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Briefs, oral arguments, agency decisions and the Federal Register.
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1.52s
Agency decision · Agency decision
Memo. 1995-399, affd. without published opinion 103 F.3d 129 (6th Cir. 1996). … Hillman’s total business miles claimed by an additional 2 days per week of 24 commuting miles per day (or 2,492 miles per year), the result is that Dr.
United States Tax CourtAgency decision · Agency decision
On August 24, 2001, Alpha Telcom filed for bankruptcy under chapter 11 of the Bankruptcy Code in the U.S. Bankruptcy Court for the Southern District of Florida. … Cocke, 399 F.2d 433, 445 (5th Cir. 1968). Therefore, when a taxpayer never actually owns the property in question, the taxpayer is not allowed to claim deductions for depreciation.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
20 4,756 May 2025 2,770 1,124 243 255 167 143 146 26 25 20 4,918 Jun 2025 2,866 1,176 238 261 168 143 129 28 24 21 5,054 Jul 2025 2,862 1,121 239 263 180 139 127 72 24 20 5,048 Aug 2025 2,917 1,144 … 256 262 193 143 135 77 24 21 5,173 Sep 2025 2,980 1,174 255 268 185 144 132 91 24 21 5,274 Oct 2025 3,012 1,195 265 267 189 143 131 94 24 22 5,340 Nov 2025 3,019 1,210 274 269 198 149 137 78 23 22
Securities and Exchange CommissionAgency decision · Agency decision
41 d d Minnesota 425 2,166 90 281 0 0 47 355 Mississippi 162 310 22 99 10 25 11 46 Missouri 287 899 105 246 8 14 32 192 Montana 47 75 d d 0 0 0 0 Nebraska 290 399 … 44 d d 11 17 Texas 996 8,630 246 3,243 d d 40 570 Utah 98 975 25 275 d d 7 399 Vermont 88 169 16 7 4 2 6 15 Virginia 146 1,599 34 404 d d 11 112 Washington 174
Internal Revenue ServiceAgency decision · Agency decision
4.5% 1 2 0.8% 1.5% 2.3% 500M - 1000M 7 165 8.4% 3 8 1.8% 4.8% 6.7% 1 1 0.6% 0.6% 1.2% 1000M – 10B 7 592 30.0% 33 30 5.6% 5.1% 10.6% 9 13 1.5% 2.2% 3.7% Over 10B 7 399 … OF N.Y., ET AL., NO. 24-1936 (FED. CIR.)
Federal Trade CommissionCite as 25 I&N Dec. 397 (BIA 2011)
Agency decision · Agency decision
See Matter of Reza, 25 I&N Dec. 296, 298, 300 (BIA 2010). 399 Cite as 25 I&N Dec. 397 (BIA 2011) Interim Decision #3703 of section 237(a)(2)(A)(iii) of the Act); see also Matter of Koljenovic, 25 I … See Matter of Rodarte, 23 I&N Dec. at 908; see also Matter of Lemus, 24 I&N Dec. 373, 377 (BIA 2007).
Executive Office for Immigration ReviewAgency decision · Agency decision
Howbert , 231 U .S . 399, 415 (1913), and Doyle v . Mitchell Bros . Co . , 247 U .S . 179, 185 (1918)) . … Banks , 543 U .S . 426 (2005), was decided on Jan . 24, 2005 .
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … After he was admitted to 24 --- 24 the New York State bar, Fredericks practiced law for about one year with his father, a real estate attorney in New York City.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … After he was admitted to 24 --- 24 the New York State bar, Fredericks practiced law for about one year with his father, a real estate attorney in New York City.
United States Tax CourtAgency decision · Agency decision
Section 6653(a)--Negligence..............................24 1. The Private Offering Memoranda......................26 2. The So-Called Oil Crisis............................31 3. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398.
United States Tax CourtTax-Exempt Governmental Bonds, 1991-1995
Agency decision · Agency decision
3,368 Bond and Tax/Revenue anticipation notes....................................................................................................................... 24 154 8 113 Other bonds......... … ..................... 254 1,804 110 New Mexico....................................................................................................................... 60 230 29 373 111 284 93 3,253 399
Internal Revenue ServiceAgency decision · Agency decision
The reporting of the pre-June 24 positions reflected that choice. … Memo. 1987-399; Welsh v. United States, 2 Cl. Ct. 417, 420 (1983).
United States Tax CourtAgency decision · Agency decision
Sections 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26 and 27 * * * shall apply to this trust. … Commissioner, supra at 399-400. Here, section 8 of the trust agreement provides that the trustee “shall” distribute at least annually the net income of the trust to or for the benefit of Mrs.
United States Tax CourtAgency decision · Agency decision
The reporting of the pre-June 24 positions reflected that choice. … Memo. 1987-399; Welsh v. United States, 2 Cl. Ct. 417, 420 (1983).
United States Tax CourtAgency decision · Agency decision
The reporting of the pre-June 24 positions reflected that choice. … Memo. 1987-399; Welsh v. United States, 2 Cl. Ct. 417, 420 (1983).
United States Tax CourtAgency decision · Agency decision
of 29 Total Pages:(24 of 29) 429–30. … Chestnut 24
Federal Trade CommissionAgency decision · Agency decision
Utah, 510 U.S. 399, 424-25 (1994) (Blackmun, J., dissenting). -9reservations of the Seneca Nation of New York Indians in the State of New York." S_e_e id. sec. 8, 24 Stat. at 391. … - 24 Article 9 of the 1842 Treaty is the provision that concerns us here. When quoting this provision, see op.
United States Tax CourtDomestic Private Foundations and Charitable Trusts,
Agency decision · Agency decision
199 97 9 1,418 6,528 17,385 -10,857 276,651 11,815 1,518 10,297 *1,121 -----*4 256,652 184,125 21,861 119,156 43,108 125,838 142,131 -16,293 2,321,302 134,627 25,922 108,706 2,241 190 143 -6,726 155 399 … 25,621 *75 --*11 *4,105 --165,384 129,452 21,177 67,726 40,548 210,400 11,815 1,518 10,297 *1,121 -----*4 192,370 140,036 21,089 76,339 42,607 1,696,326 135,140 25,922 109,218 2,241 190 143 -6,726 50 399
Internal Revenue ServiceAgency decision · Agency decision
Elizabeth's Federal estate tax case was settled by the parties without trial, and an agreed decision was entered on May 24, 1984. … A partnership is created by persons “for the purpose of carrying on a trade, business, or profession”. 399 (10th Cir. 1956). United States v.
United States Tax CourtAgency decision · Agency decision
amended return 2nd amended return 3rd amended return 4/15/1990 1/30/1995 2/15/1995 7/22/1996 1990 1990 1990 1990 Tax return 1st amended return 2nd amended return 3rd amended return 4/15/1991 8/8/1994 1/24 … Commissioner, 464 U.S. 386, 399 (1984); Delvecchio v. Commissioner, T.C. Memo. 2001-130; see also Tandon v. Commissioner, T.C. Memo. 1998-66; Kalo v.
United States Tax Court
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