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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

    Sunnen, 333 U.S. 591, 604 (1948). … Commissioner, 531 U.S. 206 (2001).

    United States Tax Court
  • Tax-ExemptPrivateActivityBonds,1988-1995

    Agency decision · Agency decision

    U.S. Possessions Other Than Puerto Rico.— The Virgin Islands, Guam, and the Northern Mariana Islands comprise this category in Tables 5 and 6. … ................. -36 Maine....................................................................................................................... -77 238 -** 130 207 --** --- 317 331 508 696 151 423

    Internal Revenue Service
  • Policy Statement Regarding the Scope of Unfair Methods of Competition

    Agency decision · Agency decision

    Trade Comm’n, 482 F.2d 672, 673 (D.C. … Trial Lawyers Ass’n, 493 U.S. 411, 423-24 (1990); NCAA v. Board of Regents, 468 U.S. 85, 113-15 (1984); United States v.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Rept. 99-313, at 482-484, 490-491 (1986), 1986-3 C.B. (Vol. 3) 1, 482-484, 490-491. … Rept. 99-313, at 477-482 (1986), 1986-3 C.B. (Vol. 3) 1, 477-482.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Rept. 99-313, at 482-484, 490-491 (1986), 1986-3 C.B. (Vol. 3) 1, 482-484, 490-491. … Rept. 99-313, at 477-482 (1986), 1986-3 C.B. (Vol. 3) 1, 477-482.

    United States Tax Court
  • USCA11 Case: 24-10147

    Agency decision · Agency decision

    Burr, 551 U.S. 47, 69 (2007)). … (quoting Safeco, 551 U.S. at 69).

    Federal Trade Commission
  • MOTION TO DISMISS FOR LACK OF JURISDICTION DENIED: March 10, 2015

    Agency decision · Agency decision

    United States, 516 U.S. 417, 423 (1996 ); Garrett v. United States, 78 Fed. Cl. 668 (2007). It is black letter law that we have no jurisdiction over implied-in-law contracts. City of El Centro v.

    Civilian Board of Contract Appeals
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    The Foreign Currency Funds also wil comply with the Commission's advertising rules (e.g., rule 482 under the Securities Act of 1933) in the same manner as conventional "money market funds" denominated … On1y securities issued or guaranteed by the U.S.

    Securities and Exchange Commission
  • Division of Investment Management

    Agency decision · Agency decision

    Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 77 T.C. 1014 (1981), affd. 723 F.2d 58 (10th Cir. 1983), turns on an allocation of income under sec. 482. … For there to be a sec. 482 allocation, however, there must be two or more recognizable entities.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Rept. 99-313, at 482-484, 490-491 (1986), 1986-3 C.B. (Vol. 3) 1, 482-484, 490-491. … Rept. 99-313, at 477-482 (1986), 1986-3 C.B. (Vol. 3) 1, 477-482.

    United States Tax Court
  • Conformed to Federal Register version

    Agency decision · Agency decision

    The institutional ownership of U.S. public equities was approximately 67% as of 2010. See Marshall E. Blume and Donald B. … The requirements for dating the prospectus apply equally to dating the SAI for purposes of Rule 423 under the Securities Act [17 CFR 230.423].

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Birmingham, 332 U.S. 126 (1947), and United States v. … Silk, 331 U.S. at 716-717; Breaux & Daigle, Inc. v. United States, supra at 53.

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    Analytics Office Registered Fund Statistics Form N-PORT and Form N-CEN Data, period ending March 2025 This is a report of the Staff of the Division of Investment Management’s Analytics Office of the U.S … 3,423 837 7 268 4,534 1,255 2,210 4 5 3,474 13 823 *** *** 837 26,863 Mar 2025 11,789 177 31 8 12,005 238 4,988 35 1 5,262 3,303 830 7 261 4,400 1,232 2,188 4 6 3,431 12 812 *** *** 824 25,922 See U.S

    Securities and Exchange Commission
  • Division of Investment Management

    Agency decision · Agency decision

    Analytics Office Registered Fund Statistics Form N-PORT and Form N-CEN Data, period ending December 2025 This is a report of the Staff of the Division of Investment Management’s Analytics Office of the U.S … 3,745 872 9 295 4,922 2,187 1,865 4 6 4,061 13 843 *** *** 857 29,133 Dec 2025 13,746 192 53 7 13,997 265 5,278 47 2 5,592 3,737 875 10 296 4,917 1,572 2,521 4 6 4,103 13 842 *** *** 856 29,465 See U.S

    Securities and Exchange Commission
  • UNITED STATES DISTRICT COURT

    Agency decision · Agency decision

    Brown & Williams Tobacco Corporation, _ U.S. _, 120 S. Ct. 1291 (2000) 17 Foremost-McKesson, Inc~ v. Provident Securities Co., 423 U.S. 232 (1976) 4,21 GAP Corp. v. … Provident Securities Co., 423 U.S. 232, 243 (1976).

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Earl, 281 U.S. 111, 114-115 (1930). … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Earl, 281 U.S. 111, 114-115 (1930). … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

    United States Tax Court
  • Bulletin No. 2021–14

    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 Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Sunnen, 333 U.S. 591, 604 (1948). … Commissioner, 531 U.S. 206 (2001).

    United States Tax Court

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