Download or read book Adams V Commissioner of Internal Revenue written by and published by . This book was released on 1983 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adams Tooling Inc V Commissioner of Internal Revenue written by and published by . This book was released on 1960 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adams Challenge UK Ltd V Commissioner of Internal Revenue 156 TC No 2 written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Judgment by US States Tax Court, decision date 21 January 2021. This judgment is a follow-up to a previous decision of the Tax Court, reported at (2020) 22 ITLR 390. That judgment held that the taxpayer company, resident in the United Kingdom, which owned and leased out a support vessel to perform work decommissioning oil and gas wells on the US Outer Continental Shelf in the Gulf of Mexico, had received income effectively connected with the conduct of a US trade or business and was not protected from US taxation by the UK-US double taxation convention. The consequence of that earlier decision was that the UK-resident company was liable to US income tax on the profit attributable to its rental activity on the US Outer Continental Shelf.

Download or read book Field V Commissioner of Internal Revenue written by and published by . This book was released on 1981 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adams Challenge UK Ltd V Commissioner of Internal Revenue 154 TC No 3 written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Judgment by the United States Tax Court, judgment date 28 March 2019. This is a case on the interpretation of a provision in a double taxation convention dealing with offshore exploration and exploitation activities. In this case, the company owned and chartered-out a multi-purpose support vessel which was chartered by a US company to assist in de-commissioning various oil and gas well structures in the US Outer Continental Shelf in the Gulf of Mexico. The company earned charter income from supplying the vessel together with members of its crew. The Tax Court first found that the income constituted income 'effectively connected with the conduct of a trade or business within the United States' so as to fall within the US's domestic tax jurisdiction. The question then was whether the double taxation convention between the UK and the US produced an alternative result.

Download or read book Adams V United States of America written by and published by . This book was released on 1973 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Huckins Tool and Die Inc V Commissioner of Internal Revenue written by and published by . This book was released on 1960 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Gowran V Commissioner of Internal Revenue written by and published by . This book was released on 1936 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Avery V Commissioner of Internal Revenue written by and published by . This book was released on 1933 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Savings Loan Trust Company V Commissioner of Internal Revenue written by and published by . This book was released on 1932 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Kutner V Commissioner of Internal Revenue written by and published by . This book was released on 1957 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Stanton V Commissioner of Internal Revenue written by and published by . This book was released on 1951 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Pfluger V Commissioner of Internal Revenue written by and published by . This book was released on 1990 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Before the United States Board of Tax Appeals written by John F. Dodge and published by . This book was released on 1927 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Farmer s Tax Guide written by and published by . This book was released on 1995 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Field V Commissioner of Internal Revenue written by and published by . This book was released on 1981 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Grabavoy V Commissioner of Internal Revenue written by and published by . This book was released on 1992 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: