Investment Research Associates - Page 164




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               (28)  whether IRA is entitled to certain capital losses for            
          1987;                                                                       
               (29)  whether IRA is entitled to deduct as business expenses           
          amounts paid to J.D. Weaver in 1979, 1981, and 1982;                        
               (30)  whether the assessment and collection of the                     
          deficiency and additions to tax as to IRA for 1980 are barred by            
          the statute of limitations;                                                 
               (31)  whether IRA is liable for the fraud addition to tax              
          for 1987;                                                                   
               (32)  whether assessment and collection of Federal income              
          taxes of Kanter, Ballard, and Lisle are barred by the statute of            
          limitations for some years;                                                 
               (33)  the liabilities of Kanter, Ballard, and Lisle for                
          additions to tax for negligence;                                            
               (34)  whether the Kanters are liable for the section 6659              
          addition to tax for 1981;                                                   
               (35)  whether Kanter is liable for section 6661 additions to           
          tax for 1982 through 1984, and 1986 through 1988;                           
               (36)  whether Kanter is liable for section 6621(c) increased           
          interest for 1978, 1979, 1980 through 1984, and 1986, and 1987,             
          and 1988;                                                                   
               (37)  whether IRA is liable for the section 6651(a)(1)                 
          addition to tax for 1980;                                                   








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