Reports of the Tax Court of the United States, Volume 82U.S. Government Printing Office, 1984 |
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Common terms and phrases
9th Cir affd affg agree agreement amended Amerco amount annuity apply assets capital gains Centronics Circuit Cirelli claimed Colbert County community property Congress contract contributions corporation cost decedent decedent's December 31 decision distribution employee entitled estate tax exempt expenses fact Federal income tax filed fleet owner Frankel gift tax gross income Harwood held hereinafter home office included Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service investment issue lease lessees liability loss marital deduction mineral motion muriate notice of deficiency operation opinion paid parties partner partnership payments percent petition petitioner petitioner's prior purchase purposes pursuant qualified received regulations rent rental reported respect Respondent determined RESPONDENT Docket respondent's spouse statute statutory stipulated substantial supra T.C. Memo taxable income taxpayer timber tion trade or business trailers transaction transfer trust U-Haul United
Popular passages
Page 52 - [a] word is not a crystal, transparent and unchanged, it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Page 313 - Court itself recognized that the purpose of the exclusionary rule "is to deter — to compel respect for the constitutional guaranty in the only effectively available way — by removing the incentive to disregard it.
Page 841 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 28 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Page 230 - Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance...
Page 584 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Page 868 - A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries...
Page 120 - Partners shall render on demand true and full information of all things affecting the partnership to any partner or the legal representative of any deceased partner or partner under legal disability.
Page 159 - ... the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.
Page 148 - Under an accrual method of accounting, an expense is deductible for the taxable year in which att the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable accuracy.