Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
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Agency decision · Agency decision
The final regulations do not adopt the commentator's suggestion. … Sec. 263A was enacted as part of the Tax Reform Act of 1986, Pub. L.
United States Tax CourtAgency decision · Agency decision
the expiration date of the implementation period. … In this connection, I would like to comment on a case that you may have read about in Sunday's New York Times.
United States Tax CourtAgency decision · Agency decision
And a quarry demanded a host of other permits and approvals relating to concerns about water protection, air pollution, stormwater runoff, and wetlands. II. … See State Environmental Quality Review Act (SEQR), N.Y.
United States Tax CourtAgency decision · Agency decision
Life-Nonlife Consolidated Returns Prior to enactment of the Tax Reform Act of 1976 (TRA 1976), Pub. … (Sec. 56(f) was enacted as part of the Tax Reform Act of 1986, Pub. L. 99-514, sec. 701(a), 100 Stat. 2320, and repealed by the Omnibus Budget Reconciliation Act of 1990, Pub.
United States Tax CourtAgency decision · Agency decision
Petitioner also prepared tax returns and acted as a trustee for a client’s estate planning trust. … King-Knoll’s comment was, at best, ambiguous and gave no specific indication that petitioner was experiencing psychological problems requiring treatment.
United States Tax CourtAgency decision · Agency decision
Gallade (ex-wife) during the period under consideration, except for an interim period when they were divorced (January 20 1 Unless otherwise indicated, section references are to the Internal Revenue … Salisbury commented on the Plan benefits with respect to Mrs.
United States Tax CourtAgency decision · Agency decision
Air Force in Germany and receiving an honorable discharge in 1976, petitioner attended school and worked at various jobs until 1993, when he and his wife, Kathi Good, moved to Florida. … While a failure to file returns, even over an Cogggs_sjoner, 92 . . extended period, does not establish fraud per se, g GæsdutfEL . .
United States Tax CourtAgency decision · Agency decision
Preliminary Comments II. Analysis A. B. … the expiration date of the implementation period.
United States Tax CourtAgency decision · Agency decision
Preliminary Comments II. Analysis A. B. … the expiration date of the implementation period.
United States Tax CourtAgency decision · Agency decision
Whether the period of limitations under section 6501 has run as to the Les’ personal income taxes. … We hold it has not.4 FINDINGS OF FACT 4 On the basis of our holdings, we also sustain without further comment certain computational adjustments made by respondent and disputed by petitioners.
United States Tax CourtAgency decision · Agency decision
Whether the period of limitations under section 6501 has run as to the Les’ personal income taxes. … We hold it has not.4 FINDINGS OF FACT 4 On the basis of our holdings, we also sustain without further comment certain computational adjustments made by respondent and disputed by petitioners.
United States Tax CourtAgency decision · Agency decision
Preliminary Comments . . . . . . . . . . . . . . . II. Analysis . . . . . . . . . . . . . . . . . . . . . A. … the expiration date of the implementation period.
United States Tax CourtAgency decision · Agency decision
Whether the period of limitations under section 6501 has run as to the Les’ personal income taxes. … We hold it has not.4 FINDINGS OF FACT 4 On the basis of our holdings, we also sustain without further comment certain computational adjustments made by respondent and disputed by petitioners.
United States Tax CourtAgency decision · Agency decision
executor is given such power during that period. … United Air Lines, Inc., 202 F. Supp. 811 (S.D.N.Y. 1962) (venue under Federal Tort Claims Act).
United States Tax CourtAgency decision · Agency decision
Sect'ion 7491t(a),-'which is erfective with respect to court proceedings arising· in. connection with . the Commissioner commenting. after July 22, 1998, examinations by the - date- of its. enacttríent … by section _3001 (a) of the <Internal Revenue Service Restructuring and Reform Act of 1998,.
United States Tax CourtAgency decision · Agency decision
Code sec. 19-1305.05(a)(2) (Lexis Nexis 2013); see also Uniform Trust Code sec. 505(a)(2), 7C U.L.A. 535 (2006).4 According to the Uniform Trust Code comments, "a settlor who is also a beneficiary may … If so, such an injunction would run afoul of sec. 7421, the Anti-Injunction Act.
United States Tax CourtAgency decision · Agency decision
Imhoff and thus received employee wages rather than self-employment income; and (4) did not owe any additional Federal Insurance Contributions Act (FICA) tax. … On July 27, 1995, respondent mailed petitioner a letter offering a settlement and enclosed a proposed stipulation of facts for petitioner's signature or comment.
United States Tax CourtAgency decision · Agency decision
Subchapter T was added to the Internal Revenue Code by the Revenue Act of 1962 (the 1962 Act), Pub . L . 87-834, section 17, 76 Stat . 1045-. … They result from the total operations of some accounting period, and become known only after the results for that period are in .
United States Tax CourtAgency decision · Agency decision
Tax Reform Act of 1986, Pub. L. 99-514, sec. 1551, 100 Stat. 2085, 2752. … Before continuing, however, we find it necessary to comment on some of the arguments raised by respondent in her memoranda.
United States Tax CourtAgency decision · Agency decision
Act of 1984, Pub. … See also the comment of the Court of Appeals in Lovejoy v.
United States Tax Court
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