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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.07s
Agency 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 CourtFederal 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 CommissionAgency decision · Agency decision
INS, 548 F.2d 233 (8th Cir.), cert. denied, 434 U.S. 853 (1977); Aguilera-Enriquez v. … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Matter of Danesh, supra; Matter of Khalik, supra.
Executive Office for Immigration ReviewAgency 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 ServiceAgency 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 LaborSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Turner Enters., Inc., 474 F.2d 476, 482 (9th Cir. 1973). … Turner, 474 F.2d at 482. C.
Securities and Exchange CommissionAgency decision · Agency decision
Co., 323 U.S. 119, 123-125 (1944). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
According to the U.S. Supreme Court, "Where there has been no tax return filed, the deficiency is the amount of tax due." United States, 423 U.S. 161, 174 (1976). … Delaware Valley Citizens' Council for Clean Air, 478 U.S. 546, 563 (1986).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … -7[*7] Memo. 2011-139, aff d, 482 F. App'x 881 (5th Cir. 2012).
United States Tax CourtAgency decision · Agency decision
The CRP is a program controlled by the U.S. Department of Agriculture (USDA) on behalf of the Commodity Credit Corp., the SCS, and the U.S. Forest Service. … However, petitioners reported gross income from the sale of corn in 1988 of $423.
United States Tax CourtCite as 23 I&N Dec. 799 (BIA 2005)
Agency decision · Agency decision
Cite as 23 I&N Dec. 799 (BIA 2005) Interim Decision #3517 In re Guadalupe AVILEZ-Nava, Respondent File A75 769 895 - Los Angeles Decided August 10, 2005 U.S. … The Immigration Judge denied the respondent’s application, relying on our decision in Matter of Romalez, 23 I&N Dec. 423 (BIA 2002).
Executive Office for Immigration ReviewAgency decision · Agency decision
INS, 450 U.S. 139 (1981); Gutierrez-Centeno v. INS, 99 F.3d 1529 (9th Cir. 1996); Shooshtary v. INS, 39 F.3d 1049 (9th Cir. 1994); Palmer v. INS, 4 F.3d 482 (7th Cir. 1993); Cerrillo-Perez v. … Cook & Co., 518 F.2d 720 (10th Cir. 1975), cert. denied, 423 U.S. 1079 (1976). 6 The First Circuit found the Attorney General’s contention in support of her interpretation—that Congress expressly included
Executive Office for Immigration ReviewAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 101 T.C. 412, 423-424 (1993); Estate of Newhouse v. Commissioner, 94 T.C. 193, 217 (1990).
United States Tax CourtAgency decision · Agency decision
Memo. 1995-173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996). The certified mailing lists in this case bear U.S. Postal Service date stamps. … the certified mailing lists was not his last known address, nor has he argued that respondent failed to follow his 3 The certified mailing lists do not indicate the number of items received by the U.S
United States Tax CourtAgency decision · Agency decision
Power Comm’n, 369 U.S. 482 (1962) ............................................................... 7 8 Cel-Tech Commc’ns, Inc. v. Los Angeles Cellular Tel. … Power Comm’n, 369 U.S. 482, 485 (1962) (“Immunity from the antitrust laws 4 is not lightly implied.”).
Federal Trade CommissionAgency decision · Agency decision
Imrex Co., Inc., 741 F.2d 482, 486 (1984). … Alabama, 474 U.S. 82 (1985); United States v. Wheeler, 435 U.S. 313 (1978); Bartkus v. Illinois, 359 U.S. 121 (1959).
Executive Office for Immigration ReviewCite as 25 I&N Dec. 644 (BIA 2011)
Agency decision · Agency decision
Brown & Williamson Tobacco Corp., 529 U.S. 120, 132-33 (2000). … Holder, 555 U.S. 511, 523 (2009); INS v. Orlando Ventura, 537 U.S. 12, 16-17 (2002). F.
Executive Office for Immigration ReviewAgency decision · Agency decision
Rptr, 482 (1979). … Landon, 342 U.S. 524 (1952); Bilokumsky v. Tax 263 U.S. 149 (1923); Chavez Rays v. INS, 519 F.2d 397 (7 Cir. 19'15).
Executive Office for Immigration ReviewAgency decision · Agency decision
The CRP is a program controlled by the U.S. Department of Agriculture (USDA) on behalf of the Commodity Credit Corp., the SCS, and the U.S. Forest Service. … However, petitioners reported gross income from the sale of corn in 1988 of $423.
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 Court
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