Reports of the United States Tax Court, Volume 126The Court, 2006 - Government publications |
From inside the book
Results 1-5 of 100
Page 54
... regulation . The alloca- tion of items is to be accomplished without regard to community property laws . Staff of ... regulations regarding allocations of income items for purposes of fixing the amount of relief from joint and several ...
... regulation . The alloca- tion of items is to be accomplished without regard to community property laws . Staff of ... regulations regarding allocations of income items for purposes of fixing the amount of relief from joint and several ...
Page 70
... regulations , which had been published when petitioner applied for relief , and the final regulations.6 The proposed and the final regula- tions state : " In determining whether relief is available ” under section 6015 , " items of ...
... regulations , which had been published when petitioner applied for relief , and the final regulations.6 The proposed and the final regula- tions state : " In determining whether relief is available ” under section 6015 , " items of ...
Page 71
... regulations under sec . 6015 states : One commentator suggested that the regulations adopt a rule that the IRS would not look to community property as a collection source when a requesting spouse with an interest in such community ...
... regulations under sec . 6015 states : One commentator suggested that the regulations adopt a rule that the IRS would not look to community property as a collection source when a requesting spouse with an interest in such community ...
Page 92
... regulations under section 911 in 1983 , see 48 Fed . Reg . 33007 ( July 20 , 1983 ) , and final regulations in 1985 , see T.D. 8006 , 1985–1 C.B. 224 , that apply to the year in issue . These regulations are legislative ; therefore ...
... regulations under section 911 in 1983 , see 48 Fed . Reg . 33007 ( July 20 , 1983 ) , and final regulations in 1985 , see T.D. 8006 , 1985–1 C.B. 224 , that apply to the year in issue . These regulations are legislative ; therefore ...
Page 94
... regulations or of sec- tion 911 as then in effect . Martin v . Commissioner , supra at 62 ; see also Rev. Rul . 67-52 , 1967-1 C.B. 186 . The treaty regarding Antarctica is still in effect , and there- fore Antarctica remains a ...
... regulations or of sec- tion 911 as then in effect . Martin v . Commissioner , supra at 62 ; see also Rev. Rul . 67-52 , 1967-1 C.B. 186 . The treaty regarding Antarctica is still in effect , and there- fore Antarctica remains a ...
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Common terms and phrases
9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara