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United States Tax Court — Opinions MOP.ndjson
Agency decision · Agency decision
Memo. 1999-423. … Memo. 1999-423.
United States Tax CourtU.S. Securities and Exchange Commission
Agency decision · Agency decision
Non-U.S. Individuals State/Muni. Govt. Entities Non-Profits State/Muni. Govt. Pension Plans U.S. … Non-U.S. Individuals State/Muni. Govt. Entities Non-Profits State/Muni. Govt. Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
- 18 Memo. 1996-482, affd. without published opinion 149 F.3d 1183 (6th Cir. 1998); Katerelos v. Commissioner, T.C. Memo. 1996-340. … Commissioner, 464 U.S. 386 (1984). Cf.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 102 T.C. 406, 423 (1994); DumontAirplane & Marine Instruments, Inc. v. Commissioner, 28 T.C. 1308 (1957). With respect to the deduction for Mr.
United States Tax CourtAgency decision · Agency decision
- 18 Memo. 1996-482, affd. without published opinion 149 F.3d 1183 (6th Cir. 1998); Katerelos v. Commissioner, T.C. Memo. 1996-340. … Commissioner, 464 U.S. 386 (1984). Cf.
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 CourtINITIAL DECISION RELEASE NO. 1391
Agency decision · Agency decision
Tr. 343-423; Div. Ex. 51. He is a professor of accountancy at Baruch College. Tr. 344. His past experience includes working at the AICPA, setting auditing and other professional standards. Tr. 344. … Schor, 478 U.S. 833, 846 (1986) (internal quotation marks omitted); see Lorillard v.
Securities and Exchange CommissionAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
Tandon, 111 F.3d 482 (6th Cir. 1997), the U.S. … United States, 348 U.S. 121 (1954); Webb v. Commissioner, 394 F.2d 366, 371-372 (5th Cir. 1968), affg. T.C. Memo. 1966-81.
United States Tax CourtIncluding the instructions for (2021)
Agency decision · Agency decision
Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. … 403 408 413 418 423 403 408 413 418 423 403 408 413 418 423 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 703 708 713 718 723 703 708 713 718 723 703 708 713 718 723 703 708 713
Internal Revenue ServiceAgency decision · Agency decision
Seller's Investment in Life Insurance Contract 3921 Exercise of an Incentive Stock Option Under Section 422(b) 3922 5498 Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423 … • The term “Recipient’s U.S.
Internal Revenue ServiceAgency decision · Agency decision
Black joined the U.S. Marine Corps. at the end of 1945. In 1949 he entered the U.S. Naval Academy, and in 1953 he graduated with a bachelor of science degree in electrical engineering. … 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
Memo. 1988-482, 56 T.C.M. (CCH) 413, 417. … Memo. 1988-482, and Gladstone v. Commissioner, T.C. Memo. 1992-10, supplementing T.C. Memo. 1990-173, did not involve motions for leave to amend petitions.
United States Tax CourtAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. … Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S.
Internal Revenue ServiceAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax Court
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