Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
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Agency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … 1,332,565 2 613,298 1 In 1987, IRA sold stock (identified as Hyatt Air) and received proceeds of $1,115,560.
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … 1,332,565 2 613,298 1 In 1987, IRA sold stock (identified as Hyatt Air) and received proceeds of $1,115,560.
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … 1,332,565 2 613,298 1 In 1987, IRA sold stock (identified as Hyatt Air) and received proceeds of $1,115,560.
United States Tax CourtAgency decision · Agency decision
The management companies w re responsible for the day-to-day work such a s booking res rvations, checking in guests, cleaning the units, and -12responding to emergencies . … She was diagnosed with Alzheimer's disease in March -221999 and died at age 88 after a period of declining health and physical problems .
United States Tax CourtAgency decision · Agency decision
But they are very important to AgroJal because packing in the fields drastically reduces processing times, lets cool air move through the packages and chill the product before its shipped, and allows ethylene … Comm. on Taxation General Explanation of the Tax Reform Act of 1986, at 192 n.7 (J. Comm.
United States Tax CourtAgency decision · Agency decision
Held, further, the period of limitations for making an assessment has not expired. … " - 13 (Bankruptcy Reform Act of 1978, Pub.
United States Tax CourtAgency decision · Agency decision
and Reform Act of 1998 and the Community Renewal Tax Relief Act of 2000. … The Uruguay Round Agreements Act, Pub.
United States Tax CourtAgency decision · Agency decision
“[A] corporation can act only through its officers and . . . it does not escape responsibility for the acts of its officers performed in that capacity. … “[A] corporation can act only through its officers and . . . it does not escape responsibility for the acts of its officers performed in that capacity.
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
All other members of the family resided in the United States throughout the period at issue. … Memo. 1993-281, that “when - 35 raising a substance over form argument, the taxpayer must have ‘clean hands’ before he is allowed to present strong proof that the form chosen does not reflect the true
United States Tax CourtAgency decision · Agency decision
United States, 552 U.S. 130, 138-139 (2008) (citing stare decisis in holding that six-year period prescribed by 28 U.S.C. sec. 2501 for filing Tucker Act claim is jurisdictional). … Section 7503 provides: "When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall
United States Tax CourtAgency decision · Agency decision
Respondent concedes adjustments for "Cleaning-Schedule E" for 1989. 14. Respondent concedes adjustments for "Depreciation--T/N Leasing--Schedule E" for 1989. 15. … Similarly, Motomi and Scott testified that they periodically received gifts from relatives in Japan for holidays and other celebrations.
United States Tax CourtAgency decision · Agency decision
Respondent concedes adjustments for "Cleaning-Schedule E" for 1989. 14. Respondent concedes adjustments for "Depreciation--T/N Leasing--Schedule E" for 1989. 15. … Similarly, Motomi and Scott testified that they periodically received gifts from relatives in Japan for holidays and other celebrations.
United States Tax CourtAgency decision · Agency decision
The preamble notes that 42 no comments on the temporary regulations were received during the comment period and only two comments were received after the period. 10 Id. at 467. … Rather, commenters requested that Treasury provide by regulation a specific period within which the IRS would allow a timely filed request to be perfected. Id. at 60,836. C.
United States Tax CourtAgency decision · Agency decision
ATV spent at least $60,000 to renovate Landmark Hall, including painting the main house, installing central heating and air conditioning, and rebuilding the carriage house. … For authoritative guidance to support our holding, we turned to the conference report to the Deficit Reduction Act of 1984, Pub.
United States Tax CourtAgency decision · Agency decision
In 1970 Lockheed indicated a willingness to sell 24 Lockheed C-130 airplanes, including ground support equipment, to the Imperial Iranian Air Force. … Giffin was an act of concealment by petitioner.
United States Tax CourtAgency decision · Agency decision
Tax Reform Act of 1986, Pub. L. 99-514, sec. 1231(e)(1), 100 Stat. 2085, 2562-2563. … Goldscheider offered expert testimony on the subject of what a reasonable royalty would be and the judge in that case commented that Mr.
United States Tax CourtAgency decision · Agency decision
Tax Reform Act of 1986, Pub. L. 99-514, sec. 1231(e)(1), 100 Stat. 2085, 2562-2563. … Goldscheider offered expert testimony on the subject of what a reasonable royalty would be and the judge in that case commented that Mr.
United States Tax CourtAgency decision · Agency decision
Tax Reform Act of 1986, Pub. L. 99-514, sec. 1231(e)(1), 100 Stat. 2085, 2562-2563. … Goldscheider offered expert testimony on the subject of what a reasonable royalty would be and the judge in that case commented that Mr.
United States Tax Court
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