of income did not take precedence over the inclu- sive statutory definition of gross income . Commissioner v . Glenshaw Glass Co. , supra at 431 . On the basis of the foregoing , we conclude that the qui tam payment is ...
... definition of income did not take precedence over the inclu- sive statutory definition of gross income . Commissioner v . Glenshaw Glass Co. , supra at 431 . On the basis of the foregoing , we conclude that the qui tam payment is ...
Page 34
... definition of " medical care " by sec . 213 ( d ) ( 9 ) ( A ) , I.R.C. , and instead the amounts paid for the procedures are expenses for " medical care " that are deductible pursuant to sec . 213 ( a ) , I.R.C. Held , further , P's ...
... definition of " medical care " by sec . 213 ( d ) ( 9 ) ( A ) , I.R.C. , and instead the amounts paid for the procedures are expenses for " medical care " that are deductible pursuant to sec . 213 ( a ) , I.R.C. Held , further , P's ...
Page 47
... definition depends upon a demonstration of the condition's organic origins , a condition may be a disease but not known as such , pending scientific discoveries concerning its etiology . For example , panic disorder and obsessive ...
... definition depends upon a demonstration of the condition's organic origins , a condition may be a disease but not known as such , pending scientific discoveries concerning its etiology . For example , panic disorder and obsessive ...
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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