Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
0.15s
Agency decision · Agency decision
Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 601(a)(1), 111 Stat. 788, 861. … L. 97-34, sec. 221(a), 95 Stat. 172, 227, and was then redesignated sec. 30 by the Deficit Reduction Act of 1984, Pub.
United States Tax CourtAgency decision · Agency decision
A few concluding comments are appropriate. … See Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
The order related to the period Jan. 1, 2000, through Aug. 20, 2007. In compliance with the order of the U.S. … Roach would stay on the ship for periods of one to six months. On each vessel on which Mr.
United States Tax CourtAgency decision · Agency decision
with reporting periods beginning after October 1, 1983. 97 Stat. 149. … Shelton's objectionable comments and admit the balance of his report. Those comments impart a pervasive negative impact on the report.
United States Tax CourtAgency decision · Agency decision
Sometime overnight, the promotional code was placed in a comment section of a “money saving” website. … In an unusual move, Mothers Lounge continued to operate the failing company Hotslings, LLC, to act as a punching bag for Seven Slings, LLC. D.
United States Tax CourtAgency decision · Agency decision
West Ahaluna was subject to a $245,287 penalty if the land was removed from the conservation program before the 10-year period expired. … He also performed duties for other entities during the years at issue including American Home Builders, Inc., Gainesville Auto Sales, LLC, Gainesville Pilot Services, Inc., and Home Air, Inc. V.
United States Tax CourtAgency decision · Agency decision
Moreover, sec. 83 was added to the Code by sec. 321(a) of the Tax Reform Act of 1969 (the Act), Pub. … This change was suggested by public comments to the regulations as proposed in 1971. [T.D. 7554, 1978-2 C.B. at 72-73; emphasis added.]
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
The order related to the period Jan. 1, 2000, through Aug. 20, 2007. In compliance with the order of the U.S. … Roach would stay on the ship for periods of one to six months. On each vessel on which Mr.
United States Tax CourtAgency decision · Agency decision
See Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1313(a), 111 Stat. 1045. … See Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1313(a), 111 Stat. 1045; Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 1025(a), 98 Stat. 1030; Economic Recovery Tax Act of 1981, Pub.
United States Tax CourtAgency decision · Agency decision
Before we address each of these two elements in turn,22 we will comment on the credibility of the parties' witnesses. … Therefore, petitioner did not act with reckless disregard in the course of carrying out her ministerial duties.
United States Tax CourtAgency decision · Agency decision
Shirk (Shirk), who offered to assist FAMC in contacting banks and other mortgage lenders and in acting as a broker in the buying and selling of mobile home loan pools. … Despite the comments in his letter to Leste, Silbernagel did not pursue legal action to enforce the consulting agreement, nor did he receive any additional consulting fees from FAMC.
United States Tax CourtAgency decision · Agency decision
Estate of Kurz The 1942 Act included a short transition period to allow for the release of existing powers, but due to widespread dissatisfaction, Congress granted numerous extensions to the effective … The Powers of Appointment Act of 1951 effectively restored the law as it had existed prior to the 1942 Act for those powers of appointment created prior to the 1942 Act.
United States Tax CourtAgency decision · Agency decision
The settlement options provide that Julie could take partial surrenders of the cash value, fixed amount installments, fixed period installments, life annuity with a period certain, installment refund … The California Law Revision Commission Comment to California Probate Code section 15207(b) states that for purposes of this section: [the] delivery of personal property to another person accompanied by
United States Tax CourtAgency decision · Agency decision
I believe that the Ninth Circuit has overemphasized parallels between the wage tax acts (the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA)) and SECA, forgetting … , 64 Stat. 477, which included the Self-Employment Contributions Act.
United States Tax CourtAgency decision · Agency decision
The company, which was family owned, rented construction equipment, such as dump trucks, skip loaders, and air compressors, and sold building materials, such as rock, sand, and cement blocks. … That section, as amended by the Omnibus Budget Reconciliation Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Taxable income for the taxable period ended December 31, 1996 is increased $217,209.00. … The record contains ample evidence linking petitioner both to tax-generating acts and to bank deposits of the income generated by those acts. * * * Once respondent has shown evidence of gross receipts,
United States Tax CourtAgency decision · Agency decision
of 1998 (1998 Act), Pub. … See the 1998 Act, sec. 3001(c)(1), 112 Stat. 727.
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.