Reports of the United States Tax Court, Volume 135United 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 76
Page 3
... regarding whether or when petitioners purchased and moved into a new principal residence . 8 Petitioners ' 2000 return was postmarked on Sept. 5 , 2001 . 9 In the notice of deficiency respondent determined a $ 500,000 adjustment because ...
... regarding whether or when petitioners purchased and moved into a new principal residence . 8 Petitioners ' 2000 return was postmarked on Sept. 5 , 2001 . 9 In the notice of deficiency respondent determined a $ 500,000 adjustment because ...
Page 8
... regarding the proper tax treatment of prin- cipal residence sales . Until 1951 any gain realized on the sale of a principal resi- dence was taxed as capital gain . S. Rept . 781 , 82d Cong . , 1st Sess . ( 1951 ) , 1951-2 C.B. 458 , 482 ...
... regarding the proper tax treatment of prin- cipal residence sales . Until 1951 any gain realized on the sale of a principal resi- dence was taxed as capital gain . S. Rept . 781 , 82d Cong . , 1st Sess . ( 1951 ) , 1951-2 C.B. 458 , 482 ...
Page 11
... regarding the meaning that Congress attaches to the terms " property " and " principal residence " in section 121 ( a ) is also consistent with caselaw interpreting former section 1034 , as in effect before its repeal . This Court held ...
... regarding the meaning that Congress attaches to the terms " property " and " principal residence " in section 121 ( a ) is also consistent with caselaw interpreting former section 1034 , as in effect before its repeal . This Court held ...
Page 13
... regarding the debt they allegedly incurred or that the debt was " unsustainable " , or that unsustainable debt qualified as " unforeseen circumstances " within the meaning of sec . 121 ( c ) . tioners may not exclude from income under ...
... regarding the debt they allegedly incurred or that the debt was " unsustainable " , or that unsustainable debt qualified as " unforeseen circumstances " within the meaning of sec . 121 ( c ) . tioners may not exclude from income under ...
Page 14
... regarding reasonable cause , substantial authority , or similar defenses . Id . Petitioners admit that they did not file a timely Federal income tax return for 2000. This is sufficient to satisfy respondent's burden of producing ...
... regarding reasonable cause , substantial authority , or similar defenses . Id . Petitioners admit that they did not file a timely Federal income tax return for 2000. This is sufficient to satisfy respondent's burden of producing ...
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Common terms and phrases
accuracy-related penalty addition to tax adjustment allowance Appeals officer apply Appointments Clause assessment Caer's estate carryback CDP hearing Chesapeake claim Commissioner Congress corporation Court of Appeals Dalton deduction Derivium determination emphasis added equitable tolling estate tax Federal income tax filed forward contract gross income IBM stock Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue jurisdiction lake house lien loan loss ment notice of deficiency Ocean Pines Office of Appeals parties partner partnership item payment percent peti petition petitioner petitioner's principal residence provides purposes pursuant PVFCS refund regulations reported respect respondent's Rule schedule section 107 shares Stat statute street light assets supra T.C. Memo Tax Court tax imposed tax liability tax shown taxable taxpayer term Texasgulf tion tioner transaction transfer trust underpayment United Virgin Islands whistleblower windfall tax WISCO withholding credits