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2.13s
Agency decision · Agency decision
See also Warbelow’s Air Ventures, Inc. v. Commissioner, 118 T.C. 579, 582 (2002), aff’d, 80 F. App’x 16 (9th Cir. 2003). … A corporation acts only through its officers and cannot escape responsibility for their acts in that capacity. DiLeo v. Commissioner, 96 T.C. at 875; Benavides & Co., P.C. v. Commissioner, at *35.
United States Tax CourtAgency decision · Agency decision
See also Warbelow’s Air Ventures, Inc. v. Commissioner, 118 T.C. 579, 582 (2002), aff’d, 80 F. App’x 16 (9th Cir. 2003). … A corporation acts only through its officers and cannot escape responsibility for their acts in that capacity. DiLeo v. Commissioner, 96 T.C. at 875; Benavides & Co., P.C. v. Commissioner, at *35.
United States Tax CourtAgency decision · Agency decision
Act 721 (West); see also La. Rev. Stat. Ann. sec. 27:361(A) and (B) (West 2011). … -28[*28] Reasonable means include (but are not limited to) the identification of services performed over a period and the approximate number of hours spent performing such services during such period
United States Tax CourtAgency decision · Agency decision
Order, Exchange Act Rel. … NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT 71.
Securities and Exchange CommissionAgency decision · Agency decision
The public comments are discussed in the Summary of Comments section of this preamble. … Act (5 U.S.C. chapter 6).
Internal Revenue ServiceFuture Developments . . . . . . . . . . . . . . . . . . . . . . . 1
Agency decision · Agency decision
Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. … Stafford Disaster Relief and Emergency Assistance Act. Incident period.
Internal Revenue ServiceAgency decision · Agency decision
Order, Securities Act Rel. … NOTICE AND COMMENT PERIOD 106.
Securities and Exchange CommissionAgency decision · Agency decision
year in which the remedial amendment period begins. 2. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to
Internal Revenue ServiceAgency decision · Agency decision
The Notice also advised that all persons desiring to comment on the Proposed Plan could submit their comments, in writing, within 30 days of the Notice. … The Commission received no comments on the Proposed Plan during the comment period.
Securities and Exchange CommissionConformed to Federal Register version
Agency decision · Agency decision
1940 (the “Act”). … We request comment on the proposed transition period: 40. Would the proposed transition period provide registered funds enough time to comply with the proposed amendments?
Securities and Exchange CommissionAgency decision · Agency decision
Affairs, Moscow Videocomputer, Ordering Customer 12/18/90 ManH. 1 499,988 Lloyds Bank, London England Air Foyle Ltd., Luton Airport 12/24/90 ManH. 1 683,468 Bank of Fgn. Econ. … Petitioners also claim that, with respect to any underpayment, there was reasonable cause and each acted in good faith.
United States Tax CourtAgency decision · Agency decision
Air Filter Co. v. Commissioner, 81 T.C. 709, 719 (1983)). We previously have applied the doctrine of substantial compliance to regulations and other IRS guidance, including revenue procedures. … It is an act by the government that either intentionally or recklessly misleads the claimant.” Mich. Express, Inc. v. United States, 374 F.3d 424, 427 (6th Cir. 2004).
United States Tax CourtCite as 25 I&N Dec. 193 (BIA 2010)
Agency decision · Agency decision
The “reasonable period” language was initially adopted based on public comment regarding prior proposed interim regulations that would have required an alien relying on “extraordinary circumstances” to … Further, a more general explanation, not focused on aliens possessing a valid status, is provided regarding a “reasonable period” following changed or extraordinary circumstances: Certain commenters appeared
Executive Office for Immigration ReviewAgency decision · Agency decision
Bross should have included the prior period taxable gifts of the appreciated intangibles in tax year 2004 on their 2006 gift tax returns. … Bross Revocable Trust, from organization through the periods at issue. Mr.
United States Tax CourtAgency decision · Agency decision
period ends. … ACTION: Solicitation for comments.
Internal Revenue ServiceAgency decision · Agency decision
A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.
Internal Revenue ServiceIn the Matter of DAVID C. TURNBULL
Agency decision · Agency decision
Government employees who use commercial air carriers for domestic and international travel on official business must use coach-class airline accommodations.” 14 FAM 567.2. … Here, claimant acted prudently and consistent with the FAM in purchasing the upgraded seats. Decision The claim is granted.
Civilian Board of Contract AppealsAgency decision · Agency decision
Such a short time period does not give counsel or the witness adequate time to prepare for the IH and permits no allowance for witnesses’ scheduling conflicts. … Ultra Clean Holding, Inc., 2007 WL 205067, at *3 (N.D. Cal.
Federal Trade CommissionSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
We further requested comment as to whether the rule should refer explicitly to such a two-year period. However, we received no comment in response to either request. … It is therefore not subject to the provisions of the Administrative Procedure Act requiring notice, opportunity for public comment, and publication. 9/ The Regulatory Flexibility Act 10/ therefore does
Securities and Exchange CommissionAgency decision · Agency decision
Exchange Act of 1934, and Sections 203(e) and 203(f) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order, Securities Act Rel. … NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT 79.
Securities and Exchange Commission
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