Reports of the Tax Court of the United States, Volume 83U.S. Government Printing Office, 1985 |
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9th Cir activities affd agreement alternative minimum tax amended amount applied Arkansas Best audit Baldwin Associates bank carryback CBS Records Chinese Ultimatum Church of Scientology claim coal Commissioner construction contract corporation costs debentures decedent decedent's December decision deduction determined distribution docket employees evidence exclusionary rule exempt expenses facts Federal income tax fees filed grand jury gross income Income Tax Regs income tax return interest Internal Revenue Internal Revenue Code Internal Revenue Service investment issue limited partnership loan Mary Sue Hubbard ment minimum tax mining nonrecourse note notice of deficiency Office operating loss organization paid parties payments percent petition petitioner petitioner's prior profit purchase purpose pursuant received record regulations respect respondent respondent's Ron Hubbard royalties Sargent & Lundy shares status supra taxpayer tion trade or business transaction transfer trust United Kingdom Church Universal Life Church
Popular passages
Page 370 - Section 3. Whenever the President transmits to the President pro tempore of the Senate and the Speaker of the House of Representatives his written declaration that he is unable to discharge the powers and duties of his office...
Page 964 - gross income from the property" means, in the case of a property other than an oil or gas well, the gross income from mining. (2) Mining. — The term "mining" includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
Page 974 - ... means each separate interest owned by the taxpayer in each mineral deposit in each separate tract or parcel of land.
Page 142 - Secretary or his delegate not to be discriminatory in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of other employees, or highly compensated employees.
Page 964 - In order to obtain the commercially marketable mineral product or products, and so much of the transportation of ores or minerals (whether or not by common carrier) from the point of extraction from the ground to the plants or mills in which the ordinary treatment processes are applied thereto as is not in excess of 50 miles unless the Secretary or his delegate finds that the physical and other requirements are such that the ore or mineral must be transported a greater distance to such plants or...
Page 683 - There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — ( 1 ) Of property used In the trade or business, or (2) Of property held for the production of Income.
Page 517 - Evidence of other crimes, wrongs, or acts is not admissible to prove the character of a person in order to show that he acted in conformity therewith. It may, however, be admissible for other purposes, such as proof of motive, opportunity, intent, preparation, plan, knowledge, identity, or absence of mistake or accident.
Page 230 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 34 - Section 355 contemplates a continuity of the entire business enterprise under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange.
Page 679 - Whether a transfer of a particular right or interest under a patent is an assignment or a license does not depend upon the name by which it calls itself, but upon the legal effect of its provisions.