American Federal Tax Reports, Volume 2; Volume 52Prentice-Hall, 1984 - Taxation |
From inside the book
Results 1-3 of 79
Page 83-5148
... held for six to nine months be accorded capital gains treat- ment . To avoid frustration of that intent , a court should avoid placing too much weight on duration of ownership where other indicia of intent to hold the property for sale ...
... held for six to nine months be accorded capital gains treat- ment . To avoid frustration of that intent , a court should avoid placing too much weight on duration of ownership where other indicia of intent to hold the property for sale ...
Page 83-5971
... held that the Vir- ginia industrial loan corporation was a bank under section 104 of the Internal Revenue Code of 1939. The Commissioner had argued that the taxpayer could not be considered a bank for purposes of section 104. See also ...
... held that the Vir- ginia industrial loan corporation was a bank under section 104 of the Internal Revenue Code of 1939. The Commissioner had argued that the taxpayer could not be considered a bank for purposes of section 104. See also ...
Page 83-6513
... held allowable , as in the Spring Promotion Plan ; ( 2 ) reim- bursement to distributors and dealers for advertising costs , also held allowable ; and ( 3 ) reimbursements to dealers and distribu- tors for " promotional expenses " ( not ...
... held allowable , as in the Spring Promotion Plan ; ( 2 ) reim- bursement to distributors and dealers for advertising costs , also held allowable ; and ( 3 ) reimbursements to dealers and distribu- tors for " promotional expenses " ( not ...
Contents
VOLUME | 83-4975 |
Case Table for Volumes 5152 AFTR2d 51 | 83-4981 |
Income Tax Decisions 835001 | 83-5001 |
Copyright | |
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46 AFTR 52 AFTR 5th Cir action AFTR 2d agent amount apply argues assessment assets attorneys bank bankruptcy benefit Bob Jones University cert Circuit Cite as 52 civil claim Comm Commissioner Cong Congress corporation Court of Appeals creditors criminal debtor Decision for Govt deduction defendant defendant's denied determination disclosure Dist employees enforcement exemption F.Supp fact federal tax Fifth Amendment filed funds Government's grand jury materials held income tax interest Internal Revenue Code Internal Revenue Service issue Judge Justice litigation loan ment motion Nalco P-H Fed paid payments penalty person petition petitioner plaintiff player proceeding provides purpose pursuant reasonable refund Rule S.Ct statute summary judgment summons supra Tax Court tax liability tax lien tax returns taxable taxpayer third parties tion trade or business transactions trial Trust U.S. District Court United violation