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Briefs, oral arguments, agency decisions and the Federal Register.
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These 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. … gain or loss and, therefore, is subject to U.S. tax.
Internal Revenue ServiceAgency decision · Agency decision
Reynolds, 284 U.S. 281 (1932). … NRA Political Victory Fund, 513 U.S. 88, 90 (1994); Mo. v. Jenkins, 495 U.S. 33, 45 (1990).
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). I. … Boyle, 469 U.S. 241 (1985)); sec. 1.6664-4(b), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
American Code Co., 280 U.S. 445, 449 (1930) (quoted with approval in Thor Power Tool Co. v. Commissioner, supra at 532). B. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987).
United States Tax CourtSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Howey Co., 328 U.S. 293 (1946). … Turner Enterprises, 474 F.2d 476, 482 n.7 (9th Cir. 1978), cert denied, 414 U.S. 821, 945 S. Ct. 117, 38 L.Ed.2d 53 (1973).
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans Non-U.S. Individuals State/Muni. Govt. Entities State/Muni. Govt. Pension Plans Non-Profits U.S. … Pension Plans Non-U.S. Individuals State/Muni. Govt. Entities State/Muni. Govt. Pension Plans Non-Profits U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Court Holding Co., 324 U.S. 331 (1945). … In June 1988, the U.S.
United States Tax CourtAgency decision · Agency decision
Carrera, 604 U.S. 45, 47 (2025). See, e.g., United States v. Lee, 455 U.S. 252, 255-56 (1982). Cf. Law Office of Anne Brady, PLLC v. … (footnote omitted). 422 Tr. 36, 38 (Counsel for Scott and the Authority). 423 In re Grand Jury Subpoenas, 2026 WL 2450485, at *16 (cleaned up).
Federal Trade CommissionAgency decision · Agency decision
Additionally, the U.S. … Conversely, in another case, the U.S.
Internal Revenue ServiceAgency decision · Agency decision
U.S. … American Hawaii Cruises, Inc., 971 F.2d 423 (9th Cir. 1992).
Department of LaborConformed to Federal Register version
Agency decision · Agency decision
U.S. Generally Accepted Accounting Principles (“U.S. … We also agree that expanding the permissible deduction to encompass all U.S.
Securities and Exchange CommissionConformed to Federal Register version and consolidated with correction 33-11238A
Agency decision · Agency decision
U.S. Generally Accepted Accounting Principles (“U.S. … . government securities such as U.S.
Securities and Exchange CommissionAgency 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. … 2021-09, 2021-20 I.R.B. 1155 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 ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Specifically, a duplication of items may result if the U.S. … After consulting with experts at the Department of Energy, U.S.
Internal Revenue ServiceUNITED STATES DISTRICT COURT (2023)
Agency decision · Agency decision
Actavis, 570 U.S. at 145. … Black & Decker (U.S.)
Federal Trade CommissionAgency decision · Agency decision
Schleier, 515 U.S. 323, 327 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., supra at 241. A court looks to legislative history only if the statute is unclear. Blum v.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
A payment is considered made to the extent income subject to withholding is allocated under section 482. … Further, income arising as a result of a secondary adjustment made in conjunction with a reallocation of income under section 482 from a foreign person to a related U.S. person is considered paid to a
Internal Revenue ServiceAgency decision · Agency decision
Signifi- The resident population estimates were released by the U.S. Census Bureau on December 22, 2006, in Press Release CB06-187. U.S. Possessions include Puerto Rico, the U.S. … Volume caps for U.S.
Internal Revenue ServiceAgency decision · Agency decision
Maine, 532 U.S. 742, 750–51 (2001). … Helvering, 290 U.S. at 115.
United States Tax Court
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