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Agency decision · Agency decision
Memo. 1997-482 UNITED STATES TAX COURT HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, Petitioners v. … - 11 At all relevant times, the Healthcare Financing Administration (HCFA) of the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593 (1943); Segel v. … Soliman, 506 U.S. 168, 174 (1993); United States v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593 (1943); Segel v. … Soliman, 506 U.S. 168, 174 (1993); United States v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 319 U.S. 590, 593 (1943); Segel v. … Soliman, 506 U.S. 168, 174 (1993); United States v.
United States Tax CourtAgency decision · Agency decision
Thus, these cases are appealable to the U.S. … Commissioner, 331 U.S. 1, 10-11 (1947). 138 Crane v. Commissioner, 331 U.S. at 13-14. 139 Secs. 61(a)(12), 108(a). 140 Stephen Schwarz & Daniel J.
United States Tax CourtAgency decision · Agency decision
Thus, these cases are appealable to the U.S. … Commissioner, 331 U.S. 1, 10-11 (1947). 138 Crane v. Commissioner, 331 U.S. at 13-14. 139 Secs. 61(a)(12), 108(a). 140 Stephen Schwarz & Daniel J.
United States Tax CourtAgency decision · Agency decision
Peltzer, 312 U.S. 399, 402-403 (1941) .] … determinations that, in the event CVI'does"not qualify as ,a DISC during its relevant taxable years, the .commission income CVI received from CV for thóse yeáfá should be reallocated to CV . undef sec. 482
United States Tax CourtAgency decision · Agency decision
P was a publicly held U.S. corporation and, after its acquisition by a foreign corporation (S) through a reverse subsidiary, merger, was a U.S. corporation indirectly owned by S, during the years in issue … Commissioner, 503 U.S. 79 (1992); A.E. Staley v. Commissioner, 105 T.C. 166 (1995), revd. and remanded 119 F.3d 482- (7th Cir. 1997).
United States Tax CourtAgency decision · Agency decision
Memo. 1997-482, 1997 WL 663283, at *2. … Boyle, 469 U.S. 241, 250-251; Neonatology Assocs., P.A. v. Commissioner, 115 T.C. 43, 98 (2000), af[d, 299 F.3d 221 (3d Cir. 2002).
United States Tax CourtAgency decision · Agency decision
total assets of $25, 482, 604 as of July 31, 2000, the end of the short taxable year for which that return was filed. … Stern 357 U.S. "Petitioner bears the burden of.establishing that BCA is not liable for BCA's tax liability. See Rule 142(a), (d) .
United States Tax CourtAgency decision · Agency decision
Memo. 1997-482, 1997 WL 663283, at *2. … Boyle, 469 U.S. 241, 250-251; Neonatology Assocs., P.A. v. Commissioner, 115 T.C. 43, 98 (2000), af[d, 299 F.3d 221 (3d Cir. 2002).
United States Tax CourtAgency decision · Agency decision
Commissioner, 288 U.S. 152, 153-154 (1933); Handy & Harman v. Burnet, 284 U.S. 136, 141 (1931); Rudolph Wurlitzer Co. v. Commissioner, 81 F.2d at 974. … United States, 421 F.2d 475, 481-482 (6th Cir. 1970); Luhring v. Glotzbach, 304 F.2d 560, 563 (4th Cir. 1962).
United States Tax CourtAgency decision · Agency decision
Cartwright, 411 U.S. 546, 550-551 (1973). … -482.
United States Tax CourtAgency decision · Agency decision
Commissioner, 88 T.C. at 423-424. Rose v. … Commissioner, 284 U.S. 552, 560 (1932), and as compensation for the use or forbearance of money. 488, 498 (1940). Deputy v. du Pont, 308 U.S.
United States Tax CourtAgency decision · Agency decision
The L.L.C. timely filed Forms 1065, U.S. … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Court Holding Co., 324 U.S. 331, 334 (1945). … Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955).
United States Tax CourtAgency decision · Agency decision
Court Holding Co., 324 U.S. 331, 334 (1945). … Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955).
United States Tax CourtAgency decision · Agency decision
Court Holding Co., 324 U.S. 331, 334 (1945). … Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955).
United States Tax CourtAgency decision · Agency decision
Maturity U.S. … -423. Midmarket Rate The midpoint (average) of the bid and ask rates for a specified maturity is known as that maturity’s midmarket rate.
United States Tax CourtAgency decision · Agency decision
Maturity U.S. … -423. Midmarket Rate The midpoint (average) of the bid and ask rates for a specified maturity is known as that maturity’s midmarket rate.
United States Tax Court
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