Investment Research Associates - Page 142




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               (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;                                                         








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