American Federal Tax ReportsPrentice-Hall, 1998 - Taxation |
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Page 97-5110
... interest , the value included in the gross estate with respect to such interest by reason of this section is one - half of the value of such qualified joint interest . ( 2 ) Qualified joint interest defined For purposes of paragraph ( 1 ) ...
... interest , the value included in the gross estate with respect to such interest by reason of this section is one - half of the value of such qualified joint interest . ( 2 ) Qualified joint interest defined For purposes of paragraph ( 1 ) ...
Page 97-6031
... interest on deficiencies eliminated by the foreign tax credit , and that its fail- ure to do so until now should be regarded as a longstanding administrative recogni- tion that interest is not chargeable in this setting . This is not a ...
... interest on deficiencies eliminated by the foreign tax credit , and that its fail- ure to do so until now should be regarded as a longstanding administrative recogni- tion that interest is not chargeable in this setting . This is not a ...
Page 97-6452
... interest is sub- ject to foreclosure so long as other persons having liens upon or claiming any interest in the property are joined as parties in the suit . United States v . Rodgers , 461 U.S. 677 , 690-91 [ 52 AFTR 2d 83-5042 ] ( 1983 ) ...
... interest is sub- ject to foreclosure so long as other persons having liens upon or claiming any interest in the property are joined as parties in the suit . United States v . Rodgers , 461 U.S. 677 , 690-91 [ 52 AFTR 2d 83-5042 ] ( 1983 ) ...
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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