Reports of the United States Tax Court, Opseg 97United States Tax Court, 1991 |
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3d Cir 5th Cir additions to tax ADEA affd agreement airplane allocated alternative minimum tax amended amount apply assessment assets beneficiaries Butler County carryback Cheer bank claim combined taxable income Commis Commissioner computation Congress contract core deposit intangible Corp corporation cost decedent's deduction deposit core depreciation DISC distribution employee ERISA ESOP estate tax exclusionary rule Federal income tax filed gross income Income Tax Regs income tax returns Intel interest Internal Revenue Code inventory issue jurisdiction Levitt LIFO limited liquidated damages method notice of deficiency opinion paid parties partnership payment percent period petition petitioner Petitioner argues petitioner's prohibited transaction provides purchased purposes pursuant qualified received refund regulations Rept res judicata respect respondent's Retlaw rule shareholders silver waste sioner stare decisis Stat statute statutory supra T.C. Memo Tax Court tax matters partner taxpayer tion trust United Vandom
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Stranica 154 - It shall be an unlawful employment practice for an employer — (1) to fail or refuse to hire or to discharge any individual, or otherwise to discriminate against any individual with respect to his compensation, terms, conditions, or privileges of employment because of such individual's race, color, religion, sex, or national origin...
Stranica 60 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Stranica 360 - To sustain the privilege, it need only be evident from the implications of the question, in the setting in which it is asked, that a responsive answer to the question or an explanation of why it cannot be answered might be dangerous because injurious disclosure could result.
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Stranica 196 - To examine any books, papers, records, or other data which may be relevant or material...
Stranica 46 - The following Items of gross Income shall be treated as Income from sources within the United States: (1) Interest.
Stranica 34 - States, shall be treated as derived partly from sources within and partly from sources without the United States.
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Stranica 51 - Treasury regulations and interpretations long continued without substantial change, applying to unamended or substantially re-enacted statutes, are deemed to have received congressional approval, and have the effect of law.