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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … National Bank of Commerce, 472 U.S. 713, 722 (1985).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … National Bank of Commerce, 472 U.S. 713, 722 (1985).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … National Bank of Commerce, 472 U.S. 713, 722 (1985).
United States Tax CourtAgency decision · Agency decision
United States, 514 U.S. , , , 115 S. … C.B. 423, 562. S.
United States Tax CourtAgency decision · Agency decision
United States, 514 U.S. , , , 115 S. … C.B. 423, 562. S.
United States Tax CourtAgency decision · Agency decision
On its Form 1065, U.S. … Sineneng-Smith, 590 U.S. ___, ___, 140 S. Ct. 1575, 1579 (2020) (quoting Greenlaw v. United States, 554 U.S. 237, 243 (2008)).
United States Tax CourtAgency decision · Agency decision
No. 91-552, at 104 (1969), reprinted in 1969-3 C.B. 423, 490. … Indeed, the U.S.
United States Tax CourtAgency decision · Agency decision
Bank of Tulsa, 353 P.2d 482, 486 (Okla. 1960). … Church, 335 U.S. 632, 645 (1949). Commissioner v.
United States Tax CourtAgency decision · Agency decision
U.S. … Commissioner, 101 T.C. 412, 423-424 (1993); Estate of Newhouse v. Commissioner, supra at 217; sec. 20.2031-1(b), Estate Tax Regs.
United States Tax CourtAgency decision · Agency decision
Bank of Tulsa, 353 P.2d 482, 486 (Okla. 1960). … Church, 335 U.S. 632, 645 (1949). Commissioner v.
United States Tax CourtAgency decision · Agency decision
See, e.g., Marr, 268 U.S. 536; Phellis, 257 U.S. 156. … market value of transferred property shall be the single payment arm’s-length price that would be paid for the property by an unrelated purchaser determined in accordance with the principles of section 482
United States Tax CourtAgency decision · Agency decision
Commissioner, 312 U.S. 212, 217 (1941); Deputy v. du Pont, 308 U.S. 488, 496 (1940); Welch v. Helvering, 290 U.S. 111, 115 (1933); Plymouth Sav. Bank v. … The U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 312 U.S. 212, 217 (1941); Deputy v. du Pont, 308 U.S. 488, 496 (1940); Welch v. Helvering, 290 U.S. 111, 115 (1933); Plymouth Sav. Bank v. … The U.S.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Flowers, 326 U.S. 465, 470 (1946); Langlois v. Commissioner, T.C. Memo. 202512, at *10.
United States Tax CourtAgency decision · Agency decision
No. 91-552, at 57 (1969), 1969-3 C.B. 423, 460. … M Citizens United, 558 U.S. at 337; WRTL, 551 U.S. at 457.
United States Tax CourtAgency decision · Agency decision
Bowers, 278 U.S. 470, 482 (1929); Guest v. Commissioner, 77 T.C. 9, 21 (1981); see also § 1015(a) (providing for carryover basis of gifts). … Boyle, 469 U.S. 241 (1985)).
United States Tax CourtAgency decision · Agency decision
On Forms 1065, U.S. … Procedural Posture Historic Boardwalk Hall timely filed Forms 065, U.S. Return of Partnership Income, for 2000, 2001, and, 2002.
United States Tax CourtAgency decision · Agency decision
His mother, Margaret Price, was a very accomplished rider who was a member of the U.S. Equestrian Team and received the Pegasus Medal of Honor from the U.S. … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
- - 41 (1) the amount of such tax is used (directly or indirectly) by the country imposing such tax to provide a subsidy by any means to the taxpayer, a related person (within the meaning of section 482 … Intl., 493 U.S. 400 (1989).
United States Tax CourtAgency decision · Agency decision
Rul. 2005-52, 2005-2 C.B. 423. … Before respondent concluded the section 6700 penalty examination, petitioner and the U.S.
United States Tax Court
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