American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
Results 1-3 of 83
Page 97-5548
... corporation's return for 1988 describes an S corporation that had no gains and losses and that owned a single asset , the liquor license . In assessing the deficiencies for the year 1988 , the Commissioner concluded that the Town and ...
... corporation's return for 1988 describes an S corporation that had no gains and losses and that owned a single asset , the liquor license . In assessing the deficiencies for the year 1988 , the Commissioner concluded that the Town and ...
Page 97-5555
... corporation under subtitle A of the Code are more appropriately determined at the corporate level than at the ... corporation's losses is $ 0.00 because they failed to establish a basis in the stock and debt greater than $ 0.00 . 3 ...
... corporation under subtitle A of the Code are more appropriately determined at the corporate level than at the ... corporation's losses is $ 0.00 because they failed to establish a basis in the stock and debt greater than $ 0.00 . 3 ...
Page 97-5556
... corporation under section 1361 , such as the number , eligibility , and consent of shareholders and the classes of stock ; ( 3 ) Any factor necessary to determine whether the entity has properly elected to be an S corporation under ...
... corporation under section 1361 , such as the number , eligibility , and consent of shareholders and the classes of stock ; ( 3 ) Any factor necessary to determine whether the entity has properly elected to be an S corporation under ...
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Common terms and phrases
26 U.S.C. section 80 AFTR 9th Cir action AFTR 2d alleged amended amount appeal applied April argues argument asserted assessment Aversa Bank bankruptcy court Boldface type refers Church of Scientology Cite as 80 claim Code Comm Commissioner Company complaint Corp Corporation Count Debtor Decision for Govt deduction defendant denied Dept determination dismiss Dist district court Docket documents evidence F.Supp Fed Cl fees filed funds Furkin income tax Insurance Internal Revenue Service IRS's issue July June June 24 jurisdiction jury Leasing loan loss March ment Mortgage motion for summary Ohio parties payment plaintiff provides pursuant QTIP record refers to volume refund Ross Group Rule Sept Sharp County statute summary judgment Tate & Lyle tax liability Tax Reporter tax returns taxpayer tion Treas Treasury trial Trust United States Tax