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

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  • UNITED STATES TAX COUR T

    Agency decision · Agency decision

    Respondent's counsel said he had no comments . … Delaware Valley Citizens' Council for Clean-Air , 478 U .S . 546, 562 (1986) .

    United States Tax Court
  • UNITED STATES TAX COUR T

    Agency decision · Agency decision

    Respondent's counsel said he had no comments . … Delaware Valley Citizens' Council for Clean-Air , 478 U .S . 546, 562 (1986) .

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT 70. … Comments submitted by e-mail or via the Commission’s website should include “Administrative Proceeding File No. 3-20150 in the subject line. Comments received will be publicly available.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    . § 201.1104, provides in relevant part, “[t]he order approving or disapproving the plan should be entered within 30 days after the end of the final period allowed for comments on the proposed plan unless … Thirty (30) days from the end of the final period for comments on the Plan will lapse on 1 Exchange Act Rel. No. 94107 (Jan. 31, 2022). April 1, 2022.

    Securities and Exchange Commission
  • Bulletin No. 2025–40

    Agency decision · Agency decision

    Commenters also requested clarifica‑ tion regarding the taxable year in which the 5-taxable-year period for a qualified distribution under section 402A(d)(2)(B) begins if an amount that is transferred … Other commenters requested an extension of the administrative transi‑ tion period provided under Notice 202362.

    Internal Revenue Service
  • Bulletin No. 1998–46

    Agency decision · Agency decision

    This comment is not adopted in the final regulations. Section 1034 was repealed by the Taxpayer Relief Act of 1997. … Because Appeals intends to expand the availability of mediation as required by the Act, Appeals welcomes comments on the process.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    foreign trade shows: Security (general, overnight, and special); exhibit construction (including design assistance, furniture assembly, and exhibition assembly and mounting); exhibit maintenance and cleaning … On February 2, 2001, respondent filed his application for a letter of request authorizing a foreign deposition under the United Kingdom Evidence (Proceedings in Other Jurisdictions) Act 1975 to preserve

    United States Tax Court
  • Federal Register / Vol. 72, No. 199 / Tuesday, October 16, 2007 / Notices

    Agency decision · Agency decision

    Thompson, Acting Director, Office of Sustainable Fisheries, National Marine Fisheries Service. [FR Doc. … Statutory Authority: Statutory provisions of sections 1(c), 4 and 7 of the Natural Gas Act (NGA) (15 U.S.C. 717–717w).

    Federal Energy Regulatory Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    (“ARCP Securities”) during the period between February 28, 2013 and October 29, 2014 (the “Class Period”). … NOTICE AND COMMENT PERIOD 17.

    Securities and Exchange Commission
  • Bulletin No. 2021–39

    Agency decision · Agency decision

    With respect to leave provided to employees during the period For purposes of determining qualified leave wages under the Families First Act, employers must also disregard section 7005(a). … ADDRESSES: Commenters are strongly encouraged to submit public comments Bulletin No. 2021–39 electronically.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    It applied to sales of goods and services or lease rentals by any business operating on the Tribe's reservation; these include a gas station, a gift shop, a restaurant, a tourist village, and an air boat … Proc. 2014-35, 2014-26 I.R.B. 1110 (applicable in tax years for which the period of limitations under sec. 6511 had not expired); and the Tribal General Welfare Exclusion Act of 2014, Pub. L.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    It applied to sales of goods and services or lease rentals by any business operating on the Tribe's reservation; these include a gas station, a gift shop, a restaurant, a tourist village, and an air boat … Proc. 2014-35, 2014-26 I.R.B. 1110 (applicable in tax years for which the period of limitations under sec. 6511 had not expired); and the Tribal General Welfare Exclusion Act of 2014, Pub. L.

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    Act of 1934, Sections 203(e) and 203(k) of the Investment Advisers Act of 1940, and Sections 9(b) and 9(f) of the Investment Company Act of 1940, Making Findings, and Imposing Remedial Sanctions and a … The class actions recovery periods were longer than, but completely subsume, the recovery periods in this action.

    Securities and Exchange Commission
  • Bulletin No. 1997–48

    Agency decision · Agency decision

    1004 of the Act. … In light of the enactment of the Taxpayer Relief Act of 1997 (the Act) on August 5, 1997, other commentators have argued that the proposed timing amendments are no longer necessary to stop the abuses created

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Consolidated's customer core policy established a period of time during which any of its customers who decided to provide it with customer cores was required to deliver such cores (delivery period). … Revenue Act of 1939 (1939 Act), ch. 247, sec. 219, 53 Stat. 877.

    United States Tax Court
  • Bulletin No. 2023–31

    Agency decision · Agency decision

    Public Comment period closed on 01/19/2023. Approved by OMB through 12/31/2023. … Comments received by the Treasury Department and the IRS The Treasury Department and the IRS provided a 90-day comment period for the proposed regulations.

    Internal Revenue Service
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    During the exposure period, all Users may submit responses to the exposure message. … Comments may be submitted by any of the following methods: Electronic Comments: • Use the Commission’s internet comment form (https://www.sec.gov/rules/sro.shtml); or • Send an email to rule-comments

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    He accounted for the sellout period, i.e., the time necessary to obtain approvals, improve the sites, and sell the individual lots. He forecasted revenues from the sales over the sellout period. … residents and a keeper of exceptional natural resources such as clean air, forest lands, wetlands, pristine watersheds, and habitat for animals and vegetation.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    He accounted for the sellout period, i.e., the time necessary to obtain approvals, improve the sites, and sell the individual lots. He forecasted revenues from the sales over the sellout period. … residents and a keeper of exceptional natural resources such as clean air, forest lands, wetlands, pristine watersheds, and habitat for animals and vegetation.

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    If so, for which requirements should a grace period be made available and how long should such a grace period be? … Should a shorter or longer time period be applied? If so, what is an appropriate time period and why?

    Securities and Exchange Commission

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