Reports of the United States Tax Court, Opseg 97

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United States Tax Court, 1991
 

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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.
Stranica 317 - capital assets' means property held by the taxpayer (whether or not connected with his trade or business) , but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
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.
Stranica 159 - ... amounts received, through accident or health insurance or under workmen's compensation acts, as compensation for personal injuries or sickness, plus the amount of any damages received whether by suit or agreement...
Stranica 256 - Property was acquired by a shareholder in the liquidation of a corporation in cancellation or redemption of stock, and (2) With respect to such acquisition — (A) Gain was realized, but (B) As the result of an election made by the shareholder under section 333, the extent to which gain was recognized was determined under section 333, then the basis shall be the same as the basis of such stock cancelled or redeemed in the liquidation, decreased in the amount of any money received by the shareholder,...
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.

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