Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
0.07s
Agency decision · Agency decision
Bross should have included the prior period taxable gifts of the appreciated intangibles in tax year 2004 on their 2006 gift tax returns. … Bross Revocable Trust, from organization through the periods at issue. Mr.
United States Tax CourtAgency decision · Agency decision
-4defense facility) at the Pine Gap Air Force Base (the base). TRW was a U.S. Government contractor providing services at the defense facility. … Living quarters as close as a mile from the worksite are not integral to the employer’s business even if the employee is periodically on call to perform work for the employer unless the employee performs
United States Tax CourtAgency decision · Agency decision
-4defense facility) at the Pine Gap Air Force Base (the base). TRW was a U.S. Government contractor providing services at the defense facility. … Living quarters as close as a mile from the worksite are not integral to the employer’s business even if the employee is periodically on call to perform work for the employer unless the employee performs
United States Tax CourtAgency decision · Agency decision
-4defense facility) at the Pine Gap Air Force Base (the base). TRW was a U.S. Government contractor providing services at the defense facility. … Living quarters as close as a mile from the worksite are not integral to the employer’s business even if the employee is periodically on call to perform work for the employer unless the employee performs
United States Tax CourtAgency decision · Agency decision
See Taxpayer Relief Act of 1997, Pub. L. No. 105-34, § 1082, 111 Stat. 788, 950. … in the carryback period.
United States Tax CourtAgency decision · Agency decision
The computer program would then be tested and modified, as necessary, over a period of several weeks or months. … Goldman, Comment, “From Gaius to Gates: Can Civilian Concepts Survive the Age of Technology?”, 42 Loy. L.
United States Tax CourtAgency decision · Agency decision
Nevertheless, a few preliminary comments about the status of the record are in order. … And that can be illustrated by photos which we’ll move to next, but the photos don’t show the excitement in the air like a video does. Initially, Mr.
United States Tax CourtAgency decision · Agency decision
Air Force as a flight surgeon assigned to Randolph Air Force Base in San Antonio, Texas. Dr. … • Terrorism: The policy insured against acts of terrorism, as defined in the Terrorism Risk Insurance Act, as well as assorted acts (such as the dispersion of biological and chemical agents) that result
United States Tax CourtAgency decision · Agency decision
At some time during this period, Mr. Hemmings explained that the ACLI and ELMS losses were to defer income to a later period. Mrs. Hemmings had faith in Mr. … Sec. 424(a) of the Tax Reform Act of 1984 (Division A of the Deficit Reduction Act of 1984), Pub.
United States Tax CourtAgency decision · Agency decision
At some time during this period, Mr. Hemmings explained that the ACLI and ELMS losses were to defer income to a later period. Mrs. Hemmings had faith in Mr. … Sec. 424(a) of the Tax Reform Act of 1984 (Division A of the Deficit Reduction Act of 1984), Pub.
United States Tax CourtAgency decision · Agency decision
Act 721 (West); see also La. Rev. Stat. Ann. sec. 27:361(A) and (B) (West 2011). … -28[*28] Reasonable means include (but are not limited to) the identification of services performed over a period and the approximate number of hours spent performing such services during such period
United States Tax CourtAgency decision · Agency decision
The Pudlos were not acting with a genuine business purpose when they formed the partnerships; rather, they acted for tax-avoidance purposes. … Paul and Phipps to act as the Pudlos' representatives.
United States Tax CourtAgency decision · Agency decision
Affairs, Moscow Videocomputer, Ordering Customer 12/18/90 ManH. 1 499,988 Lloyds Bank, London England Air Foyle Ltd., Luton Airport 12/24/90 ManH. 1 683,468 Bank of Fgn. Econ. … Petitioners also claim that, with respect to any underpayment, there was reasonable cause and each acted in good faith.
United States Tax CourtAgency decision · Agency decision
Affairs, Moscow Videocomputer, Ordering Customer 12/18/90 ManH. 1 499,988 Lloyds Bank, London England Air Foyle Ltd., Luton Airport 12/24/90 ManH. 1 683,468 Bank of Fgn. Econ. … Petitioners also claim that, with respect to any underpayment, there was reasonable cause and each acted in good faith.
United States Tax CourtAgency decision · Agency decision
The Pudlos were not acting with a genuine business purpose when they formed the partnerships; rather, they acted for tax-avoidance purposes. … Paul and Phipps to act as the Pudlos' representatives.
United States Tax CourtAgency decision · Agency decision
Nevertheless, a few preliminary comments about the status of the record are in order. … And that can be illustrated by photos which we’ll move to next, but the photos don’t show the excitement in the air like a video does. Initially, Mr.
United States Tax CourtAgency decision · Agency decision
Nevertheless, a few preliminary comments about the status of the record are in order. … And that can be illustrated by photos which we'll move to next, but the photos don't show the excitement in the air like a video does. Initially, Mr.
United States Tax CourtAgency decision · Agency decision
Affairs, Moscow Videocomputer, Ordering Customer 12/18/90 ManH. 1 499,988 Lloyds Bank, London England Air Foyle Ltd., Luton Airport 12/24/90 ManH. 1 683,468 Bank of Fgn. Econ. … Petitioners also claim that, with respect to any underpayment, there was reasonable cause and each acted in good faith.
United States Tax CourtAgency decision · Agency decision
Affairs, Moscow Videocomputer, Ordering Customer 12/18/90 ManH. 1 499,988 Lloyds Bank, London England Air Foyle Ltd., Luton Airport 12/24/90 ManH. 1 683,468 Bank of Fgn. Econ. … Petitioners also claim that, with respect to any underpayment, there was reasonable cause and each acted in good faith.
United States Tax CourtAgency decision · Agency decision
The Pudlos were not acting with a genuine business purpose when they formed the partnerships; rather, they acted for tax-avoidance purposes. … Paul and Phipps to act as the Pudlos' representatives.
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.