American Federal Tax ReportsPrentice-Hall, 2003 - Taxation |
From inside the book
Results 1-3 of 75
Page 2003-790
12003-414 Cite as 91 AFTR 2d 2003-786 taxpayer is dissatisfied with the administra- tive determination as a result of the hear- ing , the taxpayer may seek judicial review . 26 U.S.C. ยง 6330 ( d ) . The Treasury Regulations state that ...
12003-414 Cite as 91 AFTR 2d 2003-786 taxpayer is dissatisfied with the administra- tive determination as a result of the hear- ing , the taxpayer may seek judicial review . 26 U.S.C. ยง 6330 ( d ) . The Treasury Regulations state that ...
Page 2003-1368
... taxpayer may not deduct expenses incurred on behalf of another tax- payer's business . " ) . An exception applies , though , where the expenses are incurred to " protect or promote " the taxpayer's busi- ness . See Lohrke v ...
... taxpayer may not deduct expenses incurred on behalf of another tax- payer's business . " ) . An exception applies , though , where the expenses are incurred to " protect or promote " the taxpayer's busi- ness . See Lohrke v ...
Page 2003-2176
... taxpayer as the taxpayer's princi- pal residence depends upon all of the facts and circumstances . If a taxpayer al- ternates between 2 properties , using each as a residence for successive periods of time , the property that the ...
... taxpayer as the taxpayer's princi- pal residence depends upon all of the facts and circumstances . If a taxpayer al- ternates between 2 properties , using each as a residence for successive periods of time , the property that the ...
Contents
AFTR2d Parallel Citations Tables 11 | 2003-275 |
Case Table for Volume 91 AFTR2d 51 | 2003-283 |
Income Tax Decisions | 2003-301 |
Copyright | |
Other editions - View all
Common terms and phrases
2d Cir 5th Cir 91 AFTR action affirmed AFTR 2d agreement alleged amended amount apply Appx argues argument asserts assessment attorney audit Bank Bankr Bankruptcy Court Bktcy Ct Chevron Circuit Cite as 91 claim Code Commissioner complaint Corp counsel debtor Decision for Govt deduction defendant defendant's denied determination District Judge documents employees evidence fact filed Gambones granted hearing income tax injunction interest Internal Revenue Code Internal Revenue Service IRS's issue Judicial Watch jurisdiction jury KPMG litigation ment motion for summary notice partnership party payments penalty petition Plaintiff privilege proceeding pursuant reasonable received request Rule ruptcy Section Southern Dist statute summary judgment summons Supp tar sands Tax Court tax liability Tax Reporter tax returns taxpayer tion transaction trial trucks Trustee U.S. District Court UNITED STATES DISTRICT United States Tax violation