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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

    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

    Petitioner carried $80,000 in cash of Ben's marijuana smuggling profits to Bel Air, California, to "invest" in an enterprise controlled by Sam Gilbert. … Petitioner used Barnett joint checking only for personal purposes throughout the 3-year period.

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Commission received six comments on the Proposed Plan during the comment period. … On February 18, 2022, after review and consideration of the comments received, the Commission 1 2 Exchange Act Rel. No. 93508 (Nov. 2, 2021). 17 C.F.R. § 201.1103.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency 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 2 comments on the Proposed Plan during the comment period.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency 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 Commission
  • UNITED STATES OF AMERICA

    Agency 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. On July 12, 2022, the Division of 1 2 Exchange Act Rel. No. 94948 (May 19, 2022). 17 C.F.R. § 201.1103.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency 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. 1 2 Exchange Act Rel. No. 99465 (Feb. 5, 2024). 17 C.F.R. § 201.1103.

    Securities and Exchange Commission
  • SEC.gov

    Agency decision · Agency decision

    Persistent cookies can stay on your computer for longer periods of time unless a user deletes them. … Comments made in response to a Request for Comments are public information and are posted on the site in the rulemaking section.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Commission received no comments on the Proposed Plan during the comment period. … No. 94759 (April 19, 2022). 17 C.F.R. § 201.1103. 3 See Exchange Act Rel.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Commission found that the Respondent violated 17(a)(2) of the Securities Act, Section 13(a) of the Securities Exchange Act (the “Exchange Act”) and Rules 12b-20 and 13a-1 thereunder, and Section 13 … (b)(2)(A) of the Exchange Act. 1 Securities Act Rel.

    Securities and Exchange Commission
  • Federal Register / Vol. 72, No. 160 / Monday, August 20, 2007 / Notices (2006)

    Agency decision · Agency decision

    Filed Pursuant to: Federal Power Act 16 U.S.C. 791 (a)–825(r). h. Applicant Contact: James K. … FERC conferences are accessible under section 508 of the Rehabilitation Act of 1973.

    Federal Energy Regulatory Commission
  • EFFECTIVE AUGUST 1, 2021, THIS LETTER IS

    Agency decision · Agency decision

    makes periodic repurchase offers under Rule 23c-3 under the Investment Company Act ("Interval Fund") shall become effective on the date on which it is filed with the Commission, provided that certain … Please contact the undersigned at (212) 728-8215, with any questions or comments regarding this letter. Sincerely, Rose F.

    Securities and Exchange Commission
  • Is Gig Work Replacing Traditional Employment? Evidence from

    Agency decision · Agency decision

    The researchers were granted access to tax administrative data as IRS employees through agreements under the Intergovernmental Personnel Act. … Using the corresponding EIN, we then identify all 1099-MISCs in our cleaned file coming from these platforms and classify them as OPE income.

    Internal Revenue Service
  • United States Tax Court

    Agency decision · Agency decision

    “[A] corporation can act only through its officers and . . . it does not escape responsibility for the acts of its officers performed in that capacity. … “[A] corporation can act only through its officers and . . . it does not escape responsibility for the acts of its officers performed in that capacity.

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    This Proposed Plan was published on August 30, 2024 without providing electronic access to the Commission’s Internet comment form. See Exchange Act Rel. No. 100886 (Aug. 30, 2024). … Exchange Act Rel.

    Securities and Exchange Commission
  • United States Tax Court

    Agency decision · Agency decision

    Petitioners live in a 100-year-old house on the Home Place, which is heated with propane and does not have air conditioning. … A taxpayer acts in good faith when he or she acts upon honest belief and with intent to perform all lawful obligations. See Rutter v. Commissioner, T.C. Memo. 2017-174, at *45.

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Commission received no comments on the Proposed Plan during the comment period. 1 2 Exchange Act Rel. No. 103346 (June 30, 2025). 17 C.F.R. § 201.1103. … Countryman Secretary See Exchange Act Rel. No. 103441 (July 11, 2025) See Exchange Act Rel.

    Securities and Exchange Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    The comment period for the proposal to rescind Rule 611 was open until August 17, 2026. See Securities Exchange Release No. 105655 (June 11, 2026), 91 FR 36656 (June 17, 2026) (“Rule 611 Proposal”). … This commenter submitted a subsequent comment letter to “supplement the record” by attaching the comment letter it submitted on the Rule 611 Proposal.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Commission received no comments on the Proposed Plan during the comment period. … Countryman Secretary 2 Exchange Act Rel.

    Securities and Exchange Commission

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