American Federal Tax Reports, Volume 2; Volume 61Prentice-Hall, 1988 - Taxation |
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Results 1-3 of 79
Page 88-935
... pay- ment in anticipation of receiving a benefit , the payment is not a gift . Id . In assessing whether the payments at issue qualify as charitable contributions , the tax court examined the structure of the taxpayers ' payments to the ...
... pay- ment in anticipation of receiving a benefit , the payment is not a gift . Id . In assessing whether the payments at issue qualify as charitable contributions , the tax court examined the structure of the taxpayers ' payments to the ...
Page 88-1220
... payment during the pendency of a case under Title 11 , of the United States Code . The particular provision relied on , 28 U.S.C. §6658 entitled " Coordination with Title 11 " provides as follows : ( a ) Certain Failures To Pay Tax - No ...
... payment during the pendency of a case under Title 11 , of the United States Code . The particular provision relied on , 28 U.S.C. §6658 entitled " Coordination with Title 11 " provides as follows : ( a ) Certain Failures To Pay Tax - No ...
Page 88-1261
... payment . The IRS es- tablished that the last date for payment of a §4975 ( a ) excise tax is the last day of the seventh month after the end of the taxable year in which the prohibited transaction occurred . Because plaintiff failed to ...
... payment . The IRS es- tablished that the last date for payment of a §4975 ( a ) excise tax is the last day of the seventh month after the end of the taxable year in which the prohibited transaction occurred . Because plaintiff failed to ...
Contents
AFTR2d Parallel Citations Tables 11 | 88-285 |
Income Tax Decisions 88301 | 88-301 |
Estate Gift Tax Decisions 881321 | 88-1321 |
Copyright | |
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61 AFTR 9th Cir action AFTR2d alleged amendment amount Anti-Injunction Act appeal apply argues assessment assets attorney Bank bankruptcy Bothke Bothke's cert Church Circuit Judge Cite as 61 claim Comm Commissioner complaint corporation costs Court finds creditors debtor Decision for Govt deduction deed defendant defendant's denied determined disclosure Dist district court employees enforcement evidence exempt F.Supp fact federal tax Fifth Amendment filed funds GIIC government's held income tax interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury levy litigation loan loss ment mortgage motion notice paid parties payment penalty person PH Fed plaintiffs provides purpose pursuant quiet title Quit Claim Deed reasonable received record refund Rule S.Ct statute statutory summary judgment summons Tax Court tax liability tax lien tax returns taxable taxpayer tion transaction transfer trial trust United violation