U.S. Tax Cases, Volum 92,Utgave 1Commerce Clearing House, 1992 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Side 83-432
... capital gain . Plaintiff cites the same legislative history to argue that the omission of any mention of corporate mort- gage prepayment charges implies that Congress did want the amounts to receive capital gain treatment . Finding the ...
... capital gain . Plaintiff cites the same legislative history to argue that the omission of any mention of corporate mort- gage prepayment charges implies that Congress did want the amounts to receive capital gain treatment . Finding the ...
Side 84-38
... capital is how the capital is employed in the business . The test is whether the capital is income - producing in its own right or whether its worth depends on the application of the taxpayer's personal skills . " Id . at 970. In ...
... capital is how the capital is employed in the business . The test is whether the capital is income - producing in its own right or whether its worth depends on the application of the taxpayer's personal skills . " Id . at 970. In ...
Side 84-40
... Capital Bertelli contends that capital was not a mate- rial income - producing factor because the capital involved belonged to others , not to him . He notes that he did not buy inventories , machin- ery , or other equipment , but only ...
... Capital Bertelli contends that capital was not a mate- rial income - producing factor because the capital involved belonged to others , not to him . He notes that he did not buy inventories , machin- ery , or other equipment , but only ...
Innhold
Boyd Joyce W DCDC | 83-5 |
Publix Supermarkets Inc ClsCt | 83-6 |
Karmazin Jay J DCLa | 83-7 |
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9th Cir action affirm alleged amended amount Anti-Injunction Act appeal apply argues argument assessment assets Attorney Back reference bank bankruptcy Bowlens capital cert claim Code Sec Congress corporation debtor decision deduction defendant defendant's deficiency denied determined disclosure district court documents employee entitled evidence exempt expenses fact failed federal tax lien filed funds government's Hugheses income tax return interest Internal Revenue Code Internal Revenue Service IRS's issue jurisdiction jury lease levy loss Masat ment Mentor motion for summary notice operating paid parties payment penalty Petitioners Placid plaintiff prior purpose pursuant reasonable records refund request responsible person rule S.Ct sale or exchange sovereign immunity statute of limitations statutory subrogation summary judgment Tax Court tax liability tax lien tax returns taxable income taxpayer TFDC tion trade or business transaction trial trust United United States Attorney USTC violation withholding withholding taxes