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Briefs, oral arguments, agency decisions and the Federal Register.
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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. … 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.
Internal Revenue ServiceAgency decision · Agency decision
No. 99-426, at 423-426, 1986-3 C.B. (Vol. 2) 1, 423-426 (footnotes omitted). We have added emphasis to the particular portions of the report referred to by petitioner. … Bank, 405 U.S. at 403-404. The next part of the First Security Bank opinion, 405 U.S. at 404-407, focused specifically on section 482 of the Internal Revenue Code of 1954.
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
Sec. 1 482-1(b), Income Tax Regs. … In re Gould's Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
- 97 Section 482 permits respondent to make adjustments to petitioners' Federal tax returns: SEC. 482. ALLOCATION OF INCOME AND DEDUCTIONS AMONG TAXPAYERS. … In re Gould’s Estate, 156 N.Y. 423, 51 N.E. 287, 288 (1898).
United States Tax CourtAgency decision · Agency decision
Commissioner, 875 F.2d 420, 423-424 (4th Cir. 1989), § 90 T.C. 206 (1988). … Id. at 423; see also Commissioner v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 875 F.2d 420, 423-424 (4th Cir. 1989), § 90 T.C. 206 (1988). … Id. at 423; see also Commissioner v.
United States Tax CourtAgency decision · Agency decision
Ass’n of U.S., Inc. v. State Farm Mut. Auto. Ins. Co., 463 U.S. 29, 43 (1983). … No. 99-426, at 423–24 (1985), reprinted in 1986-3 C.B. (Vol. 2) 1, 423–24; see also Coca-Cola, 155 T.C.
United States Tax CourtU.S. Securities and Exchange Commission
Agency decision · Agency decision
Non-U.S. Individuals Non-Profts State/Muni. Govt. Entities State/Muni. Govt. Pension Plans U.S. … Non-U.S. Individuals Non-Profts State/Muni. Govt. Entities State/Muni. Govt. Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Robucci under the authority of sec. 482, and (2) if the corporations are respected for tax purposes and respondent's application of sec. 482 is deemed arbitrary and capricious, respondent may allocate … Commissioner, 319 U.S. at 439. c.
United States Tax CourtAgency decision · Agency decision
Robucci under the authority of sec. 482, and (2) if the corporations are respected for tax purposes and respondent's application of sec. 482 is deemed arbitrary and capricious, respondent may allocate … Commissioner, 319 U.S. at 439. c.
United States Tax CourtAgency decision · Agency decision
Robucci under the authority of sec. 482, and (2) if the corporations are respected for tax purposes and respondent's application of sec. 482 is deemed arbitrary and capricious, respondent may allocate … Commissioner, 319 U.S. at 439. c.
United States Tax CourtCite as 23 I&N Dec. 423 (BIA 2002)
Agency decision · Agency decision
Cite as 23 I&N Dec. 423 (BIA 2002) Interim Decision #3475 In re Hilario ROMALEZ-Alcaide, Respondent File A74 108 648 - San Diego Decided May 29, 2002 U.S. … Riddell, 383 U.S. 569, 571 (1966))).
Executive Office for Immigration ReviewAgency decision · Agency decision
Tandon, 111 F.3d 482, 489 (6th Cir. 1997). (D) Exception. … United States, 513 F.2d 656 (2d Cir.), cert. denied, 423 U.S. 826 (1975) .........................132 DeNiro, v.
Internal Revenue ServiceAgency decision · Agency decision
United States, 507 U.S. 546, 565 - 15 (1993); Hertz Corp. v. United States, 364 U.S. 122, 126 (1960); Ellis Banking Corp. v. … Commissioner, 503 U.S. 79 (1992).
United States Tax Court
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