- 22 - (9) whether the Kanters are entitled to certain deductions claimed on Schedule A and Schedule C for 1986 through 1989; (10) whether Kanter, in 1983, realized capital gains under section 357(b) and (c) from the assumption by Cashmere Investment Associates, Inc., of partnership interests having negative capital accounts and whether, under section 453, the installment method was available for the reporting of such gains; (11) whether Kanter is entitled to research and development and business expense deductions from Immunological Research Corporation for 1979; (12) whether Kanter had unreported partnership income for 1978; (13) whether the Kanters are entitled to a loss from GLS Associates for 1981; (14) whether the Kanters are entitled to a loss from computer leasing transactions involving Equitec for 1983 and 1984; (15) whether the Kanters are entitled to investment interest expense deductions for 1981; (16) whether the Kanters are entitled to an investment tax credit carryover for 1978; (17) whether the Kanters are entitled to an interest deduction for 1986;Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Next
Last modified: May 25, 2011