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Briefs, oral arguments, agency decisions and the Federal Register.
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0.32s
Agency decision · Agency decision
when A claim of the U.S. … Moore, 423 U.S. 77 (1975). - 27 and additions to tax.6 And Sloan’s estate became insolvent when David of distributed all the estate’s assets to himself.
United States Tax CourtAgency decision · Agency decision
when A claim of the U.S. … Moore, 423 U.S. 77 (1975). - 27 and additions to tax.6 And Sloan’s estate became insolvent when David of distributed all the estate’s assets to himself.
United States Tax CourtDomestic Private Foundations and Charitable Trusts,
Agency decision · Agency decision
These organizations, which are organized abroad but receive certain degrees of support from U.S. sources, usually account for less than 1 percent of Forms 990-PF filed. … The indexed beginning-of-year fair market value of assets amount is adjusted, based on the 1996 chain-type price index for Gross Domestic Product as reported by the U.S.
Internal Revenue ServiceAgency decision · Agency decision
Boyle, 469 U.S. 241 (1985); see also Estate of Young v. Commissioner, 110 T.C. 297, 317 (1998). … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtIN THE UNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Colgate-Palmolive Co., 380 U.S. 374 (1965) United States v. W.T. Grant Co., 345 U.S. 629 (1953) 3. … Kurtzman, 411 U.S. 192, 200 (1973)).
Federal Trade CommissionDomestic Private Foundations and Charitable Trusts,
Agency decision · Agency decision
NOTES: Amounts have been adjusted for inflation based on the 1996 chain-type price index for Gross Domestic Product, as published by the U.S. … Net investment income totaling $482 million was reported for 2000. Like foundations, most charitable trusts are required to pay an excise tax on their net investment incomes.
Internal Revenue ServiceAgency decision · Agency decision
Court of Federal Claims, or the appropriate U.S. District Court. Sec. 6228(a). - 13 [*13] B. … Commissioner, 95 T.C. 477, 482 (1990); 1983 W. Reserve Oil & Gas Co. v. Commissioner, 95 T.C. 51, 62 (1990), aff'd without published opinion, 995 F.2d 235 (9th Cir. 1983).
United States Tax CourtAgency decision · Agency decision
Court of Federal Claims, or the appropriate U.S. District Court. Sec. 6228(a). - 13 [*13] B. … Commissioner, 95 T.C. 477, 482 (1990); 1983 W. Reserve Oil & Gas Co. v. Commissioner, 95 T.C. 51, 62 (1990), aff'd without published opinion, 995 F.2d 235 (9th Cir. 1983).
United States Tax CourtAgency decision · Agency decision
On his 2000 Form, 1040, U.S. … Under section 421(a), a taxpayer is allowed to defer regular tax on - 7 income resulting from a stock option meeting the requirements of section 422 or 423 until the taxpayer sells the shares of stock
United States Tax CourtAgency decision · Agency decision
Dec. 482 (BIA 1961). The respondent, however, was not unaware that he possessed United States citizenship. … Bellei, 401 U.S. 815 (1971).
Executive Office for Immigration ReviewSEQ 0001 JOB IRS24-001-006 PAGE-0003 COVER
Agency decision · Agency decision
U.S. … U.S.
Internal Revenue ServiceAgency decision · Agency decision
Id., at 482. … U.S. v. Home Concrete & Supply, LLC, -- U.S. --,132 S.Ct. 1836, 184142, 182 L.Ed.2d 746 (2012); TRW Inc. v. Andrews, 534 U.S. 19, 31 (2001).
Internal Revenue ServiceAgency decision · Agency decision
Memo. 1996-423. 6 B. Whether Respondent's Position Was Substantially Justified 1. … However, the U.S. Court of Appeals for the Ninth Circuit, to which this case is appealable, has held that the appropriate base year for calculating cost of living increases is 1986. Huffman v.
United States Tax CourtAgency decision · Agency decision
U.S. Dist. Ct. for S. Dist. of Iowa, 482 U.S. 522, 544 n.29 (1987) (Aerospatiale). 53 Wultz v. Bank of China Ltd., 942 F. Supp. 2d 452, 460 (S.D.N.Y. 2013) (citing Strauss v. … Aerospatiale, 482 U.S. at 544 n.28; see, e.g. Linde v. Arab Bank, PLC, 463 F.
Department of LaborAgency decision · Agency decision
Commissioner, 58 T.C. 423 (1972), a_ff'd, 489 F.2d 197 (2d Cir. 1973); see Estate of Weiskopf v. Commissioner, 64 T.C. 78 (1975); Kraus v. … E at 482. In fact one partner invested in the loans without any expectation or receipt of tax benefits.
United States Tax CourtAgency decision · Agency decision
Dentists, 476 U.S. 447, 463 (1986); Fashion Originators’ Guild of Am. v. FTC, 312 U.S. 457, 468 (1941); FTC v. Superior Ct. Trial Lawyers Ass’n, 493 U.S. 411, 423-24 (1990). 307 See, e.g., Ind. … Trial Lawyers Ass’n, 493 U.S. 411, 423-24 (1990). 737 See, e.g., Ind. Fed’n of Dentists, 476 U.S. at 464. See also United States v. Microsoft Corp., 253 F.3d 35, 62-64, 74 (D.C.
Federal Trade CommissionAgency decision · Agency decision
U.S. Department of Labor Administrative Review Board 200 Constitution Ave. … Standards, U.S. Dep’t of Lab. v. Local 12, Am.
Department of LaborAgency decision · Agency decision
See Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and its instructions for further details. … Amounts paid or accrued that are subject to U.S. federal income taxation as income that is effectively connected to a U.S. trade or business if the taxpayer receives a withholding certificate with respect
Internal Revenue ServiceFederal Trade Commission (2017)
Agency decision · Agency decision
The U.S. … BBA Aviation PLC, Landmark U.S. Corp LLC and LM U.S. Member LLC, 27 the Division challenged the proposed acquisition of Landmark U.S. Corp LLC and LM U.S.
Federal Trade Commission
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