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 83-133
... corporation , any tax on the organization's income as a normal corporation must be assessed within three years of the filing of the S corporation return . Fehlhaber v . C.I.R. [ CCH Dec. 46,647 ] , 94 T.C. 863 ( 1990 ) ( quoting S.Rep ...
... corporation , any tax on the organization's income as a normal corporation must be assessed within three years of the filing of the S corporation return . Fehlhaber v . C.I.R. [ CCH Dec. 46,647 ] , 94 T.C. 863 ( 1990 ) ( quoting S.Rep ...
Side 83-201
... corporation which is in control of the acquiring corporation ) , of stock of another corporation if , immediately after the acquisition , the acquir- ing corporation has control of such other corporation ( whether or not such acquiring ...
... corporation which is in control of the acquiring corporation ) , of stock of another corporation if , immediately after the acquisition , the acquir- ing corporation has control of such other corporation ( whether or not such acquiring ...
Side 83-411
... Corporation , located in Rockford , Illinois . At all times relevant to this proceeding , Mr. Paoli has been the corporation's sole shareholder and president . Paoli Manufac- turing Corporation manufactured certain bon- ing machines ...
... Corporation , located in Rockford , Illinois . At all times relevant to this proceeding , Mr. Paoli has been the corporation's sole shareholder and president . Paoli Manufac- turing Corporation manufactured certain bon- ing machines ...
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