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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Results 1-5 of 27
Page 134
... regulations were in final form . In 1993 , temporary regulations were issued . 58 Fed . Reg . 5263 ( Jan. 21 , 1993 ) . The final regulations were issued in 1994 , but didn't go into effect until tax years beginning after October 6 ...
... regulations were in final form . In 1993 , temporary regulations were issued . 58 Fed . Reg . 5263 ( Jan. 21 , 1993 ) . The final regulations were issued in 1994 , but didn't go into effect until tax years beginning after October 6 ...
Page 174
... law , we noted that section 448 ( d ) ( 2 ) requires only that the services be in ... regulations promulgated under section 448 and the ordinary meaning of the ... Temporary Income Tax Regs . , supra , prop- erly includes surveying in the ...
... law , we noted that section 448 ( d ) ( 2 ) requires only that the services be in ... regulations promulgated under section 448 and the ordinary meaning of the ... Temporary Income Tax Regs . , supra , prop- erly includes surveying in the ...
Page 181
... law , explaining : Both the terms and the purposes of the statute , as well as the ... regulations , application of the normal meaning of the term " health ... Temporary Income Tax Regs . , supra , is a reasonable interpretation of the ...
... law , explaining : Both the terms and the purposes of the statute , as well as the ... regulations , application of the normal meaning of the term " health ... Temporary Income Tax Regs . , supra , is a reasonable interpretation of the ...
Page 211
... temporary regulations , sections 301.6229 ( c ) ( 2 ) -1T and 301.6501 ( e ) -1T , Temporary Proced . & Admin . Regs . , 74 Fed . Reg . 49322-49323 ( Sept. 28 , 2009 ) , * This Opinion supplements our previously filed opinion in ...
... temporary regulations , sections 301.6229 ( c ) ( 2 ) -1T and 301.6501 ( e ) -1T , Temporary Proced . & Admin . Regs . , 74 Fed . Reg . 49322-49323 ( Sept. 28 , 2009 ) , * This Opinion supplements our previously filed opinion in ...
Page 212
... temporary regulations compel us to grant respondent's motions . Background The transactions at the heart of this case took place in 1999 and were reported on the 1999 Form 1065 , U.S. Part- nership Return of Income , of Intermountain ...
... temporary regulations compel us to grant respondent's motions . Background The transactions at the heart of this case took place in 1999 and were reported on the 1999 Form 1065 , U.S. Part- nership Return of Income , of Intermountain ...
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