American Federal Tax Reports, Volume 2; Volume 67Prentice-Hall, 1991 |
From inside the book
Results 1-3 of 74
Page 91-505
... deduction . The court finds that the two inquiries are analytically distinct and that " a court need not always first label a loan transaction a ' sham ' in order to deny a deduction for interest paid in connection with the loan ...
... deduction . The court finds that the two inquiries are analytically distinct and that " a court need not always first label a loan transaction a ' sham ' in order to deny a deduction for interest paid in connection with the loan ...
Page 91-974
... deduction on its 1988 federal income tax return . PLI rejected the request of the Credi- tors ' Committee and Cold Spring to take steps to prevent PSS from taking the worthless stock deduction . Skouras , Sr. resigned from his positions ...
... deduction on its 1988 federal income tax return . PLI rejected the request of the Credi- tors ' Committee and Cold Spring to take steps to prevent PSS from taking the worthless stock deduction . Skouras , Sr. resigned from his positions ...
Page 91-1223
... deduction under section 2056 , the Ninth Circuit presented a thorough and well- reasoned analysis of the holding in Lyeth and Bosch that I think applies as well in the context of a charitable deduction claim . While it is clear that ...
... deduction under section 2056 , the Ninth Circuit presented a thorough and well- reasoned analysis of the holding in Lyeth and Bosch that I think applies as well in the context of a charitable deduction claim . While it is clear that ...
Contents
AFTR2d Parallel Citations Tables 11 | 1963 |
Case Table for Volumes 6167 AFTR2d 51 | 1973 |
Income Tax Decisions 91301 | 91-301 |
Copyright | |
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67 AFTR 9th Cir affirmed AFTR2d alleged amendment amount apply argues argument asserts assessment attorney filed Atty award Bank bankruptcy court benefits cert Church Circuit Judge Cite as 67 Cl.Ct claim Comm Commissioner Congress Corp corporation Court of Appeals debtor deduction defendant deficiency denied determined Dist district court employee entitled Ernzens evidence Exec exempt F.Supp fact fees fifth amendment fraud funds Income Tax Returns interest Internal Revenue Code Internal Revenue Service issue jurisdiction levy loan McDermitt ment motion notice paid partner partnership party payment penalty Personal Income Tax plaintiff power of attorney provides purposes pursuant reasonable records refund remand rule S.Ct Section special trial judges statute statutory subrogation summary judgment Supp Tax Court tax liability tax lien tax return taxable taxpayer tion transaction trust U.S. Court U.S. Personal Income United violation