Reports of the Tax Court of the United States, Volum 109U.S. Government Printing Office, 1997 |
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Resultat 1-5 av 95
Side 1
... Federal income tax for years 1 and 2. In year 3 , P carried back an amount of investment tax credit to years 1 and 2 , reducing the amount of its defi- ciencies . In year 6 , a net operating loss arose which was car- ried back to year 3 ...
... Federal income tax for years 1 and 2. In year 3 , P carried back an amount of investment tax credit to years 1 and 2 , reducing the amount of its defi- ciencies . In year 6 , a net operating loss arose which was car- ried back to year 3 ...
Side 22
... Federal income tax as follows : 1 The instant case involves many issues , some of which have been settled or decided . The is- sues remaining for decision involve matters falling into two reasonably distinct categories , which the ...
... Federal income tax as follows : 1 The instant case involves many issues , some of which have been settled or decided . The is- sues remaining for decision involve matters falling into two reasonably distinct categories , which the ...
Side 24
... Federal corporate income tax return ( consolidated return ) on Form 1120 with the Director of the Internal Revenue Service Center at Mem- phis , Tennessee . Petitioners ' primary business is the ownership , operation , and management of ...
... Federal corporate income tax return ( consolidated return ) on Form 1120 with the Director of the Internal Revenue Service Center at Mem- phis , Tennessee . Petitioners ' primary business is the ownership , operation , and management of ...
Side 59
... Federal Evi- dence , sec . 704.04 [ 2 ] [ a ] , at 704-10-704-11 ( 2d ed . 1997 ) ; see also Fed . R. Evid . 701 and 702 ; Snap - Drape , Inc. v . Commis- sioner , 98 F.3d 194 , 197-198 ( 5th Cir . 1996 ) , affg . 105 T.C. 16 ( 1995 ) ...
... Federal Evi- dence , sec . 704.04 [ 2 ] [ a ] , at 704-10-704-11 ( 2d ed . 1997 ) ; see also Fed . R. Evid . 701 and 702 ; Snap - Drape , Inc. v . Commis- sioner , 98 F.3d 194 , 197-198 ( 5th Cir . 1996 ) , affg . 105 T.C. 16 ( 1995 ) ...
Side 60
... Federal Practice and Procedure , sec . 6641 , at 251-252 ( interim ed . 1992 ) . An expert may base an opinion or inference on facts that the expert knows from firsthand observation , that are in the record and made known to the expert ...
... Federal Practice and Procedure , sec . 6641 , at 251-252 ( interim ed . 1992 ) . An expert may base an opinion or inference on facts that the expert knows from firsthand observation , that are in the record and made known to the expert ...
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Vanlige uttrykk og setninger
1245 class property abate interest action administrative costs agreement Aldergrove Alumax board Alumax class Amax amount application assets basis BCCI Bowlen carryback claimed class C common Code Section Commissioner common stock corporation counsel decision declaratory judgment deduction deficiency deposition determination directors disputed property items easement Elbow Lake electrical failure to abate fair market value fees FERC filed fundraising funds housefile Howard County Income Tax Regs Internal Revenue Internal Revenue Service involved issue Jackson Hewitt JOINDER OF ISSUE July 30 ment Mitsui Mitsui group motion nonlife notice paragraph party payment percent peti petition petitioner petitioner's Petitioners contend player contracts pleading property unit purposes pursuant qualified relating requests for abatement respect respondent respondent's Rule section 1245 class stipulation stockholders structural components supra T.C. Memo Tax Court tax liability tax matters partner taxable taxpayer tion tioner VEBA trust voting power
Populære avsnitt
Side 586 - Use of depositions. — At the trial or upon the hearing of a motion or an interlocutory proceeding, any part or all of a deposition, so far as admissible under the rules of evidence applied as though the witness were then present and testifying...
Side 586 - If the deposition is not signed by the witness, the officer shall sign it and state on the record the fact of the waiver or of the illness or absence of the witness or the fact of the refusal to sign together with the reason, if any, given therefor; and the deposition may then be used as fully as though signed, unless...
Side 378 - ... 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, 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...
Side 307 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Side 157 - As used in this chapter, the term "affiliated group" means one or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation if— (1) Stork possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of each of the...
Side 543 - In the complaint the title of the action shall include the names of all the parties, but in other pleadings it is sufficient to state the name of the first party on each side with an appropriate indication of other parties.
Side 654 - A subpoena may be served by the marshal, by his deputy, or by any other person who is not a party and is not less than 18 years of age. Service of a subpoena upon a person named therein shall be made by delivering a copy thereof to such person and by tendering to him the fees for one day's attendance and the mileage allowed by law.
Side 551 - Such amendment of the pleadings as may be necessary to cause them to conform to the evidence and to raise these issues may be made upon motion of any party at any time, even after judgment...
Side 654 - If service is made by a person other than a United States marshal or his deputy, he shall make affidavit thereof.
Side 606 - When a motion for summary judgment is made and supported as provided in this rule, an adverse party may not rest upon the mere allegations or denials of his pleading, but his response, by affidavits or as otherwise provided in this rule must set forth specific facts showing that there is a genuine issue for trial. If he does not so respond, summary judgment, if appropriate, shall be entered against him.