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searching for Amount realized 22 found (25 total)

Commissioner v. Tufts (603 words) [view diff] exact match in snippet view article find links to article

Commissioner of Internal Revenue may require him to include in the “amount realized” the outstanding amount of the obligation; the fair market value of

Warren Jones Co. v. Commissioner (986 words) [view diff] exact match in snippet view article find links to article

fair market value of a real estate contract did not constitute an amount realized by the taxpayer in the taxable year of sale under Internal Revenue

Nonrecourse debt (1,881 words) [view diff] exact match in snippet view article find links to article

income tax purposes, the interaction among the concepts of (1) the "amount realized" upon a disposition, (2) the amount of nonrecourse debt, and (3) the

Cost basis (1,416 words) [view diff] exact match in snippet view article find links to article

taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized on the sale minus the sold property's basis. Cost basis is needed because

Adjusted basis (423 words) [view diff] case mismatch in snippet view article find links to article

gains and losses when determining gross income for tax purposes. The Amount Realized – Adjusted Basis tells the amount of Realized Gain (if positive) or

Variance (accounting) (416 words) [view diff] exact match in snippet view article

between the budgeted, planned, or standard amount, and the actual amount realized. Variance analysis can be carried out for both costs and revenues.

Tax withholding (2,037 words) [view diff] exact match in snippet view article find links to article

purchaser of real property. The U.S. imposes a 15% withholding tax on the amount realized in connection with the sale of a U.S. real property interest unless

Tax deduction (3,184 words) [view diff] exact match in snippet view article find links to article

plus other income. Gains, in turn, are defined in 26 USC 1001 as the amount realized less the adjusted basis of property sold. The UK system computes income

Salute the Soldier Week (341 words) [view diff] exact match in snippet view article find links to article

campaign for British Army equipment known as Tanks for Attack: the amount realized from this campaign was not separately recorded. The following year

Crane v. Commissioner (1,003 words) [view diff] exact match in snippet view article find links to article

apartment building have been included in Mrs. Crane's calculation of the amount realized on the sale? Crane argued that the "property" she acquired upon her

Farid-Es-Sultaneh v. Commissioner (816 words) [view diff] exact match in snippet view article find links to article

contract obligations, fixed or disputed, are taxable events, with the amount realized being measured by the value of the property transferred. But as against

United States v. Davis (1962) (797 words) [view diff] exact match in snippet view article

that the $7,000 appreciation should count as gross income, as "the 'amount realized' from the exchange is the fair market value of the released marital

Leake and Watts Services (1,089 words) [view diff] exact match in snippet view article find links to article

Leake against the State. The action is to recover $86,608.35, the amount realized by the State from the sale of the property of Mr. Leake, which escheated

Roy Speer (1,421 words) [view diff] exact match in snippet view article find links to article

was sold by Richard Speer, who received a commission of 15% on the amount realized upon disposition. Richard Speer received $1,469,000, $1,615,000 and

United States v. Belmont (1,202 words) [view diff] exact match in snippet view article find links to article

the Soviet government was "to be duly notified in each case of any amount realized by the Government of the United States from such release and assignment

List of United States Supreme Court cases by the Burger Court (35 words) [view diff] exact match in snippet view article find links to article

Commissioner of Internal Revenue may require him to include in the “amount realized” the outstanding amount of the obligation; the fair market value of

Installment sale (2,013 words) [view diff] exact match in snippet view article find links to article

The taxpayer pays tax up front in the year of the sale on this total amount realized. The taxpayer then has a basis in the right to contingent payments

Tax protester constitutional arguments (13,493 words) [view diff] exact match in snippet view article find links to article

income from "labor property" would be defined as the excess of the amount realized (for example, the money received) by the taxpayer over the amount of

Twain–Ament indemnities controversy (14,859 words) [view diff] exact match in snippet view article find links to article

possession of the place it would have been destroyed by the Russians. The amount realized by the sale was devoted to the needs of the native Christians." The

Partnership taxation in the United States (4,142 words) [view diff] exact match in snippet view article find links to article

should the partnership later dispose of the accounts receivable, the amount realized will be treated as ordinary income or loss, regardless of how long

Northampton Sekhemka statue (3,394 words) [view diff] exact match in snippet view article find links to article

that we need to raise the money". The council proposed to use the amount realized through a sale for funding "the restoration of Delapré Abbey, improvements

Cancellation-of-debt income (3,368 words) [view diff] exact match in snippet view article find links to article

case of Commissioner v. Tufts holds that in such a situation, the amount realized is the amount of the debt, and the fair market value of the property