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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
The total royalty/franchise payment paid to Manver for that period was $7,031,787. … A I can't comment. understanding. I that was not my Q It was not your understanding that there was an agreement in effect at the time you made these notes?
United States Tax CourtAgency decision · Agency decision
Consistent with the California Environmental Quality Act, LA County circulated the draft EIR to interested agencies for review and comment. … Eight agencies commented on the draft EIR, none of which recommended denying the VTTM.
United States Tax CourtAgency decision · Agency decision
Upon reviewing the memorandum, Mr. 8 During the 1997 to early 1998 period, a Delaware business trust was formed pursuant to the Delaware Business Trust Act, Del. … The stated purpose of the trusts was to engage in any lawful act or activity for which business trusts may be formed under the Act [Delaware Business Trust Act, .Del.
United States Tax CourtAgency decision · Agency decision
(hereinafter “BATS Trading”), a broker-dealer registered in accordance with Section 15(a) of the Securities Exchange Act of 1934, as amended (the “Act”), agrees to act as agent to User for the purpose … These comments were not incorporated into the temporary regulations. Id.
United States Tax CourtAgency decision · Agency decision
Since they benefit future periods, they would have to be capitalized and recovered over those periods for income tax purposes, rather than being expensed for the period the costs are incurred. … General rule: provision of services Before the enactment of section 461(h) in the Deficit Reduction Act of 1984 (DEFRA), Pub. L.
United States Tax CourtAgency decision · Agency decision
She completed the film at the end of this period. … American Jobs Creation Act of 2004 (AJCA), Pub. L. No. 108-357, sec. 244, 118 Stat. at 1445; S. Rept. No. 108-192, at 74 (2003).
United States Tax CourtAgency decision · Agency decision
Determine the taxpayer’s gross income over a specific time period (normally annually); b. … . § 553 (generally requiring notice and comment for rule making).
United States Tax CourtAgency decision · Agency decision
TEJEDA is appointed to act as the Executor of the Will of JUDITH UTZ HARRISON [or KENNETH REED HARRISON], as set forth hereinabove. … preamble to T.D. 8630, 1996-1 C.B. 339, which adopted paragraph (b) as an amendment to the final regulations under section 7520, addressed the relationship of the new provisions to prior law as follows: One commentator
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Weisgal did not - 40 act independently as a trustee. Rather, he acted as Kanter directed in all matters regarding the trusts. 3. … - 80 cleaning or janitorial services on some Texas commercial properties it managed.
United States Tax CourtAgency decision · Agency decision
Term life insuranc e covers the insured only for a particular period, and upon" expiration of that period t rminates without value. … e - 11 requirements.4 Act of 2004, On Octobere22 Ptib.
United States Tax CourtT .C . Summary Opinion 2009-1 2
Agency decision · Agency decision
A loan is an agreement that is either express or implied, where one person advances money to the other and the other agrees - 10 to repay the advance with terms including the repayment period and the … - 25 - air Salon Tax Return Adjustmen t Pe r Notice o f Deficiency Bank charges $5,513 ($5,369) $280 $5,64 9 Maintenance 3,225 (3,225) 3,035 19 0 Rent 3,875 (3,875) 17,737 21,61 2
United States Tax CourtAgency decision · Agency decision
Second, we do not agree with respondent's counsel's comment that "common sense dictates that petitioner" should have known that he should file a protective Federal income tax return with the Philadelphia … If Guam failed to request such information, or neglected to act on that information while the period of limitations remained open, the court stated that "its rights will expire, as would the rights of
United States Tax CourtAgency decision · Agency decision
Petitioner had Resyn pay some of his expenses for dry cleaning, medications from his pharmacy, and individual income taxes in 1967, 1968, and 1969. … We do not consider petitioner's acts of concealment in 1986 in deciding the fraud issue.
United States Tax Court
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