American Federal Tax Reports, Volume 2; Volume 52Prentice-Hall, 1984 - Taxation |
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Results 1-3 of 78
Page 83-5024
... result we reach here is based on years of established precedent and ad- ministrative practice , and the transaction involved consists of a type of conduct that has historically not been viewed as result- ing in tax consequences . We ...
... result we reach here is based on years of established precedent and ad- ministrative practice , and the transaction involved consists of a type of conduct that has historically not been viewed as result- ing in tax consequences . We ...
Page 83-5027
... result in taxable gain . To depart from the long - standing prece- dent against treating such loans as a tax- able benefit would create uncertainty and would result in an uneven application of the tax law . For years people have been ...
... result in taxable gain . To depart from the long - standing prece- dent against treating such loans as a tax- able benefit would create uncertainty and would result in an uneven application of the tax law . For years people have been ...
Page 83-6292
... results in some form of distortion of income or undesirable result and that the Defendant fails to recognize that life insurance compa- nies are taxed under an entirely separate section of the Internal Revenue Code . [ 2 ] In Western ...
... results in some form of distortion of income or undesirable result and that the Defendant fails to recognize that life insurance compa- nies are taxed under an entirely separate section of the Internal Revenue Code . [ 2 ] In Western ...
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