Reports of the Tax Court of the United States, Том 82U.S. Government Printing Office, 1984 |
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Стр. 6
... taxable years in question were as shown on page 7 . In his notices of deficiency , respondent disallowed the losses claimed by petitioners in their entirety because he contended the acquisition of the picture was not an activity entered ...
... taxable years in question were as shown on page 7 . In his notices of deficiency , respondent disallowed the losses claimed by petitioners in their entirety because he contended the acquisition of the picture was not an activity entered ...
Стр. 9
... taxable year , and the denominator of which is the forecasted total income to be derived from such film during its useful life . Respondent contends that , since Jupiter Associates is a cash basis taxpayer and actually received no ...
... taxable year , and the denominator of which is the forecasted total income to be derived from such film during its useful life . Respondent contends that , since Jupiter Associates is a cash basis taxpayer and actually received no ...
Стр. 12
... taxable years in which they were passed . See 1 J. Mertens , Law of Federal Income Taxation , sec . 4.14 . The test to be applied in determining whether the retroac- tive application of an income tax statute is unconstitutional is ...
... taxable years in which they were passed . See 1 J. Mertens , Law of Federal Income Taxation , sec . 4.14 . The test to be applied in determining whether the retroac- tive application of an income tax statute is unconstitutional is ...
Стр. 49
... taxable to her estate . The remaining $ 300,000 passes tax free to the children . Contrast the situation in a community property State . The wife's 50 % interest in the community property places $ 200,000 of the expanded assets in her ...
... taxable to her estate . The remaining $ 300,000 passes tax free to the children . Contrast the situation in a community property State . The wife's 50 % interest in the community property places $ 200,000 of the expanded assets in her ...
Стр. 71
... taxable income to him , and it is unlikely that she could have done so . See Stephenson v . Commissioner , 79 T.C. 995 ( 1982 ) , on appeal ( 6th Cir . , June 7 , 1983 ) ; McGahen v . Commissioner , 76 T.C. 468 ( 1981 ) , affd . without ...
... taxable income to him , and it is unlikely that she could have done so . See Stephenson v . Commissioner , 79 T.C. 995 ( 1982 ) , on appeal ( 6th Cir . , June 7 , 1983 ) ; McGahen v . Commissioner , 76 T.C. 468 ( 1981 ) , affd . without ...
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.