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Briefs, oral arguments, agency decisions and the Federal Register.

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The audit encompassed the 3-year period from 1986 through 1988. … Raclaw, acting on behalf of petitioners. The initial appointment and many subsequent appointments were canceled by Mr. Raclaw.

    United States Tax Court
  • FEDERAL TRADE COMMISSION

    Agency decision · Agency decision

    MCDAVID: You could also significantly cut 10 back perhaps on the time period covered for Emails 11 without cutting back on the time period for other 12 textual sorts of documents. 13 For example … fact the merger process handbook that the ABA 2 wrote with the assistance of the agency describes this 3 no requirement to refresh as a modification that is 4 routinely granted but it is is an act

    Federal Trade Commission
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these final regulations has been reviewed and, pending receipt and evaluation of public comments, approved … These proposed regulations reflect changes to the law made by the Energy Policy Act of 1992, the Taxpayer Relief Act of 1997, and the Transportation Equity Act for the 21st Century.

    Internal Revenue Service
  • Bulletin No. 1997–25

    Agency decision · Agency decision

    A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

    Internal Revenue Service
  • Chapter 5 - Modifications and Exceptions to Continuous Residence and Physical Presence

    Agency decision · Agency decision

    – Act of June 30, 1950, 64 Stat. 316. … See uscis.gov/AIR for a list of recognized organizations. [^ 6] See INA 316(b)(2) . See 8 CFR 316.5(d)(1)(ii) . [^ 7] See INA 319(c) .

    US Citizenship and Immigration Services
  • Western Farmers Electric Cooperative: No

    Agency decision · Agency decision

    In addition, WFEC serves Altus Air Force Base ("Altus"), a United State Air Force base, on a cooperative basis. 1 Altus also is a member of WFEC; since March 2000, Altus has been a non-voting member of … Revenues in excess of current period costs in any year are designated in WFEC's statements of revenues and expenses and patronage capital as net margin. C.

    Securities and Exchange Commission
  • Bulletin No. 2000–12

    Agency decision · Agency decision

    S is a noncommercial broadcast station that airs a program funded by a local music store. … (c) Acts for which a period may be disregarded—(1) Acts performed by taxpayers.

    Internal Revenue Service
  • United States Tax Court

    Agency decision · Agency decision

    See Taxpayer First Act, Pub. L. No. 116-25, § 1001, 133 Stat. 981, 983 (2019). Served 08/22/24 2 [*2] issue). 3 Petitioners argue that IRS Appeals abused its discretion in denying Ralph W. … SO Covey also confirmed that an assessment was properly made for the tax period identified on the CDP notice.

    United States Tax Court
  • THIS OPINION WAS INITIALLY ISSUED UNDER PROTECTIVE ORDER AND

    Agency decision · Agency decision

    the appeal is essentially one for monetary relief for which Framaco, in its underlying claim before the agency, provided neither a sum certain nor the certification required by the Contract Disputes Act … Once a dispute is before the Board, the parties start with a “clean slate.” Wilner v. United States, 24 F.3d 1397, 1402 (Fed. Cir. 1994) (en banc); CompuCraft, Inc. v.

    Civilian Board of Contract Appeals
  • UNITED STATES RULE l if -ÇC~'; J(/ / I

    Agency decision · Agency decision

    ACT X(l/I ~40 SEION UNITED STATES RULE l if -ÇC~'; J(/ / I . I t SECURITIES AND EXCHANGE =MMJSSION PULIC .... ~ WASHINGTON. … System development syste To facilta~.w-iodel, a new software is being develope by Andersen Consulting aecording to HonE-kong Clean~'~Jequirements.

    Securities and Exchange Commission
  • T .C . Memo . 2009-13 3

    Agency decision · Agency decision

    Exhibit 6-P is a computer spreadsheet showing ,various expenses for A 12-month period . … Consequently, we conclude on the recor d Ih 14Sec . 195(b)(1) was amended by the American Jobs Creatio n Act of 2004, Pub .

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    Perres, Exchange Act Release No. 79858, 2017 WL 280080, at *4 (Jan. 23, 2017) (holding that violations that persisted “over a two-year period [are] recurrent—not isolated—misconduct”). 39 See, e.g., Navellier … SEC, 45 F.3d 1515, 1519 (11th Cir. 1995); Air Prods. & Chems., Inc. v. FERC, 650 F.2d 687, 709–10 (5th Cir. 1981). 53 2001).

    Securities and Exchange Commission
  • U.S. Income Tax Return for Homeowners Associations

    Agency decision · Agency decision

    See the Instructions for Form 3115 and Pub. 538, Accounting Periods and Methods, for more information and exceptions. … Replacement costs for common buildings, heating, air conditioning, elevators, etc. Don’t include expenditures for property that is not association property.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    For a three-year period around 1998-2001, Mr. … That attachment claimed that such service consisted of opening and closing the pool, weekly cleanings, repairs, fence work, and concrete work.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    Both packages included cleaning and packaging of birds shot. … Schwarz and affiliated entities during the period up to 2017.

    United States Tax Court
  • SEC.gov

    Agency decision · Agency decision

    Exchange Act Release No. 58775, 73 FR at 61699. … See Exchange Act Release No. 60388, 74 FR at 38277-78. The thirty-five calendar day close out period expires once the deemed to own security has actually been delivered.

    Securities and Exchange Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    of the Offers does not exceed 40% of the average daily trading volume of Common Shares on a worldwide basis for the same period; 2 iii. … Based upon the foregoing, and subject to the assumptions and qualifications herein contained, we are of the opinion that, as of the date hereof: Buenos Aires Caracas Guadalajara Juarez Lima Mexico City

    Securities and Exchange Commission
  • U.S. Department of Labor

    Agency decision · Agency decision

    “Equitable tolling focuses on the [employeecomplainant’s] excusable ignorance of the employer’s discriminatory act. … Pegasus Aircraft Mgmt., LLC., ARB No. 2021-0032, ALJ No. 2019- AIR-00001, slip op. at 3 (ARB Sept. 7, 2021) (Order Accepting Complainant’s Appeal and Setting Briefing Schedule). 22 Smith v.

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Underwood, supra at 565 (construing similar language in the Equal Access to Justice Act). … Delta Air Lines, Inc., 600 F.2d 699, 702 (7th Cir. 1979), affd. on other grounds 450 U.S. 346, 355 (1981) (“The plain language of * * * [Fed. R. Civ.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Underwood, supra at 565 (construing similar language in the Equal Access to Justice Act). … Delta Air Lines, Inc., 600 F.2d 699, 702 (7th Cir. 1979), affd. on other grounds 450 U.S. 346, 355 (1981) (“The plain language of * * * [Fed. R. Civ.

    United States Tax Court

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