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Briefs, oral arguments, agency decisions and the Federal Register.
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Pacific Select Fund, et al.: No
Agency decision · Agency decision
Scheidt Associate Director and Chief Counsel Division of Investment Management U.S. Securities and Exchange Commission 450 Fifth Street, N.W. … methodology for the calculation of the Return is as follows: the total return of each Portfolio is calculated for each month during the relevant 10-year period using the customary methods as specified in Rule 482
Securities and Exchange CommissionAgency decision · Agency decision
United States, 498 U.S. 192, 201 (1991); United States v. Pomponio, 429 U.S. 10, 12 (1976). … McGugin (In re Braund), 423 F.2d 718, 718-719 (9th Cir. 1970).
United States Tax CourtAgency decision · Agency decision
Effective Date Upon signature by the U.S. and Danish competent authorities, this Arrangement is effective for dividends paid on or after February 1, 2008. … -10, 2025-19 I.R.B. 1421 2025-11, 2025-23 I.R.B. 1451 2025-12, 2025-23 I.R.B. 1471 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 ServiceDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S. … Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S.
Securities and Exchange CommissionAgency decision · Agency decision
The U.S. … See Capoeman, 351 U.S. at 6-7; Choctaw Nation of Indians v. United States, 318 U.S. 423, 432 (1943).
United States Tax CourtAgency decision · Agency decision
The U.S. … See Capoeman, 351 U.S. at 6-7; Choctaw Nation of Indians v. United States, 318 U.S. 423, 432 (1943).
United States Tax CourtAgency decision · Agency decision
See 370 U.S. at 325. … See Brown Shoe, 370 U.S. at 323 n.39, 324; Chicago Bridge, 534 F.3d at 423.
Federal Trade CommissionAgency decision · Agency decision
Interim Decision #3311 In re E-P-, Applicant Decided March 14, 1997 U.S. … See Bureau of Democracy, Human Rights and Labor, U.S.
Executive Office for Immigration ReviewAgency decision · Agency decision
Shell Oil Co., 519 U.S. 337, 341 (1997). … See Mayo Found., 562 U.S. at 53-58 (quoting Household Credit Servs., Inc. v. Pfennig, 541 U.S. 232, 242 (2004)).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933); Bauer v. Commissioner, 748 F.2d 1365, 1368 (9th Cir. 1984), revg. T.C. Memo. 1983-120; A. R. Lantz Co. v. … Commissioner, 352 U.S. 82 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 486 (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Martin v.
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
United States, 563 U.S. 478 (2011). … Spearin, 248 U.S. 132, 136 (1918)). Indeed, both parties to the contract are expected to avoid anything that would “prevent, hinder, or delay performance.” Id. at 423 (citing Lewis-Nicholson, Inc. v.
Civilian Board of Contract AppealsAgency decision · Agency decision
Section 482.—Allocation of Income and Deductions Among Taxpayers sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for September 2001. … —Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.)
Internal Revenue ServiceAgency decision · Agency decision
Section 482.—Allocation of Income and Deductions Among Taxpayers Federal short-term, mid-term, and long-term rates are set forth for the month of November 1997. See Rev. Rul. 97–44, page 5. … —Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.)
Internal Revenue ServiceAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978); Commissioner v. Court Holding Co., 324 U.S. 331 (1945); Gregory v. … - 67 Commissioner, 92 T.C. 423, 443 (1989), affd. 930 F.2d 372 (4th Cir. 1991)).
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978); Commissioner v. Court Holding Co., 324 U.S. 331 (1945); Gregory v. … - 67 Commissioner, 92 T.C. 423, 443 (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
Memo. 1997-403, 1997 WL 563381, at *13, aff’d, 168 F.3d 482 (4th Cir. 1999). … The U.S.
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. … Section 1.6050K-1(f)(1) requires a partnership to file Form 8308 as an attachment to its Form 1065, U.S.
Internal Revenue ServiceAgency decision · Agency decision
Mostoller has prepared petitioners’ Forms 1040, U.S. Individual Income Tax Return, and the Bitker partnership’s Forms 1065, U.S. Partnership Return of Income, since 1985. Jerry Bitker provided Mr. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax Court
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