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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Secs. 419 and 419A, I.R.C., as enacted by the Deficit Reduction Act of 1984, Pub. … Rept. 98-432 (Part 2), supra at 1280 Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
This statement shows nearly $9,700 in deposits during that one-month period. … Thomas’s friend’s comments that her home was overpriced were backed by sufficient data and expertise. Ms.
United States Tax CourtAgency decision · Agency decision
Gleason commented on this scenario at trial in a colloquy with the revenue agent who audited petitioners’ returns: Q [Mr. … With this threshold showing, the burden shifts to petitioners to establish that they acted with reasonable cause and in good faith.
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
Secs. 419 and 419A, I.R.C., as enacted by the Deficit Reduction Act of 1984, Pub. … Rept. 98-432 (Part 2), supra at 1280 Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Secs. 419 and 419A, I.R.C., as enacted by the Deficit Reduction Act of 1984, Pub. … Rept. 98-432 (Part 2), supra at 1280 Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Secs. 419 and 419A, I.R.C., as enacted by the Deficit Reduction Act of 1984, Pub. … Rept. 98-432 (Part 2), supra at 1280 Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Nor was a Federal income tax return for Sloan filed for the period January 1 to March 8, 1987. - 10 IRS Investigation of Sloan Individually In May 1991, Revenue Officer Lucille Sutton (Ms. … David changed the subject by commenting on the weather that day and expressing his concern as to how Ms. Sutton would travel home. Approximately a week later, Ms.
United States Tax CourtAgency decision · Agency decision
] and for a period of three years thereafter.” … This term has been unchanged since the Revenue Act of 1924, Pub. L. 176, 68th Cong., 1st. Sess., ch. 234, 43 Stat. 253, 271, 282. The Revenue Act of 1921, Pub.
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
Pre-Section 3121(b)(20) Classification of Fishing Boat Workers Under the Federal Insurance Contributions Act (FICA) and Federal Unemployment Tax Act (FUTA), the term “employee” includes “any individual … If the regulation dates from a later period, the manner in which it evolved merits inquiry. Id.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax Court
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