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No Gift Tax Applicable On Assets Distribution To Surviving Spouse...
The US Tax Court has held that gift tax is not applicable on assets distribution to surviving spouse pursuant to...
Corporation’s Net Income To Be Considered As Taxpayer’s Income Even...
The United States Tax Court has held that the corporation’s net income was the taxpayer’s even though he’d received...
Owner Of Capital Interest In Partnership Be Recognized As Partner...
The United States Tax Court has held that the owner of a capital interest in a partnership be recognized as a partner...
Canada-U.S. Income Tax Treaty Bars Collections Hearing By United...
The United States Tax Court has held that Canada-U.S. Income Tax Treaty bars collections hearing by the United States. ...
Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day...
The US Tax Court has held that as per the rules a paper “must be filed with the Clerk in Washington, D.C., during...
