American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
From inside the book
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Page 97-5556
... determination of subchapter S items . The term " sub- chapter S item " includes the accounting practices and the legal and factual determi- nations that underlie the determination of the existence , amount , timing , and charac ...
... determination of subchapter S items . The term " sub- chapter S item " includes the accounting practices and the legal and factual determi- nations that underlie the determination of the existence , amount , timing , and charac ...
Page 97-6543
... determination of materiality in the present case involved purely a question of law and was suitable for resolution by the district court ... [ because ] no ... factual questions needed to be resolved by the jury . " Klausner , 80 F.3d ...
... determination of materiality in the present case involved purely a question of law and was suitable for resolution by the district court ... [ because ] no ... factual questions needed to be resolved by the jury . " Klausner , 80 F.3d ...
Page 97-8321
... determination : fact that case was no - asset was irrelevant ; limita- tions period barred debtors ' opportunity to litigate issue in Tax Court , and paying taxes and suing for refund would be un- duly burdensome ; and determination of ...
... determination : fact that case was no - asset was irrelevant ; limita- tions period barred debtors ' opportunity to litigate issue in Tax Court , and paying taxes and suing for refund would be un- duly burdensome ; and determination of ...
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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