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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 76 T.C. 468, 481-482 (1981), aff'd without published opinion, 720 F.2d 664 (3d Cir. 1983).
United States Tax CourtAgency decision · Agency decision
All amounts must be stated in U.S. dollars. … The appropriate charge is determined in accordance with the provisions of section 482 and the regulations thereunder. See Temporary Regulations section 1.367(d)-1T(c)(1).
Internal Revenue ServiceAgency decision · Agency decision
Zambito, 315 F. 2d 266, 268-269 (C.A. 4), certiorari denied, 373 U.S. 924. … Johnson., 29 F. 2d 347, 349 (CA. 1) ; U.S. ex rel. Mimeo v. Reimer, 83 F. 2d 166, 168 (CA. 2).
Executive Office for Immigration ReviewTHIS OPINION APPEARS AS AMENDED BY ORDER DATED JULY 19, 1999.
Agency decision · Agency decision
Rept. 91-552, at 104 (1969), 1969-3 C.B. 423, 490. -17opinion 702 F.2d 1205 (D.C. Cir. 1983). … Commissioner, 503 U.S. 79, 84 (1992). A taxpayer must keep sufficient records to establish their amount. 6001. See sec.
United States Tax CourtAgency decision · Agency decision
White) of White Realty & Appraisal to perform an appraisal of the property that was attached to TRC’s information tax return, Form 1065, U.S. Partnership Return, for 1998. … American Institute of Real Estate Appraisers, The Appraisal of Real Estate 417, 422-423 (12th ed. 2001). Mr.
United States Tax CourtAgency decision · Agency decision
Commissioner, 75 T.C. 410, 417, 423 (1980), affd. 689 F.2d 1 (1st Cir. 1982). … United States, 364 U.S. 92, 107 (1960); Hertz Corp. v. United States, 364 U.S. 122, 124 (1960); see also sec. 1.167(a)-1(b), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, This principle applies to the Commissioner’s determination that a taxpayer’s workers are employees. Boles Trucking, Inc. v. … United States, 503 F.2d 423, 430 (2d Cir. 1974) (transients may be employees); Kelly v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
“Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2013. 2 Population estimates are based on the 2012 U.S. … . 30, 2013 FY 2009 through FY 2013 Complaints FY 2013 Complaints 605 614,564 22,364 Area Code Active Registrations as of Sept. 30, 2013 FY 2009 through FY 2013 Complaints FY 2013 Complaints 423
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Agency decision · Agency decision
Capital Gais Reseach Bureau, 375 U.S. 180 (1963) (holding that Advisers Act Section 206 imposes a fiduciary duty on investment advisers). 9~W9LwW~ 9~~~ ~ Z?od ~ Z? … Hungary 2029 Century Park East 202 452 9250 3105565800 305 358 9900 617 482 6800 361 266 9520 Rák6czi ut 1-3 9l QP 9~QP ~ Office of Chief Counsel Di vision of Investment Management Securi ties
Securities and Exchange CommissionAgency decision · Agency decision
Memo LEXIS 138, at *15, aff’d, 482 F. App’x 881 (5th Cir. 2012). Petitioner consented to the loan by signing the loan agreement, which required intervenor to make 130 payments over five years. … Petitioner and intervenor timely filed a joint Form 1040, U.S. Individual Income Tax Return, for 2010. On the return they reported, among other things, the above-described deemed distributions.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … App'x 423 (5th Cir. 2012); see also Saunders v. Commissioner, T.C. Memo. 1982-655 (holding that an advance constituted taxable compensation rather than a loan), M, 720 F.2d 871 (5th Cir. 1983).
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). … - 28 [*28] Commissioner, 51 T.C. 543, 547 (1969), M, 423 F.2d 710 (9th Cir. 1970); Pulvers v. Commissioner, 48 T.C. 245, 249-250 (1967), M, 407 F.2d 838 (9th Cir. 1969); Thornton v.
United States Tax CourtFor the latest information about developments related to
Agency decision · Agency decision
U.S. account. A U.S. account is any account held by one or more specified U.S. persons. … stock purchase plan under section 423(c).
Internal Revenue ServiceAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency decision · Agency decision
Summerlin, 310 U.S. 414 (1940); Guaranty Trust Co. v. United States, 304 U.S. 126 (1938); Utah Power & Light Co. v. United States, 243 U.S. 389 (1911); Bostwick Irrigation District v. … See Matter of brams, 521 F.2d 1094 (3d Cir,), cert. denied, 423 U.S. 1038 (1975), and cases cited therein; see also Matter of Roberts, 682 F.2d 105 (3d Cir. 1982).
Executive Office for Immigration ReviewAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Skelly Oil Co., 394 U.S. 678, 684 (1969). United States v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Memo. 1995-482; sec. 1.165-1(d), Income Tax Regs.
United States Tax CourtORAL ARGUMENT NOT YET SCHEDULED
Agency decision · Agency decision
Ct. 423 (2005) . . . . . . . . . . . . . . . . 57 City of Roseville v. Norton, 348 F.3d 1020 (D.C. … Ct. 423 (2005).
Securities and Exchange CommissionCorrected to conform to Federal Register version
Agency decision · Agency decision
GAAP. 424 Current U.S. … See Note to paragraph (b)(4), rule 482(b)(4).
Securities and Exchange Commission
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