Reports of the Tax Court of the United States, Volum 109U.S. Government Printing Office, 1997 |
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... Matters Partner 450 Nielson - True Partnership , True Oil Company , Tax Matters Partner 112 P.D.B. Sports , Ltd. 423 Seymour , John L. 279 Square D Company and Subsidiaries 200 United Cancer Council , Inc. 326 White , Marvin L. and ...
... Matters Partner 450 Nielson - True Partnership , True Oil Company , Tax Matters Partner 112 P.D.B. Sports , Ltd. 423 Seymour , John L. 279 Square D Company and Subsidiaries 200 United Cancer Council , Inc. 326 White , Marvin L. and ...
Side 112
... matter remains in dispute that precludes our granting summary judgment in favor of respondent . We have considered ... MATTERS PARTNER , PETITIONER V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT Docket Nos . 12069–95 , 3980-96 ...
... matter remains in dispute that precludes our granting summary judgment in favor of respondent . We have considered ... MATTERS PARTNER , PETITIONER V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT Docket Nos . 12069–95 , 3980-96 ...
Side 113
... matters partner , notices of final partnership administrative adjustment with respect to Nielson - True Part- nership for the taxable years 1991 and 1992. The sole adjust- ment and issue concerns respondent's disallowance of section 291 ...
... matters partner , notices of final partnership administrative adjustment with respect to Nielson - True Part- nership for the taxable years 1991 and 1992. The sole adjust- ment and issue concerns respondent's disallowance of section 291 ...
Side 140
... matters ) except certain stockholder restricted matters discussed below , and the affirmative vote of a majority of votes cast on the stockholder nonrestricted matters was required to effect any stockholder action . However , ( 1 ) any ...
... matters ) except certain stockholder restricted matters discussed below , and the affirmative vote of a majority of votes cast on the stockholder nonrestricted matters was required to effect any stockholder action . However , ( 1 ) any ...
Side 141
United States. Tax Court. matters ) throughout the period during which any Alumax class C common stock was ... matter that was subject to the stock- holder class voting requirement if it had a book value of at least $ 36 million ; i.e. ...
United States. Tax Court. matters ) throughout the period during which any Alumax class C common stock was ... matter that was subject to the stock- holder class voting requirement if it had a book value of at least $ 36 million ; i.e. ...
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Reports of the Tax Court of the United States, Volum 108 United States. Tax Court Uten tilgangsbegrensning - 1997 |
Reports of the Tax Court of the United States, Volum 7 United States. Tax Court Uten tilgangsbegrensning - 1947 |
Reports of the Tax Court of the United States, Volum 118 United States. Tax Court Uten tilgangsbegrensning - 2002 |
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.