Reports of the United States Tax Court, Volume 116United States Tax Court, 2001 |
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Resultados 1-5 de 100
Página 4
... supra at II - 198 to II - 207 , 1986–3 C.B. ( Vol . 4 ) at 198-207 . Accordingly , the TRA section 633 ( d ) transition rule is not applicable to petitioner's years in issue . Contentions we have not addressed are moot , irrelevant , or ...
... supra at II - 198 to II - 207 , 1986–3 C.B. ( Vol . 4 ) at 198-207 . Accordingly , the TRA section 633 ( d ) transition rule is not applicable to petitioner's years in issue . Contentions we have not addressed are moot , irrelevant , or ...
Página 9
... supra at 743– 745 ; Maxwell v . Commissioner , supra at 792-793 ; sec . 301.6231 ( a ) ( 5 ) —1T , Temporary Proced . & Admin . Regs . , 52 Fed . Reg . 6790 ( Mar. 5 , 1987 ) . Section 6231 ( a ) ( 3 ) defines the term " partnership ...
... supra at 743– 745 ; Maxwell v . Commissioner , supra at 792-793 ; sec . 301.6231 ( a ) ( 5 ) —1T , Temporary Proced . & Admin . Regs . , 52 Fed . Reg . 6790 ( Mar. 5 , 1987 ) . Section 6231 ( a ) ( 3 ) defines the term " partnership ...
Página 13
... supra at 600 , 1982-2 C.B. at 662. The determination of the manner in which items of income , gain , loss , deduction , and credit are allocated among the various partners in a partner- ship is one best made at the partnership level ...
... supra at 600 , 1982-2 C.B. at 662. The determination of the manner in which items of income , gain , loss , deduction , and credit are allocated among the various partners in a partner- ship is one best made at the partnership level ...
Página 16
... supra at 726 ; In re Moore , supra at 534 ; In re Mirman , supra at 745 ; In re Turboff , supra at 525 . ship losses would have been allocated to Mr. Katz , 16 ( 5 ) 116 UNITED STATES TAX COURT REPORTS.
... supra at 726 ; In re Moore , supra at 534 ; In re Mirman , supra at 745 ; In re Turboff , supra at 525 . ship losses would have been allocated to Mr. Katz , 16 ( 5 ) 116 UNITED STATES TAX COURT REPORTS.
Página 28
... supra at 368 ; Bacardi Corp. of Am . v . Domenech , supra ; Samann v . Commissioner , 36 T.C. 1011 , 1014-1015 ( 1961 ) , affd . 313 F.2d 461 28 ( 23 ) 116 UNITED STATES TAX COURT REPORTS.
... supra at 368 ; Bacardi Corp. of Am . v . Domenech , supra ; Samann v . Commissioner , 36 T.C. 1011 , 1014-1015 ( 1961 ) , affd . 313 F.2d 461 28 ( 23 ) 116 UNITED STATES TAX COURT REPORTS.
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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