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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Given the fact that the Thompsons did not retain DeCastro until November 1986, respondent’s failure to act on the Thompsons’ 1982 return before the expiration of the 3-year period of limitations could … Accordingly, the period of limitations for that year expired in May 1986.

    United States Tax Court
  • Bulletin No. 2022–42

    Agency decision · Agency decision

    , 2020, known as the Bipartisan American Miners Act of 2019 (Miners Act), and extends to the extended plan amendment deadline the period during which an amendment to reflect provisions of the SECURE Act … 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 Service
  • Bulletin No. 2024–42

    Agency decision · Agency decision

    Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq.) … (RFA) imposes certain requirements with respect to Federal rules that are subject to the notice and comment requirements of section 553(b) of the Administrative Procedure Act (5 U.S.C. 551 et seq.) and

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The joint concurring opinion would provide jurisdiction here only if the 2013 letter acted on a new, different, or supplemental claim. See id. p. 29. … Congress intended to provide a whistleblower claimant with the opportunity to invoke our jurisdiction after the Commissioner acts on the claim.

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    of 2002 (“SOX”) and section 19(b) 2 of the Securities Exchange Act of 1934 (the “Exchange Act”), a proposed amendment to PCAOB Rule 2107, Withdrawal from Registration (the “Amendment”). 3 The Amendment … period closed on the Amendment on December 12, 2024.

    Securities and Exchange Commission
  • Bulletin No. 2022–17

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … Impact on Small Entities When an agency issues a proposed rulemaking, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (the “Act”) requires the agency to “prepare and make available for public comment

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period between December 1994 and May 1995, extensive motions were filed by respondent seeking to compel discovery as well as seeking to enforce stipulation under Rule 91(f). … Petitioner hired several independent contractors (the laborers) to clean and repair the rental units.

    United States Tax Court
  • Securities and Exchange Commission

    Agency decision · Agency decision

    Comments or questions about agency practice or the federal securities laws are also forwarded to OIEA. … Coordination and Consultation with Banking Agencies Basics: Under Section 241 of Subtitle D of Title II of the Gramm-Leach-Bliley Act, the SEC “shall consult and coordinate comments with the appropriate

    Securities and Exchange Commission
  • Private Activity Tax-Exempt Bonds, 1986

    Agency decision · Agency decision

    THE TAX REFORM ACT OF 1986 The Tax Reform Act of 1986 included a number of provisions that restrict both the supply of and the demand Figure D. … Transportation by air ........................................

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

    Agency decision · Agency decision

    Please allow sufficient time for mailed comments to be received before the close of the comment period. … Requirements for special enrollment periods under PHS Act section 2701 (redesignated as section 2704 by the Affordable Care Act). 3.

    Internal Revenue Service
  • mstockstill on PROD1PC66 with NOTICES

    Agency decision · Agency decision

    Filed Pursuant to: Federal Power Act, 16 U.S.C. 791a–825r. h. Applicant Contact: Albert P. … The Districts also propose changes, where necessary, to dates or time periods specified in various license articles such that the dates or time periods for taking action would be tied to an order amending

    Federal Energy Regulatory Commission

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