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Agency 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 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
A "United States affiliate obligation" is an obligation issued before June 22, 1984, by a U.S. person related to an applicable CFC within the meaning of section 482. … . persons related to it within the meaning of section 482.
United States Tax CourtAgency decision · Agency decision
United States, 541 U.S. 176, 177 (2004); United States v. Lanier, 520 U.S. 259, 267 n.6 (1997); Conn: Nat'l Bank v: Germain, 503 U.S. 249., 253-254 (1992). … The U.S.
United States Tax CourtAgency decision · Agency decision
See Avrahami, 10 The U.S. … Boyle, 469 U.S. 241, 250–51 (1985); Treas. Reg. § 1.6664-4(b).
United States Tax CourtAgency decision · Agency decision
United States, 541 U.S. 176, 177 (2004); United States v. Lanier, 520 U.S. 259, 267 n.6 (1997); Conn: Nat'l Bank v: Germain, 503 U.S. 249., 253-254 (1992). … The U.S.
United States Tax CourtAgency decision · Agency decision
Helvering, 293 U.S. at 469). … Commissioner, 357 U.S. at 36.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992). … The U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. at 84. … Commissioner, 503 U.S. 79 (1992); see also Commissioner v. Idaho Power Co., 418 U.S. 1 (1974); Woodward v. Commissioner, 397 U.S. 572 (1970); United States v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. at 84. … Commissioner, 503 U.S. 79 (1992); see also Commissioner v. Idaho Power Co., 418 U.S. 1 (1974); Woodward v. Commissioner, 397 U.S. 572 (1970); United States v.
United States Tax CourtAgency decision · Agency decision
A "United States affiliate obligation" is an obligation issued before June 22, 1984, by a U.S. person related to an applicable CFC within the meaning of section 482. … . persons related to it within the meaning of section 482.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. at 115. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. at 115. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. at 115. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
Harmel, 287 U.S. 103, 110 (1932); Snyder v. … Peltzer, 312 U.S. 399, 402-403 (1941).]
United States Tax CourtAgency decision · Agency decision
U.S. … (CCH) 473, 482 (1997), aff'd without published opinion, 177 F.3d 983 (11th Cir. 1999).
United States Tax CourtAgency decision · Agency decision
Schleier, 515 U.S. 323, 328 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429–30 (1955); Helvering v. Clifford, 309 U.S. 331, 334 (1940). … Janis, 428 U.S. 433, 441–42 (1976).
United States Tax CourtAgency decision · Agency decision
U.S. … (CCH) 473, 482 (1997), aff'd without published opinion, 177 F.3d 983 (11th Cir. 1999).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. at 84. … Commissioner, 503 U.S. 79 (1992); see also Commissioner v. Idaho Power Co., 418 U.S. 1 (1974); Woodward v. Commissioner, 397 U.S. 572 (1970); United States v.
United States Tax CourtAgency decision · Agency decision
Bashford, 302 U.S. 454 -27[*27] (1938); Groman v. Commissioner, 302 U.S. 82 (1937). … Commissioner, 23 T.C. 408, 423-424 (1954), aff'd, 236 F.2d 159 (6th Cir. 1956). -78[*78] Rev.
United States Tax Court
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