Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
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Agency decision · Agency decision
--Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return. … Four score and three years ago, the U.S.
United States Tax CourtAgency decision · Agency decision
--Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return. … Four score and three years ago, the U.S.
United States Tax CourtAgency decision · Agency decision
--Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return. … Four score and three years ago, the U.S.
United States Tax CourtAgency decision · Agency decision
--Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return. … Four score and three years ago, the U.S.
United States Tax CourtAgency decision · Agency decision
- 10 attributable to combat-related injuries. 423(d)(1).8 See 42 U.S.C. sec. … See, e.g., 42 U.S.C. sec. 423(c); 20 C.F.R. secs. 404.101-404.146 (2003).
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Non-U.S. Individuals State/Muni. Govt. Entities Non-Profits U.S. Individuals State/Muni. Govt. … Non-U.S. Individuals State/Muni. Govt. Entities Non-Profits U.S. Individuals State/Muni. Govt.
Securities and Exchange CommissionAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Unknown Non-U.S. … Unknown Non-U.S.
Securities and Exchange CommissionAgency decision · Agency decision
--Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return. … Four score and three years ago, the U.S.
United States Tax CourtAgency decision · Agency decision
--Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return. … Four score and three years ago, the U.S.
United States Tax CourtAgency decision · Agency decision
U.S. Possessions other than Puerto Rico.............. … U.S. Possessions other than Puerto Rico.............
Internal Revenue ServiceCite as 26 I&N Dec. 423 (BIA 2014)
Agency decision · Agency decision
Cite as 26 I&N Dec. 423 (BIA 2014) Interim Decision #3816 Matter of Fidencio PINA-GALINDO, Respondent Decided September 23, 2014 U.S. … Thus, 425 Cite as 26 I&N Dec. 423 (BIA 2014) Interim Decision #3816 we conclude that the singular “offense” in the operative phrase includes the multiple “offenses” in section 212(a)(2)(B).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 503 U.S. 79, 87 (1992); United States v. Wehrli, 400 F.2d 686, 689 (10th Cir. 1968). … Commissioner, 47 T.C. 471, 482 (1967). Nor is there evidence to support a finding that replacement of a portion of the roof decking would appreciably prolong the life of the property.
United States Tax CourtNo-Action Letter: Department of Labor (October 26, 2011)
Agency decision · Agency decision
Incoming Letters U.S. Department of Labor, Employee Benefits Security Administration Final Rule: Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans , U.S. … Department of Labor, Employee Benefits Security Administration (75 FR 64910) Final Rule: Requirements for Fee Disclosure to Plan Fiduciaries and Participants � Applicability Dates , U.S.
Securities and Exchange CommissionAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtAgency decision · Agency decision
Memo. 1991-423.] - 19 In Resser I, we held that Mr. … United States, 435 U.S. 561 (1978); Knetsch v. United States, 364 U.S. 361 (1960); Yosha v. Commissioner, supra; Rice's Toyota World, Inc. v.
United States Tax CourtAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax CourtAgency decision · Agency decision
LTD engaged in four types of currency (U.S. dollar-peso) transactions described as follows: i. LTD arranged sales of U.S. dollars to a client in exchange for Mexican pesos. … Section 482 Allocations In their motion, petitioners ask the Court to reconsider the section 482 allocations as to four types of income.
United States Tax Court
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