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Agency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtAgency decision · Agency decision
Memo. 1991-423.] - 19 In Resser I, we held that Mr. … United States, 435 U.S. 561 (1978); Knetsch v. United States, 364 U.S. 361 (1960); Yosha v. Commissioner, supra; Rice's Toyota World, Inc. v.
United States Tax CourtAgency decision · Agency decision
U.S. … U.S. Const. art.
United States Tax CourtAgency decision · Agency decision
P's position is there were no adjustments pursuant to I.R.C. sec. 482. H_eld: No adjustments were made pursuant to I.R.C. sec. 482. … It submitted Forms 1120X, Amended U.S. Corporation Income Tax Return, for tax years 2005-09 (amended returns). Respondent did not accept the amended returns.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 429 U.S. 569, 579-580 (1977); Commissioner v. National Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Flowers, 326 U.S. 465. C.
United States Tax CourtAgency decision · Agency decision
: U.S. … . and non-U.S. rights as follows: U.S.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 429 U.S. 569, 579-580 (1977); Commissioner v. National Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 429 U.S. 569, 579-580 (1977); Commissioner v. National Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974).
United States Tax CourtAgency decision · Agency decision
On March 10, 1993, the case proceeded to trial on the remaining section 482 imputed interest income issue. … Underwood, 487 U.S. 552, 565 (1988). Pierce v. We believe the record in this case establishes the overall reasonableness of respondent's position with regard to the section 482 adjustment.
United States Tax CourtAgency decision · Agency decision
- 5 On its amended 1988 and 1989 U.S. … Bowers, 281 U.S. 376, 378 (1930)).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). In meeting its burden, the taxpayer must prove that it did not improperly utilize its control to shift income. Procter & Gamble Co. v. … Hughes Properties, Inc., 476 U.S. 593, 599 (1986); Spring City Foundry Co. v. Commissioner, 292 U.S. 182, 184-185 (1934).
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Burnet, 286 U.S. 417 (1932).
United States Tax Court
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