Article: When are state income tax refunds includible in federal taxable income?

Article: United States Tax Court renders decision on certain ...
PR Newswire;  November 7, 1984 ;     556 words ... ... Nov. 7 /PRNewswire/ -- Arkansas Best Corp. announced today that the United States Tax Court has rendered an opinion with respect to certain income tax liabilities of the company. The principal issue decided in the case involved the company ...

Article: New Jersey Tax Court: Selling Canned Software ...
Mondaq Business Briefing;  August 25, 2009 ;     700+ words ... ... of Taxation, N.J. Tax Court Docket No. 005744-2003 ... corporation business tax (income tax) nexus. The Division ... presence is not required for income tax nexus where a taxpayer ... 1131 (2007). The Tax Court rejected the Division ...

Article: U.S. Tax Court Favors Labor Union In UBIT Case. ...
Association Management;  December 1, 2001 ;     700+ words ... ... a recent decision, the U.S. Tax Court ruled in favor of a tax-exempt ... subject to the unrelated business income tax (UBIT). The National Postal ... Handlers was subject to UBIT. The tax court overruled the IRS's determination ...

Article: Employee business expenses: Tax Court looks at The ...
Legal Eagle Eye Newsletter for the Nursing Profession;  February 1, 2009 ;     700+ words ...The United States Tax Court recently had occasion to review certain deductions a nurse claimed on her 2003 income tax return. The court allowed some of the deductions and disallowed others. Employee Business Expenses Are Deductible Documentation ...

Article: Subchapter S and COD income: a taxpayer defeat. (IRC Subchapter ...
The Tax Adviser;  May 1, 1998 ;     700+ words ... ... the Service disagrees. Recently, the Tax Court in Winn, TC Memo 1997-286, has weighed ... Clinic item concluded as follows: The Tax Court in Winn rejected the IRS's position ... the Service abandoned, and thus the Tax Court did not consider, the argument that ...

Article: Tax Court of Canada 20th Anniversary Symposium*
Canadian Tax Journal;  January 1, 2005 ;     700+ words ... ... The roots of the Tax Court of Canada, however ... jurisdiction over income tax appeals is concerned ... creation of a single tax court that would hear all ... absorbed into a single tax court that would hear income tax matters and transaction ...

Article: Ruling to Hit Phillips Income Tax Liability
The Journal Record;  July 16, 1991 ;     424 words ...BARTLESVILLE _ Phillips Petroleum Co. has received a ruling from the U.S. Tax Court which may affect income tax liability for the years 1975 through 1978, the Bartlesville-based company said Monday. The ruling, handed down July 3, concerns ...