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. |
From inside the book
Results 6-10 of 100
Page 62
... paid out at their death . The Atwoods didn't pay premiums or loan payments , so the insurer allowed the loan to re- main outstanding until 1995 , when its balance reached the policy's cash surrender value . At that time the insurance ...
... paid out at their death . The Atwoods didn't pay premiums or loan payments , so the insurer allowed the loan to re- main outstanding until 1995 , when its balance reached the policy's cash surrender value . At that time the insurance ...
Page 64
... paid to reduce Calloway's interest obligation . That , too , however , was part of the con- duct of the parties . The majority similarly notes that Calloway was never required to repay any principal or interest , but this also is ...
... paid to reduce Calloway's interest obligation . That , too , however , was part of the con- duct of the parties . The majority similarly notes that Calloway was never required to repay any principal or interest , but this also is ...
Page 68
... paid on the collateral as income during the loan term and the disposition of the stock as a sale for the amount of the accrued debt at the close of the loan . These facts , while supporting the result in this case , may differ ...
... paid on the collateral as income during the loan term and the disposition of the stock as a sale for the amount of the accrued debt at the close of the loan . These facts , while supporting the result in this case , may differ ...
Page 73
... paid and an average of 61⁄2 months for a claim to be rejected . Id . at 8-9 . Moreover , most rejected claims did not provide the rationale for the reviewer's deci- sion because of concerns about disclosing confidential return ...
... paid and an average of 61⁄2 months for a claim to be rejected . Id . at 8-9 . Moreover , most rejected claims did not provide the rationale for the reviewer's deci- sion because of concerns about disclosing confidential return ...
Page 74
... paid , how- ever , until there is a final determination of the tax liability and the amounts owed are collected . Id . sec . 3.08 , 2008-1 C.B. at 255 . The Commissioner also issued procedural guidance on how whistleblower claims will ...
... paid , how- ever , until there is a final determination of the tax liability and the amounts owed are collected . Id . sec . 3.08 , 2008-1 C.B. at 255 . The Commissioner also issued procedural guidance on how whistleblower claims will ...
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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