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Briefs, oral arguments, agency decisions and the Federal Register.
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0.85s
Agency decision · Agency decision
A taxpayer will not be treated as being temporarily away from home during any period of employment exceeding one year. Sec. 162(a). … However, records were received without objection that reflect air travel and hotel bills incurred during 2014 for trips to DC, and there is no reason to believe that petitioner traveled to DC other than
United States Tax CourtAgency decision · Agency decision
They claim instead that this choice is one Congress explicitly left to the states in the McCarran-Ferguson Act (Act). The Act provides: 15 U.S.C. § 1012. … period.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
specified period. … period.
Internal Revenue ServiceAgency decision · Agency decision
B&W made no Kelso did not try to collect that amount for an extended period of time because its personnel believed B&W was “working off” B&W’s charges for legal services by constructing the roof on the … Petitioners have not shown that they acted with reasonable cause and in good faith with respect to these issues.
United States Tax CourtConformed to Federal Register version and consolidated with correction 34-97990A
Agency decision · Agency decision
The proposed retention periods also conform to existing retention periods for brokerdealers and investment advisers. … If records should be preserved for different periods of time, which records should have different time periods and what should those periods of time be? 90.
Securities and Exchange CommissionAgency decision · Agency decision
REQUEST FOR COMMENTS The Treasury Department and the IRS invite comments on the guidance in this notice and any other aspect of § 102 or 103 of the SECURE Act. … To qualify, projects must be technically and economically feasible and use an appropriate clean coal technology.
Internal Revenue ServiceAgency decision · Agency decision
Petitioners also advertised in The Air Charter Guide, a trade publication. Setting the Charter Price Mr. … See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3001, 112 stat. 726. -18reasonable, there must be a good faith objective of making a profit. Allen v.
United States Tax CourtAgency decision · Agency decision
The equipment shelters had air conditioning, temperature alarm , systems, fire/smoke alarm systems, and intruder alarm systems. C. … The asset category takes priority over the 'Sec. 167(m) was deleted from the Code by the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11812(a) (1), 104 Stat. 1388-534.
United States Tax CourtAgency decision · Agency decision
Refco, Inc., 198 F.3d 37 (2d Cir. 1999) ...................................................17 In re Air Cargo Shipping Servs. … See In re Air Cargo Shipping Servs.
Securities and Exchange CommissionAgency decision · Agency decision
But Kurdziel's Firefly took off in 2002 after it got an "air worthiness certificate" from the Federal Aviation Administration (FAA). … Kurdziel argues that he doesn't owe penalties for any of the years at issue because his losses are "real" and he acted with reasonable cause and in good faith by reporting his Firefly activities on his
United States Tax CourtTHIS OPINION WAS INITIALLY ISSUED UNDER PROTECTIVE ORDER
Agency decision · Agency decision
with Exhibit 37 at 51 (WRPS’s response). 13 This method of checking a box that corresponded to a BMA rate and generalized degree and experience requirements but then further writing requirements in the comments … As a work planner, was responsible for planning how the projects to clean up the tank farm would proceed and was “instrumental” in ensuring work would actually be performed.
Civilian Board of Contract AppealsSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Ingersoll-Rand Ingersoll-Rand, along with its consolidated subsidiaries, is a diversified, global company that provides products, services and solutions to enhance the quality and comfort of air in homes … upon are, among other things: The Companies Act contains numerous separate enactments implemented over a 50-year period and is due to be consolidated into a single piece oflegislation, the Companies
Securities and Exchange CommissionThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
However, any other comments concerning the changes made by § 1308 of the Act will be considered in developing regulatory guidance. … REQUEST FOR COMMENTS The Service and Treasury invite comments from the public on issues that should be addressed in proposed regulations implementing § 1308 of the Act.
Internal Revenue ServiceAgency decision · Agency decision
B&W made no Kelso did not try to collect that amount for an extended period of time because its personnel believed B&W was “working off” B&W’s charges for legal services by constructing the roof on the … Petitioners have not shown that they acted with reasonable cause and in good faith with respect to these issues.
United States Tax CourtAgency decision · Agency decision
to regulate commerce, air carriers and foreign air carriers subject to part A of subtitle VII of Title 49, and persons, partnerships, or corporations insofar as they are subject to the Packers and Stockyards … submitted during the public comment period in response to the preliminary regulatory analysis, and a summary of the assessment by the Commission of such issues. (3)(A) In order to avoid duplication or
Federal Trade CommissionSECURITIES 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 CommissionAgency decision · Agency decision
For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.
United States Tax CourtAgency decision · Agency decision
But Kurdziel's Firefly took off in 2002 after it got an "air worthiness certificate" from the Federal Aviation Administration (FAA). … Kurdziel argues that he doesn't owe penalties for any of the years at issue because his losses are "real" and he acted with reasonable cause and in good faith by reporting his Firefly activities on his
United States Tax CourtAgency decision · Agency decision
(CCH) 1669, 1674 n.17 (2011); see also Safe Air For Everyone v. EPA, 488 F.3d 1088, 1091 (9th Cir. 2007); Carpenter Family -16- [*16] Invs., LLC v. … See Safe Air For Everyone, 488 F.3d at 1091; Salahuddin v. Commissioner, slip op. at 16; Rosenbloom v. Commissioner, 101 T.C.M. (CCH) at 1674 n.17.
United States Tax CourtAgency decision · Agency decision
Boeing Co., ARB No. 2024-0035, ALJ No. 2023-AIR-00023, slip op. at 4 (ARB Mar. 13, 2025) (citation omitted). 25 26 Id. (citation omitted). 27 Id. (citation omitted). 28 Id. … The 180-day period to file began on May 28, 2024, and approximately 118 days elapsed before Complainant timely filed the SOX claim in the wrong forum on September 23, 2024.
Department of Labor
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