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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 open period for herring fishing on that date was 3 hours. While Mr. … Weld-Air Brad Zweifel Co.

    United States Tax Court
  • Bulletin No. 2021–26

    Agency decision · Agency decision

    acts in reliance on the “automatic” postponement periods for the taxpayer’s time-sensitive tax acts. … the time-sensitive tax acts to be postponed during the mandatory 60-day postponement period.

    Internal Revenue Service
  • How to Make Effective Disclosures

    Agency decision · Agency decision

    In May 2000, following a public comment period and a public workshop held to discuss the applicability of FTC rules and guides to online activities, FTC staff issued Dot Com Disclosures. … After three public comment periods and a public workshop, this revised staff guidance document was issued in March 2013.2 This document provides FTC staff guidance concerning the making of clear and conspicuous

    Federal Trade Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    The proposed rule change was published for comment in the Federal Register on March 20, 2026.3 On May 1, 2026, pursuant to Section 19(b)(2) of the Act,4 the Commission designated a longer period within … The Commission has received no comment letters on the proposed rule change. 4 15 U.S.C. 78s(b)(2). 5 See Securities Exchange Act Release No. 105339, 91 FR 24625 (May 6, 2026).

    Securities and Exchange Commission
  • Part III - Administrative, Procedural, and Miscellaneous

    Agency decision · Agency decision

    submit comments). … All commenters are strongly encouraged to 15 submit comments electronically.

    Internal Revenue Service
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    NOTICE AND COMMENT PERIOD 7. … an email to rule-comments@sec.gov.

    Securities and Exchange Commission
  • United States Tax Court

    Agency decision · Agency decision

    Sullivan did landscaping and general design work, and kept the site clean. The Sullivans operated heavy equipment while working on the Minnesota residence. … Before closing, the Sullivans performed certain acts of due diligence on the Lincolnville lot.

    United States Tax Court
  • MOTION FOR SUMMARY RELIEF DENIED: December 22, 2016

    Agency decision · Agency decision

    General Heating & Air Conditioning, Inc. v. General Services Administration, CBCA 1242, 09-2 BCA ¶ 34,256, at 169,264 (quoting AFR & Associates, Inc. v. … If a contract with the Government contains a term limiting a contractor’s right to bring claims to a period less than the six-year period for which the CDA provides, or (as in this case) to notify the

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner; -25 T.C. 106, In general, "int erest * s * * -, dividends rents , salariese, wages; premiums, annuit ies, comyensations remunerations, emoluments, and ot her fixed or determinable annual or-periodical … Korean Air Lines, supra at 1142-1143 .

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    The proposed rule change was published for comment in the Federal Register on March 26, 2026.3 The Commission received no comments regarding the proposed rule change. … On May 5, 2026, pursuant to Section 19(b)(2) of the Act,4 the Commission designated a longer period within which to approve the proposed rule change, disapprove the proposed rule change, or institute proceedings

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In general the projection method - 21 [*21] extrapolates income for a taxable period from records of income produced by the activity over some shorter or different period. … See Tax Reform Act of 1986, Pub. L. No. 99-514, secs. 201, 203, 100 Stat. at 2121, 2143.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In general the projection method - 21 [*21] extrapolates income for a taxable period from records of income produced by the activity over some shorter or different period. … See Tax Reform Act of 1986, Pub. L. No. 99-514, secs. 201, 203, 100 Stat. at 2121, 2143.

    United States Tax Court
  • Bulletin No. 1998–45

    Agency decision · Agency decision

    November 9, 1998 ACTION: Interim rules with request for comments. SUMMARY: This document contains interim rules governing the Newborns’ and Mothers’ Health Protection Act of 1996 (NMHPA). … Comment Date. Written comments on these interim rules are invited and must be received by the Departments on or before January 25, 1999.

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Act. … Public comment period ends pdf/i1040gi.pdf) 12/29/2020.

    Internal Revenue Service
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Notice invited public comment on 1 Exchange Act Rel. No. 102730 (Mar. 25, 2025). … Thirty days from the end of the final period for comments on the Proposed Plan will lapse on May 27, 2025.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Air Conditioning Co., 318 F.2d 410, 414 (9th Cir. 1963). … United Air Lines, Inc., 931 F.2d 558, 563 (9th Cir. 1991) (fraudulent failure to disclose requires a plaintiff unaware of the concealed fact who would not have acted had he known of the fact); 37 C.J.S

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Air Conditioning Co., 318 F.2d 410, 414 (9th Cir. 1963). … United Air Lines, Inc., 931 F.2d 558, 563 (9th Cir. 1991) (fraudulent failure to disclose requires a plaintiff unaware of the concealed fact who would not have acted had he known of the fact); 37 C.J.S

    United States Tax Court
  • Bulletin No. 2026–25

    Agency decision · Agency decision

    Alternatively, a commenter requested an extended period of time after the publication date during which foreign governments could continue relying on the existing rules for outstanding debt instruments … Alternatively, commenters requested an extended period after the publication date during which foreign governments may continue relying on the existing rules with respect to existing interests, and not

    Internal Revenue Service
  • In the Matter of ST. MARK’S EPISCOPAL CHURCH

    Agency decision · Agency decision

    Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), 42 U.S.C. §§ 5121–5207 (2018), St. Mark’s Episcopal Church (St. … The incident period for Hurricane Irma’s disaster declaration was September 4 through October 18, 2017. St.

    Civilian Board of Contract Appeals
  • Conforming Version (To Conform to Release Published in the Federal Register)

    Agency decision · Agency decision

    to file Form D information as part of a periodic or current report.204 Both commenters suggested that we defer consideration of such an exemption. … PAPERWORK REDUCTION ACT ANALYSIS 202 Most of the provisions we adopt today will be effective on September 15, 2008 when the transition period begins.

    Securities and Exchange Commission

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