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0.59s
Agency decision · Agency decision
Filed January 24, 2017. H and W owned INC and LLC, each an S corporation. … Cocke, 399 F.2d 433, 447 (5th Cir. 1968) (describing the "general tax principle, that deductions for expenses can be taken only by the party who actually 'paid or incurred' them"); H.W. Nelson Co. v.
United States Tax CourtAgency decision · Agency decision
She testified on August 24, 1959, that she was expecting the birth of a child. … Butterfield, 252 F.24 191 (C.A. 6, 1058), oort. den. 358 U.S. 814.
Executive Office for Immigration ReviewDivision of Investment Management
Agency decision · Agency decision
** *** 46 333 *** *** 24 3,469 2023Q3 527 587 46 13 1,163 1,231 226 241 464 130 24 66 19 19 230 219 66 19 303 21 16 *** *** 48 338 *** *** 24 3,526 24 2023Q4 488 595 49 18 1,141 1,147 216 216 427 142 … 37 Aug 2024 497 60 26 25 60 533 51 25 23 36 Sep 2024 502 50 31 24 61 533 47 24 24 40 Oct 2024 518 47 29 31 62 544 52 23 24 44 29 Nov 2024 509 53 31 29 64 534 62 24 24 42 Dec 2024 513 51 36 27 59
Securities and Exchange CommissionAgency decision · Agency decision
Memo. 1999-24 UNITED STATES TAX COURT ILYA G. AND SOPHIA K. MARGOLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18606-97. Filed January 29, 1999. … Commissioner, 399 F.2d 744, 748 (4th Cir. 1968), affg. T.C. Memo. 1967-67; Tokarski v. Commissioner, 87 T.C. 74, 77 (1986); Estate of Mason v.
United States Tax CourtAgency decision · Agency decision
Rul. 59-354, 1959-2 C.B. 24. Rev. … Commissioner, 115 T.C. 376, 399 n.22 (2000), affd. 283 F.3d 1258 (11th Cir. 2002).
United States Tax CourtCite as 25 I&N Dec. 734 (BIA 2012)
Agency decision · Agency decision
Matter of Lemus, 24 I&N Dec. at 378. … Matter of Lemus, 24 I&N Dec. at 378.
Executive Office for Immigration ReviewAgency decision · Agency decision
Bank , 437 U .S . 298 , supra at 399 ; 308-313 United States ( 1978) . … Commissioner , Badaracco supra at 399 .
United States Tax CourtAgency decision · Agency decision
Tigue filed a motion to withdraw as counsel pursuant to Rule 24(c) (Mr. Tigue's motion to withdraw). In support of that motion, Mr. … Mitchell, supra at 399-404; United States v. Alt, 83 F.3d 779, 781-784 (6th Cir. 1996); Ianniello v. Commissioner, 98 T.C. 165, 176-185 (1992).
United States Tax CourtEstimates of Personal Wealth, 1982: A Second Look
Agency decision · Agency decision
Life insurance equity Go~ernrnent Other Federal State and local Number Amount (19) (20) (21) 27,149 399 1,042 7,020 12,035 6,653 639.2 44~7 179.1 277.0 129.3 9A 14,283 1,775 Number Amount Number … Other Areas' ... ---- I.. ~. 37.6 7.0 34.2 7.0 7.1 2,922 664 2,023 1,019 565 30.4 6.5 28.4 5.1 5.6 14,323 9,719 2,612 10,339 1,731 2,291 19.2 16.1 2.9 14.0 1~9 3.2 2,664 3,051 256 1,705 399 786
Internal Revenue ServiceAgency decision · Agency decision
It employed 23 or 24 people in During 1997, Mr. Cutts resided in the main house and had a reserved parking space in back of the main house. Mr. … Ingalls, 399 F.2d 143, 145-146 (5th Cir. 1968), revg. 272 F. Supp. 10 (N.D. Ala. 1967).
United States Tax CourtAgency decision · Agency decision
Memo. 2014-257, at *24. … However, petitioner has substantiated only $399 of expenses for supplies in 2011. Petitioner is entitled to a deduction for supply expenses of $399. 8.
United States Tax CourtIN THE UN ITED STATES DISTRICT COURT (2024)
Agency decision · Agency decision
Dentsply Int ' l , Inc ., 399 F . 3d 181, 187 (3d Cir . 2005) (quoting 16 Case 1:22-cv-00828-TDS-JEP Document 160 Filed 01/12/24 Page 16 of 88 United States v. 2001)). … F.3d at 193-94 conditioned on See Dentsply , 399 (finding "strong economic incentive to continue" compliance with market-share agreement despite "legal which the relationship can be terminated");
Federal Trade CommissionDivision of Investment Management
Agency decision · Agency decision
3,388 2021Q1 1,457 1,760 367 693 388 177 165 568 37 24 3,393 2021Q2 1,460 1,765 369 691 389 176 166 590 37 24 3,397 2021Q3 1,458 1,761 369 682 388 176 165 595 37 24 3,388 2021Q4 1,636 1,857 434 736 … Pension Plans 2020Q4 89 81 59 *** *** 20 10 *** 9 *** *** 3 *** 1 2021Q1 83 73 55 *** *** 24 11 *** 7 *** *** 3 *** 1 2021Q2 105 57 52 24 *** 25 11 *** 8 4 *** 3 *** 1 2021Q3 101 50 50 *** *** 27 9
Securities and Exchange CommissionAgency decision · Agency decision
Most importantly, Fondag cement becomes electrically nonconductive in 24 hours compared to 7 or more days for brick. … Commissioner, 72 F.2d 399, 402 (2d Cir. 1934), revg. 23 B.T.A. 439 (1931). This inescapable cycle of exhaustion and restoration is repeated approximately every 3 years by every cell.
United States Tax CourtAgency decision · Agency decision
Thompson’s bank account on June 24, 2016. Mrs. Thompson did not make any income tax payments for tax year 2016. OPINION I. … United States, 80 F.2d 394, 399 (8th Cir. 1935). A.
United States Tax CourtCite as 29 I&N Dec. 145 (BIA 2025)
Agency decision · Agency decision
Garland, 24 F.4th 395, 407 (5th Cir. 2021). … Holder, 724 F.3d 667, 674 (6th Cir. 2013) (quoting Matter of S-E-G-, 24 I&N Dec. at 587).
Executive Office for Immigration ReviewAgency decision · Agency decision
(d), respondent increased the child tax credit under sec. 24(a) by a like amount resulting in a wash as to that item … Proc. 2013-34, sec. 4.01, 2013-43 I.R.B. at 399, sets forth seven threshold conditions that must be satisfied before the Commissioner will consider a request for equitable relief under section 6015(f).
United States Tax CourtAgency decision · Agency decision
Served 05/13/24 2 [*2] respondent’s Motion for Partial Summary Judgment for 1998–2002 and 2010 in which respondent moved for summary adjudication that petitioner is (1) ineligible for relief pursuant … Proc. 2013-34, § 4.01, 2013-43 I.R.B. at 399. Section 4.02 lists circumstances in which the IRS will make a streamlined determination granting equitable relief.
United States Tax CourtAgency decision · Agency decision
- 24 that the expense be deducted over two years. … Hrg. 107-192, at 33-39 (Aug. 24, 2001).
United States Tax CourtAgency decision · Agency decision
Fletcher was the president and overall manager of - 24 [*24] TORCH, and Ms. Fletcher was the head nurse and was in charge of personnel and resident relations. … Commissioner, 399 F.2d at 606. III. Compensation Paid to Grace-Ann Strick Respondent contends that the compensation paid to Ms.
United States Tax Court
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