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Briefs, oral arguments, agency decisions and the Federal Register.
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0.11s
Agency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.
United States Tax CourtConformed to Federal Register version
Agency decision · Agency decision
Ge et al.”). 9 See U.S. SEC. AND EXCH. COMM’N SMALL BUS. … A Natural Experiment with Small U.S. Public Companies, 49(2) J. OF ACCT.
Securities and Exchange CommissionAgency decision · Agency decision
This Announcement announces that the new or updated census tract boundaries and numbers adopted by the U.S. … 2021-10, 2021-22 I.R.B. 1170 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. 3 Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 42. … —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
Bank, 216 U.S. 582, 595 (1910); St. Louis Minina & Millina Co. v. -.21 Montana Minino Co., 171 U.S. s650, 656 .(1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.
United States Tax CourtAgency decision · Agency decision
Earl, 281 U.S. 111 (1930). … Culbertson, 337 U.S. 733, 739 (1949), and as “a cornerstone of our graduated income tax system”, United States v. Basye, 410 U.S. 441, 450 (1973).
United States Tax CourtAgency decision · Agency decision
These items were allocated evenly between the estate and Russell. 8 Attached to the 1994 Form 1040, U.S. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax CourtAgency decision · Agency decision
Section 1.936-6, Income Tax Regs., provides the following: 3 (...continued) the meaning of sec. 482. Sec. 936(h)(5)(C)(i)(I)(b). - 13 (b) Profit split option--(1) combined taxable income. … U.S.
United States Tax CourtAgency decision · Agency decision
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. July 9, 2001 2001–28 I.R.B. … 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 July 2001. See Rev.
Internal Revenue ServiceAgency decision · Agency decision
Bank, 216 U.S. 582, 595 (1910); St. Louis Minina & Millina Co. v. - 21 - Montana Mining Co., 171 U.S. 650, 656 (1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.
United States Tax CourtAgency decision · Agency decision
Bank, 216 U.S. 582, 595 (1910); St. Louis Mining & Milling Co. v. - 21 Montana Mining Co., 171 U.S. 650, 656 (1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.
United States Tax CourtAgency decision · Agency decision
They included with their Forms 1065, U.S. … United States, 449 F.2d 413, 423 (Ct. Cl. 1971). 15 [*15] III.
United States Tax CourtAgency decision · Agency decision
On a Schedule E, Supplemental Income and Loss, attached to his 1994 Form 1040, U.S. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency 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 ServiceRESPONDENT’S MOTION FOR SUMMARY JUDGMENT DENIED: August 22, 2025
Agency decision · Agency decision
Exhibit 39 at 423-24. … Catrett, 477 U.S. 317, 323 (1986). “‘[A]llegations without support are not evidence.’” McAllen Hospitals LP v.
Civilian Board of Contract AppealsAgency decision · Agency decision
Grocery Co., 304 U.S. 282, 295 (1938); In re Estate of Williams, 256 F.2d 217, 219 (9th Gir. 1958), affg. T.C. Memo. 1956-239. - 21 1. … Commissioner, supra at 482-488. The Tax - 28 Court in Chevy Chase Land Co. distinguished Galt. 487-488.
United States Tax CourtAgency decision · Agency decision
were obtained from the U.S. … 74,399 183 74,508 50 under 65..................................... 266 22,059 975 87,616 683 74,873 176 43,009 65 under 75..................................... 138 8,442 582 73,594 423
Internal Revenue ServiceAgency decision · Agency decision
Grocery Co., 304 U.S. 282, 295 (1938); In re Estate of Williams, 256 F.2d 217, 219 (9th Cir. 1958), affg. T.C. Memo. 1956-239. - 21 1. … Commissioner, supra at 482-488. The Tax - 28 Court in Chevy Chase Land Co. distinguished Galt. 487-488.
United States Tax CourtLincoln National Life Insurance & Lincoln Financial Advisors: No
Agency decision · Agency decision
Office of Chief Counsel Division of Investment Management U.S. Securities and Exchange Commission 450 Fifth Street, N.W. … 1997 letter to Aetna Life Insurance and Annuity Company (hereinafter the "Aetna Letter"). 14 Although the Aetna Letter stands expressly for the proposition that an advertisement qualifying under Rule 482
Securities and Exchange CommissionU.S. Securities and Exchange Commission
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. Investors State/Muni. Govt. … Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S. Investors State/Muni. Govt.
Securities and Exchange Commission
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