Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Resultados 1-5 de 57
Página 2
... assets with unrealized gain , and earnings and profits , accrued during the ... capital gain recognized by an S corporation within 3 years after making a ... asset value accrued prior to conversion from C to S corporation status . H ...
... assets with unrealized gain , and earnings and profits , accrued during the ... capital gain recognized by an S corporation within 3 years after making a ... asset value accrued prior to conversion from C to S corporation status . H ...
Página 39
... capital asset , and so " has not sustained his burden of proof to show " that tax- payer omitted gross income which was more than 25 percent of the gross income stated in her tax return ) ; see also Colestock v . Commissioner , 102 T.C. ...
... capital asset , and so " has not sustained his burden of proof to show " that tax- payer omitted gross income which was more than 25 percent of the gross income stated in her tax return ) ; see also Colestock v . Commissioner , 102 T.C. ...
Página 109
... asset with a fair market value of $ 6,000 and the creditor discharges $ 7,500 of indebtedness for which F is ... capital gain , although petitioners dispute whether they must recognize that DOI income . DOI income and capital gain would ...
... asset with a fair market value of $ 6,000 and the creditor discharges $ 7,500 of indebtedness for which F is ... capital gain , although petitioners dispute whether they must recognize that DOI income . DOI income and capital gain would ...
Página 126
... capital con- tribution , distribution in liquidation , or a redemption of interest . Section 5.4 of the AVLP ... asset values ( NAV ) of the underlying partnership assets that were held by AVLP and JBLP were $ 11,629,728 and $ 7,704,714 ...
... capital con- tribution , distribution in liquidation , or a redemption of interest . Section 5.4 of the AVLP ... asset values ( NAV ) of the underlying partnership assets that were held by AVLP and JBLP were $ 11,629,728 and $ 7,704,714 ...
Página 216
... capital expenditure that is not subject to depreciation or amortization ... asset - producing expenditures 5 may require capitalization if they provide ... asset - producing expenditures " to refer to expenditures which do not create or ...
... capital expenditure that is not subject to depreciation or amortization ... asset - producing expenditures 5 may require capitalization if they provide ... asset - producing expenditures " to refer to expenditures which do not create or ...
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9th Cir ACC's acquired acquisition affd agreement Alcon P.R. allocation amount annuity applicable Avitene AVLP Bank bankruptcy bankruptcy estate benefits capital asset capital expenditures claim clubhouse Commissioner Congress corporation costs Court of Appeals decedent deduction election employees entrance fee escrow exit fee expenses fact FDIC Federal income tax filed gross income Humacao Idaho Power Co Income Tax Regs income tax return incurred INDOPCO information return insolvent installment contracts Insurance Fund Internal Revenue Code Internal Revenue Service issue Judge Drennen Kirby Lumber Co limited partnership interest loans manufacturing MedChem P.R. MedChem U.S.A. ment Metrobank notice of deficiency overhead paid parties partner payment percent period peti petition petitioner's petitioners provides Puerto Rico purchase purposes relief reported respondent's Rule SAIF salaries sioner Stat stipulated supra T.C. Memo Tax Court taxable taxpayer tion trade or business transaction transferred Vetrano Woburn