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922 results
1.87s
Agency decision · Agency decision
80,254 195 60,410 980 356,532 1,296 77,938 65 under 75.................................................................................................................. 125 25,728 103 21,884 399 … 80,254 195 60,410 980 356,532 1,296 77,938 65 under 75.................................................................................................................. 125 25,728 103 21,884 399
Internal Revenue ServiceDivision of Investment Management
Agency decision · Agency decision
2,449 2013Q3 1,496 826 530 175 242 461 137 66 37 24 2,480 2013Q4 1,594 863 524 195 245 469 138 68 35 24 2,571 2014Q1 1,593 862 527 195 245 470 141 69 35 24 2,574 2014Q2 1,593 866 525 196 245 494 143 … 336 202 190 62 46 *** 18 15 *** 1,286 2014Q1 683 342 211 188 57 46 *** 17 15 *** 1,305 2014Q2 696 342 227 195 57 46 *** 17 14 *** 1,324 2014Q3 710 340 218 197 57 46 *** 17 15 *** 1,338 2014Q4 710 399
Securities and Exchange CommissionIRS Whistleblower Program (2015)
Agency decision · Agency decision
347 44 140 14 162 24 3814 352 12083 2282 Grand Total 69 388 362 1987 3357 11413 224 391 154 186 4166 14365 11 In previous annual reports, the IRS reported only the number of claims received that were … Approval for Preliminary Award Recommendation Letter Whistleblower Office - Rejection/Denial Letter Pending Average Days 419 395 544 80 Longest Days 1912 492 2344 779 Shortest Days 3 3 1 3 17 215 7 97 399
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Estate of Wallace v. … Commissioner, 399 F.2d at 606; Estate of Wallace v. Commissioner, 95 T.C. at 553-554.
United States Tax CourtAgency decision · Agency decision
cash, 5/19/2019) 40 Hotel (5/19/2019 to 5/24/2019) 525 Meals (reduced by 50%, 5/19/2019 to 5/24/2019) 182 Tips for Hotel Chambermaid (cash, 5/19/2019 to 5/24/2019) 8 Toiletries/Incidentals/Office … Supplies (5/19/2019 to 5/24/2019) 185 Wall Street Journal and NY Times (cash, 5/19/2019 to 5/24/2019) 41 12 2.
United States Tax CourtAgency decision · Agency decision
Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7; Estate of Wallace v. Commissioner, 95 T.C. 525, 553 (1990), affd. 965 F.2d 1038 (11th Cir. 1992). … - 24 percent and no return, respectively. Although a rate of return on equity of 21 percent could satisfy an independent investor, no return would not.
United States Tax CourtCite as 24 I&N Dec. 795 (BIA 2009)
Agency decision · Agency decision
Matter of Cerna, 20 I&N Dec. 399, 403 (BIA 1991) (noting that “we are not favorably disposed to the practice of waiting until the conclusion of the administrative appeal process to file a motion that seeks … Matter of Cardenas Abreu, 24 I&N Dec. 795, 823 (BIA 2009). 806 Cite as 24 I&N Dec. 795 (BIA 2009) Interim Decision #3641 II.
Executive Office for Immigration ReviewDivision of Investment Management
Agency decision · Agency decision
Sec-Registered Investment Companies Broker-Dealers 2018Q4 1,518 1,333 1,231 1,045 850 843 555 399 204 205 122 169 118 108 2019Q1 1,550 1,376 1,250 1,068 894 876 604 412 216 209 130 171 126 107 2019Q2 … Entities Sec-Registered Investment Companies Banking/Thrift Inst. 2018Q4 480 404 414 399 323 343 196 82 75 77 48 39 52 32 2019Q1 508 442 428 417 347 353 198 89 79 77 57 42 54 33 2019Q2 520 449 437 428
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
D Central Clearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 24 26 27 28 IX Section 3 Liquidity Fund Specific Information A Liquidity . . . . . . . . . . . … 336 202 190 62 46 *** 18 15 *** 1,286 2014Q1 683 342 211 188 57 46 *** 17 15 *** 1,305 2014Q2 696 342 227 195 57 46 *** 17 14 *** 1,324 2014Q3 710 340 218 197 57 46 *** 17 15 *** 1,338 2014Q4 710 399
Securities and Exchange CommissionAgency decision · Agency decision
cash, 5/19/2019) 40 Hotel (5/19/2019 to 5/24/2019) 525 Meals (reduced by 50%, 5/19/2019 to 5/24/2019) 182 Tips for Hotel Chambermaid (cash, 5/19/2019 to 5/24/2019) 8 Toiletries/Incidentals/Office … Supplies (5/19/2019 to 5/24/2019) 185 Wall Street Journal and NY Times (cash, 5/19/2019 to 5/24/2019) 41 12 2.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases. require new trials.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Broker-Dealers 2018Q2 1,533 1,238 1,164 1,049 869 842 544 365 189 193 170 129 129 114 2018Q3 1,534 1,250 1,178 1,048 868 851 544 373 187 195 172 131 127 121 2018Q4 1,518 1,333 1,231 1,045 850 843 555 399 … Entities Sec-Registered Investment Companies Banking/Thrift Inst. 2018Q2 517 443 443 415 342 352 197 83 77 81 53 49 61 36 2018Q3 526 442 447 417 348 357 195 91 79 84 53 50 59 38 2018Q4 480 404 414 399
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Entities Sec-Registered Investment Companies Broker-Dealers 2018Q3 1,534 1,250 1,178 1,048 868 851 544 373 195 187 172 131 127 121 2018Q4 1,518 1,333 1,231 1,045 850 843 555 399 205 204 169 122 118 108 … 9 *** *** 26 *** *** 2,687 2020Q1 1,008 512 438 47 18 932 302 158 147 220 159 45 23 148 68 47 17 *** *** 215 45 24 14 *** *** 27 *** *** 2,721 2020Q2 994 505 433 45 18 944 312 164 151 227 165 45 24
Securities and Exchange CommissionAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases. require new trials.
United States Tax CourtP rivate Foundations and Charitable Trusts, 1994
Agency decision · Agency decision
(20) (21) (22) (23) (24) Total.......................................................... … Operating trusts 2,881 zM 399, 230 69 *34 59 _6 2,637 '37 692 990 359 514 45- 120,32B .54 Z095 845 1,047 359 531 '48- 420ABI *63 6,396 34.083 25,361 177,120 177,058- 106 845 1,047 359 531 _4V
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 259 F.2d 379, 382 (5th Cir. 1958), aff’g 27 T.C. 399 (1956)), aff’g 62 T.C. 223 (1974). … However, in the case of a taxpayer on the cash receipts and disbursements method of accounting who constructively received an item of income under a claim of right and 24 [*24] included such item of income
United States Tax CourtSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Adkins, 310 U.S. 381, 399 (1940); see also Alpine Sec. Corp. v. Nat’l Sec. Clearing Corp., No. 2:23-CV-00782-JNP-JCB, 2025 WL 901847, at *8 (D. … Shelton, No. 24-2101, 2025 WL 3687777, at *3 n.3 (2d Cir. Dec. 19, 2025).
Securities and Exchange CommissionAgency decision · Agency decision
887 33.9 278 10.6 Massachusetts 2,389 1,369 57.3 491 20.6 Florida 2,102 307 14.6 528 25.1 Ohio 1,759 208 11.8 1,008 57.3 New Jersey 1,523 160 10.5 625 41.0 Virginia 1,440 399 … Carolina 0 d d 3 105 10 122 0 0 South Dakota 5 0 0 d d 0 0 0 0 Tennessee 17 0 0 d d 20 189 d d Texas 16 d d 8 278 26 887 3 505 Utah 0 0 0 d d 5 275 0 0 Vermont d 0 0 d d 5 33 0 0 Virginia d 0 0 5 484 14 399
Internal Revenue ServiceAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases. require new trials.
United States Tax CourtAgency decision · Agency decision
Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. … Memo. 1996-399; Zenkel v. Commissioner, T.C. Memo. 1996-398. Counsel for petitioners seek to raise a new issue long after the trials in these cases. require new trials.
United States Tax Court
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