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Briefs, oral arguments, agency decisions and the Federal Register.
922 results
0.07s
Agency decision · Agency decision
Commissioner, 437 F.3d 399, 405 (3d Cir. 2006) (discussing a similarly illogical result where a taxpayer has not made any underlying investment in an asset), affg. T.C. Memo. 2004-216. … Instead, their rights in the credits, - 24 - although achieved because of the property, arose on account of the grant from the State. Unlike the easement granted in Fasken v.
United States Tax CourtAgency decision · Agency decision
See 4 sec. 4.01, 2013-43 I.R.B. at 399-400. … - 24 [*24] Respondent concedes that petitioner satisfies the economic hardship requirement. Intervenor disagrees, arguing that petitioner has not suffered from any financial hardship.
United States Tax CourtAgency decision · Agency decision
Rul. 74-611, 1974-2 C.B. 399. 2. Shelley Since the overpayment was attributable entirely to taxes withheld from Shelley's income, she alone has any interest in the refund of the overpayment. … --For purposes of section 6511 or 6512-(1) Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the recipient of the income, be deemed to
United States Tax CourtFraud and Identity Theft Complaints Received (2005)
Agency decision · Agency decision
No. of Complaints 2003 1,350 458 321 2,127 2004 1,819 623 529 2,964 2005 1,918 604 556 3,064 Indiana Calendar Year 50 - 59 60 - 69 70 and Over No. of Complaints 2003 673 224 219 1,113 2004 954 399 … Over No. of Complaints 2003 208 109 78 395 2004 300 122 98 520 2005 369 170 102 641 2003 28 11 5 44 Calendar Year 2004 60 23 12 95 2005 69 18 11 98 2003 697 364 221 1,282 Calendar Year 2004 801 399
Federal Trade CommissionAgency decision · Agency decision
Elbe divorced on October 24, 2012. The divorce decree, entered on December 20, 2012, stated that Mr. … On April 24, 2014, the IRS Appeals Office reversed CCISO's preliminary determination and issued a final notice of determination to Mr.
United States Tax CourtAgency decision · Agency decision
- 12 section 6015(e)(1)(A)(i)(II) and in the absence of other evidence, March 24, 2014, the date on which respondent received petitioner's request, is the operative second date. … Proc. 2013-34, sec. 4.01(3), 2013-43 I.R.B. 397, 399.
United States Tax CourtUNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Lowe, 118 F.3d 399 (5th Cir. 1997) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Statutes Foreign Corrupt Practices Act Section 103, 15 U.S.C. 78dd-1 (see Section 30A, Exchange … No. 105-277 (1998) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 S. Rep.
Securities and Exchange CommissionAgency decision · Agency decision
Commissioner, 13 T.C. 397, 399 (1949), affd. 200 F.2d 560 (2d Cir. 1952); Humbert v. Commissioner, 24 B.T.A. 828, 829 (1931).
United States Tax CourtAgency decision · Agency decision
Commissioner, 13 T.C. 397, 399 (1949), affd. 200 F.2d 560 (2d Cir. 1952); Humbert v. Commissioner, 24 B.T.A. 828, 829 (1931).
United States Tax CourtAgency decision · Agency decision
Hazen, 451 A.2d 398,.399 (N.H. 1982) (permitting divorce to take effect, notwithstanding the wife's death during the pendency of the husband's appeal related to property rights); Stritch v. … Jan. 24, 2008)] that fees incurred after the date of the final divorce decree could not have been part of the property settlement,' and, therefore, were required to be reviewed under Gosselin".).
United States Tax CourtAgency decision · Agency decision
Hazen, 451 A.2d 398,.399 (N.H. 1982) (permitting divorce to take effect, notwithstanding the wife's death during the pendency of the husband's appeal related to property rights); Stritch v. … Jan. 24, 2008)] that fees incurred after the date of the final divorce decree could not have been part of the property settlement,' and, therefore, were required to be reviewed under Gosselin".).
United States Tax CourtFederal Register / Vol. 71, No. 192 / Wednesday, October 4, 2006 / Notices
Agency decision · Agency decision
Take notice that the Commission received the following electric rate filings: Docket Numbers: ER99–1293–008; ER06–398–001; ER06–399–001; ER04– 268–004; ER98–4159–007. … LLC submits its compliance electric Refund Report pursuant to the Commission’s order issued August 24, 2006. Filed Date: September 25, 2006. Accession Number: 20060925–5005. Comment Date: 5 p.m.
Federal Energy Regulatory CommissionAgency decision · Agency decision
Commissioner, 114 T.C. 399 (2000), affd. 259 F.3d 881 (7th Cir. 2001). … - 24 Petitioners acknowledge that the constitutionality of the alternative minimum tax was upheld in Okin v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Commissioner, 13 T.C. 397, 399 (1949), affd. 200 F.2d 560 (2d Cir. 1952); Humbert v. Commissioner, 24 B.T.A. 828, 829 (1931).
United States Tax CourtAgency decision · Agency decision
Commissioner, 13 T.C. 397, 399 (1949), affd. 200 F.2d 560 (2d Cir. 1952); Humbert v. Commissioner, 24 B.T.A. 828, 829 (1931).
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d at 606; Home Interiors & Gifts, Inc. v. Commissioner, 73 T.C. 1142, 1156 (1980). In Elliotts, Inc. v. … Commissioner, 399 F.2d at 606; see also Estate of Wallace v. Commissioner, 95 T.C. at 553-554. B.
United States Tax CourtAgency decision · Agency decision
Commissioner, 114 T.C. 399 (2000), affd. 259 F.3d 881 (7th Cir. 2001). … R.R., supra at 24-25, and the provisions held constitutional therein (for example, upholding the constitutionality of the corporate income tax, and observing that “the due process clause of the 5th Amendment
United States Tax CourtAgency decision · Agency decision
Nos. 24-6256, 24-6274 IN THE United States Court of Appeals for the Ninth Circuit EPIC GAMES, INC., Plaintiff-Appellee, v. GOOGLE LLC, et al., Defendants-Appellants. On Appeal from the U.S. … # $& & ' #$"%$ # "$# " $$ ''' %# %"$# & " # " #$"%$ # & ' )" &'24-6256, 24-6274 ( ### ! ( !" ! !" # !
Federal Trade CommissionAgency decision · Agency decision
Served 11/18/24 2 Held: R lacks statutory authority to assess the penalty under I.R.C. § 6038(b)(1). … Mitchell, 303 U.S. 391, 399 (1938) (citing Oceanic Steam Navigation Co. v. Stranahan, 214 U.S. 320, 339 (1909)).
United States Tax CourtAgency decision · Agency decision
Gordon Petitioner Petitioner $ 05/02/86 06/24/86 07/03/86 Petitioner Petitioner Mrs. Gordon 07/23/86 08/20/86 10/10/86 11/04/86 12/01/86 Mrs. Gordon Mrs. … Mitchell, 303 U.S. 391, 399-404 (1938), the United States Supreme Court stated: Congress may impose both a criminal and a civil sanction in respect to the same act or omission; for the double jeopardy
United States Tax Court
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