Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
2.14s
Agency decision · Agency decision
United Dominion, 532 U.S. at 826. … The U.S.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Pension Plans Insurance Companies Non-Profits U.S. Individuals Non-U.S. Individuals Banking/Thrift Inst. State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans Insurance Companies Non-Profits U.S. Individuals Non-U.S. Individuals Banking/Thrift Inst. State/Muni. Govt. Entities Unknown Non-U.S.
Securities and Exchange CommissionDivision of Investment Management
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
For the years in issue Robison Ranch filed Forms 1065, U.S. Return of Partnership Income, and claimed its loss deductions on its Schedules F, Profit or Loss From Farming. … Commissioner, 88 T.C. 464, 481-482 (1987).
United States Tax CourtAgency decision · Agency decision
American Trucking Associations, Inc., 310 U.S. 534, 542-543 (1940); Hospital Corp. of Am. v. Commissioner, 107 T.C. 116, 128 (1996). … Stroop, 496 U.S. 478, 482 (1990). Petitioner’s Controlling Shareholder Argument--Below-market loans between corporations and shareholders may come within the provision of section 7872.
United States Tax CourtAgency decision · Agency decision
The U.S. … (CCH) 423, 425–26; Holtz v. Commissioner, T.C. Memo. 1982-436, 44 T.C.M. (CCH) 640, 644.
United States Tax CourtA Comprehensive Strategy for Reducing the Tax Gap
Agency decision · Agency decision
A Comprehensive Strategy for Reducing the Tax Gap U.S. … A representative sample of these items includes: • Guidance regarding transfer-pricing arrangements involving cost-sharing under section 482; • Guidance under section 671 regarding information reporting
Internal Revenue ServiceCite as 23 I&N Dec. 629 (BIA 2003)
Agency decision · Agency decision
Bureau of Democracy, Human Rights, and Labor, U.S. … City of Bessemer, 470 U.S. 564, 573 (1985)).
Executive Office for Immigration ReviewAgency 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
U.S. … Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1993). We hold that petitioner incorrectly calculated his basis in the Atascadero property. … Memo. 1988-482; Shaheen v. Commissioner, T.C. Memo. 1982-445; Sargent v. Commissioner, supra; see also sec. 1.166-6, Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2025-8, 2025-15 I.R.B. 1390 2025-9, 2025-16 I.R.B. 1415 2025-10, 2025-19 I.R.B. 1421 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
U.S. Dep’t of Def., 913 F.3d 423, 431 (4th Cir. 2019); see Norton v. S. Utah Wilderness All. … Ass’n of U.S. v. State Farm Mut. Auto. Ins. Co., 463 U.S. 29, 52 (1983).
United States Tax CourtFederal Register / Vol. 85, No. 98 / Wednesday, May 20, 2020 / Rules and Regulations
Agency decision · Agency decision
You may inspect a copy at the Division of the Secretariat, U.S. … Mills, Secretary, U.S. Consumer Product Safety Commission.
Department of LaborAgency decision · Agency decision
American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).
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
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
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
City of Water Valley, 452 F.3d 423 (5th Cir. 2006).................................................................30 Mississippi Valley Gas Co. v. … City of Water Valley, 452 F.3d 423 (5th Cir. 2006).
Federal Trade Commission
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