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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Commis- sioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). This case was submitted fully stipulated under Rule 122. … Williams Co., 429 U.S. at 579-581; Noble v.
United States Tax CourtAgency decision · Agency decision
Boyle, 469 U.S. 241, 250-251 (1985); Estate of - 7 Young v. Commissioner, 110 T.C. 297, 317 (1998); American Properties, Inc. v. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); sec. 1.6664-4(b), Income Tax Regs.
United States Tax CourtFederal Register / Vol. 71, No. 38 / Monday, February 27, 2006 / Notices
Agency decision · Agency decision
Grant PUD filed the settlement agreement on behalf of themselves and NOAA Fisheries; U.S. … McDermott can be reached at (202) 564–1603; by e-mail at mcdermott.elizabeth@epa.gov, or by regular mail at U.S.
Federal Energy Regulatory CommissionAgency decision · Agency decision
Heininger, 320 U.S. 467 (1943). Commissioner v. Section 274(d) provides guidance with respect to certain deductions. … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662 (1987); - 9 Pritchett v.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … United States, 435 U.S. 561 (1978); Cooper v. Commissioner, 877 F.3d 1086, 1091 (9th Cir. 2017). The U.S.
United States Tax CourtCite as 23 I&N Dec. 291 (BIA 2002)
Agency decision · Agency decision
U.S. … Rambo, 521 U.S. 121, 137 (1997) (quoting Herman & MacLean v. Huddleston, 459 U.S. 375, 390 (1983)); see also Addington v. Texas, supra, at 423.
Executive Office for Immigration ReviewAgency decision · Agency decision
Gas Pipe Line Corp., 423 U.S. 326, 331 (1976). Nor are we considering a situation where relevant evidence may still need to be developed by the agency. R at 333.
United States Tax CourtAgency decision · Agency decision
On April 5, 2012, the U.S. … On April 5, 2012, the U.S.
Federal Trade CommissionAgency decision · Agency decision
3 2 5 0 2 2 4 0.4% -0.6% 1 1 2 1 1 2 7 0.6% -1.1% 1 1 2 0 1 1 TABLE X FISCAL YEAR 2010 1 INDUSTRY GROUP OF ACQUIRING PERSON 3 DIGIT NAICS CODE 11 332 333 334 335 336 339 422 423 … Product Manufacturing 46 4.1% Electrical Equipment, Applicance, and Component Manufacturing Transportation Equipment Manufacturing 10 337 334 335 336 424 425 441 443 444 447 448 451 452 453 482
Federal Trade CommissionAgency decision · Agency decision
3 2 5 0 2 2 4 0.4% -0.6% 1 1 2 1 1 2 7 0.6% -1.1% 1 1 2 0 1 1 TABLE X FISCAL YEAR 2010 1 INDUSTRY GROUP OF ACQUIRING PERSON 3 DIGIT NAICS CODE 11 332 333 334 335 336 339 422 423 … Product Manufacturing 46 4.1% Electrical Equipment, Applicance, and Component Manufacturing Transportation Equipment Manufacturing 10 337 334 335 336 424 425 441 443 444 447 448 451 452 453 482
Federal Trade CommissionAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978). … Helvering, 293 U.S. at 470. 4.
United States Tax CourtAgency decision · Agency decision
Tower, 327 U.S. 280 (1946). … Culbertson, 337 U.S. 733 (1949); Commissioner v. Tower, 327 U.S. 280 (1946).
United States Tax CourtAgency decision · Agency decision
But the Commissioner did not rely on section 482 to reclassify the rent. Section 482 caselaw is not relevant here. -9[*9] II. … Nat’l Grocery Co., 304 U.S. 282, 295 (1938); Williams v. Commissioner (In re Williams Estate), 256 F.2d 217, 219 (9th Cir. 1958), aff’g T.C. Memo. 1956-239.
United States Tax CourtAgency decision · Agency decision
Section 482 concerns the allocation of income, deductions, credits and allowances among related parties. … the income attributable to that U.S. permanent establishment under the applicable U.S. income tax treaty.
Internal Revenue Service
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