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Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
0.19s
Agency decision · Agency decision
See Revenue Act of 1942, ch . 619, sec . 127(a), 56 Stat . 825 . … I write separately to offer one comment on the majority's rationale for disallowing petitioner's deduction for her breast augmentation surgery and to offer additional comments on positions taken in other
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
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 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 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 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 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
Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end
United States Tax CourtLIZZIE W . AND ALBERT'L .-CALLOWAY, Petitioners v .
Agency decision · Agency decision
the stock' sp value . a t given time during the 3-year period . … One would think " Judge Halpern does recognize this important difference, an d (following some quite persuasive commentators ) urges "1us .to'adop t "control' :' as .tne essential attribute of determining
United States Tax CourtAgency decision · Agency decision
from January 1, 2008 to December 31, 2012, (and particularly during the period from April 15 to December 31 of each year during that period), if a new client requires that Thoma personally perform accounting … Thoma did not act in good faith when they reported that Mr. Thoma was a partner. In Mr.
United States Tax CourtAgency decision · Agency decision
Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end
United States Tax CourtAgency decision · Agency decision
Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end
United States Tax CourtAgency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … In rejecting a similar estoppel argument, we have stated: We need only comment that there was no fraud, concealment, misrepresentation, omission, negligence, violation of duty, or unfair conduct on the
United States Tax CourtAgency decision · Agency decision
Connell is liable for sec. 6662(a) penalties for 2010 and 2011. 3FINRA is a private corporation that acts as a self-regulatory organization. -4[*4] I. … Connell asserted that Merrill Lynch has engaged in acts of unfair competition by luring Mr.
United States Tax CourtAgency decision · Agency decision
The amendment was part of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. No. 97-248, § 225(a), 96 Stat. 324, 490. … Bowen stands for the proposition that an agency’s litigating position is not entitled to the same deference a court would give to a position adopted through notice and comment rulemaking.
United States Tax CourtAgency decision · Agency decision
A colorful excerpt from a January 1998 TPC publication comments on the positive manner by which TPC's management, as of early 1998, was addressing and dealing with the technological challenges TPC faced … We have shed approximately 30 percent of our revenue, and about 35 to 40 percent of our account basis disappeared over that period of time.
United States Tax Court
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