Reports of the Tax Court of the United States, Volume 99U.S. Government Printing Office, 1992 - Taxation |
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9th Cir actuarial assumptions additions to tax affd affg agree agreement amendment amount apply assessment assets Attorney Berg benefit Boren Steel carrybacks claim Commissioner Congress corporation costs culm banks decedent's deduction dividend docket Elektra employees enrolled actuary EOR technology ERISA estate tax excise tax exempt expenses fact farm fees Feinson filed foster care franchisee FSAA grand jury Income Tax Regs income tax return interest rate assumption Internal Revenue Code Internal Revenue Service investment issue Klingler lease liability license limitations McDonald's ment notice of deficiency operation opinion participant parties partnership items payments pension plans percent period peti petition petitioner's petitioners polygraph purchase purposes pursuant qualified reasonable received refund regulations Rept respect respondent's result retirement age Rule section 893 shareholder Stat statute subpoena supra T.C. Memo tar sands Tax Court Tax Matters Partner taxable expenditure taxpayer tion tioner transaction trust United
Popular passages
Page 379 - Although relevant, evidence may be excluded if its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or misleading the jury, or by considerations of undue delay, waste of time, or needless presentation of cumulative evidence.
Page 525 - As used in this subsection, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Page 485 - Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid...
Page 15 - Throughout the reports of the Senate Finance Committee and the House Ways and Means Committee, Congress recognized the importance of the assumptions and methods chosen by actuaries in determining plan funding amounts.
Page 200 - Determination of amount of and recognition of gain or loss — (a) Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.
Page 621 - Production of Documentary Evidence. A subpoena may also command the person to whom it is directed to produce the books, papers, documents, or tangible things designated therein; but the court, upon motion made promptly and in any event at or before the time specified in the subpoena for compliance therewith, may (1) quash or modify the subpoena if it is unreasonable and oppressive or (2) condition denial of the motion upon the advancement by the person in whose behalf the subpoena is issued of the...
Page 4 - In case such election has been made, gain or loss to the taxpayer shall be recognized in an amount equal to the difference between the adjusted basis for depletion of such timber in the hands of the taxpayer and the fair market value of such timber.
Page 375 - If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue...
Page 200 - The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of thA adjusted basis provided in such section for determining loss over the, amount realized. (b) Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money)...
Page 275 - (B) If, in the case of an employee of a foreign government or of the Commonwealth of the Philippines, the services are of a character similar to those performed by employees of the Government of the United States...