Reports of the Tax Court of the United States, Том 82U.S. Government Printing Office, 1984 |
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Стр. 1
... investment tax credit on the picture and elected to compute depreciation on the picture by use of the income forecast method . Held : Under the income forecast method , a deduction for depreciation must be based on net income ...
... investment tax credit on the picture and elected to compute depreciation on the picture by use of the income forecast method . Held : Under the income forecast method , a deduction for depreciation must be based on net income ...
Стр. 2
... investment tax credit on a motion picture film that was exhibited in Europe prior to its acquisi- tion by the partnership . In these consolidated cases , respondent determined the following deficiencies in petitioners ' Federal income ...
... investment tax credit on a motion picture film that was exhibited in Europe prior to its acquisi- tion by the partnership . In these consolidated cases , respondent determined the following deficiencies in petitioners ' Federal income ...
Стр. 5
... to claim . In addition , on its partnership tax return for the taxable year 1973 , Jupiter Associates reported a basis of $ 1,472,062 with respect to an investment in new property having a ( 1 ) . 5 FIFE v . COMMISSIONER.
... to claim . In addition , on its partnership tax return for the taxable year 1973 , Jupiter Associates reported a basis of $ 1,472,062 with respect to an investment in new property having a ( 1 ) . 5 FIFE v . COMMISSIONER.
Стр. 6
... investment credit claimed in 1973 because he contended that the property failed to qualify under section 48 ( k ) . However , in this motion for partial summary judgment we are concerned only with whether Jupiter Associates correctly ...
... investment credit claimed in 1973 because he contended that the property failed to qualify under section 48 ( k ) . However , in this motion for partial summary judgment we are concerned only with whether Jupiter Associates correctly ...
Стр. 7
... Investment tax credit claimed ( 1973 ) $ 26,106.00 and Barbara J. Fife 3154-80 Isaac H. Friedman 1973 7.125 % 20,018.33 18,430.45 4,894.63 and Judith Friedman , 1974 36,250.29 34,753.83 deceased 1975 21,046.40 20,649.89 3155-80 Harold ...
... Investment tax credit claimed ( 1973 ) $ 26,106.00 and Barbara J. Fife 3154-80 Isaac H. Friedman 1973 7.125 % 20,018.33 18,430.45 4,894.63 and Judith Friedman , 1974 36,250.29 34,753.83 deceased 1975 21,046.40 20,649.89 3155-80 Harold ...
Другие издания - Просмотреть все
Reports of the Tax Court of the United States, Том 108 United States. Tax Court Полный просмотр - 1997 |
Reports of the Tax Court of the United States, Том 118 United States. Tax Court Полный просмотр - 2002 |
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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
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Стр. 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.
Стр. 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.
Стр. 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...
Стр. 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...
Стр. 230 - Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance...
Стр. 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...
Стр. 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...
Стр. 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.
Стр. 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.
Стр. 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.