Documents

UNITED STATES TAX COURT

Agency decision · Agency decision

There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.

UNITED STATES TAX COURT

Agency decision · Agency decision

There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.

Conformed to Federal Register version

Agency decision · Agency decision

Four commenters stated that the comment period was inadequate and/or recommended extending the comment period. … To the extent one commenter appeared to suggest that the minimum dissemination period should be the same as the IPO “48 hour” rule of Exchange Act Rule 15c2-8,519 we do not believe a 48-hour period would

UNITED STATES TAX COURT

Agency decision · Agency decision

through 2012 that petitioners contested in the petition were (1) respondent's disallowance of claimed Schedule C mortgage interest expenses and claimed Schedule C "Other Expenses" for "Groceries and Cleaning … During that period, he, inter alia, received and reviewed various documents that Ms.

Bulletin No. 2024–31

Agency decision · Agency decision

Executive Order (E.O.) 12866 provides that generally a comment period should be no less than 60 days, and courts have uniformly upheld comment periods of even shorter comment periods. … 60-day comment period.

THIS OPINION WAS INITIALLY ISSUED UNDER PROTECTIVE ORDER AND

Agency decision · Agency decision

The contracts state that vacant lots are to be “maintained at all times in a manner that result in properties that are clean, safe and sanitary.” … Since Purdy’s claim under the Contract Disputes Act, 41 U.S.C. §§ 7101–7109 (2018), alleged no facts supporting a theory of breach by “abdication of authority,” as we’ve noted before, that theory is a

Matria Healthcare, Inc.: No Action, Interpretive and/or Exemptive Letter of February 10, 2005

Agency decision · Agency decision

periods for Holdings Common Stock pursuant to Rule 144(d) under the Securities Act. … Air, Inc. (Available July 1, 1982); The Limited Stores, Inc. (available May 12, 1982); and Anheuser Busch, Incorporated (available April 16, 1979).

IRB 1999-5

Agency decision · Agency decision

(B) Retention Period. … is acting. 8.

UNITED STATES TAX COURT

Agency decision · Agency decision

Stuart, 489 U.S. 353, 365-366 (1989); Air France v. Saks, 470 U.S. 392, 396 (1985); Factor v. Laubenheimer, 290 U.S. 276, 293 (1933); Estate of Silver v. … See Air France, 470 U.S. at 396; Factor, 290 U.S. - 17 at 294-295; Estate of Silver v. Commissioner, 120 T.C. at 434; Rust v. Commissioner, 85 T.C. 284, 288-289 (1985).

Federal Register / Vol. 71, No. 117 / Monday, June 19, 2006 / Proposed Rules

Agency decision · Agency decision

35226 Federal Register / Vol. 71, No. 117 / Monday, June 19, 2006 / Proposed Rules Airspace, Incorporation by reference, Navigation (air). Issued June 9, 2006. … Regulatory Flexibility Act Statement 14.

United States Tax Court

Agency decision · Agency decision

DEPS advised that “site activities would be subject to the full guidelines, responsibilities and parameters” specified in the Clean Water Act and “the appropriate [USACE] Construction Permitting Process … Royalty is a very clean way to go.” Mr.

UNITED STATES TAX COURT

Agency decision · Agency decision

These issues, because they dealt with USFS roads, point and nonpoint pollution, the Clean Water Act, and water quality as affected by runoff, were then and remain today extremely divisive high profile … Before 1952 the airplane was a common means of access, but all air travel was banned in that year. Following the air ban, Mr.

U.S. Department of Labor

Agency decision · Agency decision

Airlines, Inc., ARB No. 2020-0067, ALJ No. 2012-AIR-00017, slip op. at 2 (ARB Feb. 4, 2021) (citation omitted). … Respondent demoted Complainant from Fire Captain to firefighter/paramedic step one, placed Complainant on a 90-day probationary period, restricted Complainant from participation in promotional exams for

Updates to questions and answers about the new (2026)

Agency decision · Agency decision

For most employees, the work period is the employee’s “regularly scheduled administrative workweek,” which is a fixed and recurring period of 168 hours—seven consecutive 24-hour periods. … Certain categories of federal employees have special FLSA work periods.

Rules of Practice Governing Disapproval Proceedings for SRO Proposed Rule

Agency decision · Agency decision

(c) Conduct of hearings. (1) Initial comment period in writing. … (ii) At the end of the initial comment period, the NMS plan participants will be given an opportunity to respond to any comments received.

United States Tax Court

Agency decision · Agency decision

Sheperd added a handwritten comment, e.g., “Additional paperwork was not filed at the courthouse.” … In 2010 Congress enacted the Health Care and Education Reconciliation Act of 2010 (Act), Pub. L.

Conformed to Federal Register version

Agency decision · Agency decision

The comment period closed on Apr. 1, 2022. We have considered all comments received since Dec. 15, 2021, and do not believe an extension of the comment period was necessary. … period for issuers,71 largely due to issuers’ use of Rule 10b5-1 plans in connection with share repurchase plans under Exchange Act Rule 10b18.72 One of these commenters stated that Rule 10b5-1 plans

Conformed to Federal Register version

Agency decision · Agency decision

If not, what grace period do commenters think would be appropriate? Would one month be sufficient in this context? … -day maximum time for Commission action after filing to approve or disapprove the filing), and a 90-day period). 583 Securities Exchange Act Release No. 95851 (Sept. 21, 2022) (Order Disapproving the

GrossTax Gap EstimatesandProjections

Agency decision · Agency decision

(Estimated effects of the compliance provisions of the 1982, 1983, 1984 and 1986 tax acts were superimposed on this baseline.) … Furthermore, in using the AIRS data, we were not able to account for the following considerations: (1) in some cases,IRS appealsofficers settle for less than the full liabilities to avoid the hazards and

Instructions for Form

Agency decision · Agency decision

Preferred dividends attributable to periods totaling less than 367 days are subject to the 46-day holding period rule in item 1. 3. … If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we would be happy to hear from you.