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  • FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 01/16/2026 OSCAR NO. 614709 -PAGE Page 1 of 61 * PUBLIC *

    Agency decision · Agency decision

    Briscoe, 619 F.2d 391, 399 (5th Cir. 1980), it can only be justified if it is narrowly tailored to further a sufficiently important government interest, Ams. for Prosperity, 594 U.S. at 609-10. … 4>:00P1>2QO:<5J1<24//104K1<=?12:31=631J1<645>6=? <12J4/268606=974<=?174004>6/;aP1>2U106:8606=9U:=6/;2:/5:/94=?

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    It is also apparent to the Court that Raymond used the - 24 accounts for transactions related to his private collection. … Memo. 1995-399, affd. 103 F.3d 129 (6th Cir. 1996).

    United States Tax Court
  • Exempt Organizations

    Agency decision · Agency decision

    Published Rulings and Court Opinions...................................... 24 D.1. Charitable Purposes .......................................................... 24 D.2. … Rul. 74-399, 1974-2 C.B. 172.

    Internal Revenue Service
  • )HGHUDO7UDGH&RPPLVVLRQ (2021)

    Agency decision · Agency decision

    The administrative trial began on August 24, 2021, and concluded on September 24, 2021. … 329 336 421 298 454 November 332 511 325 322 483 416 417 505 413 825 December 188 180 211 239 314 297 319 308 329 364 January 203 151 244 244 236 307 316 287 309 399

    Federal Trade Commission
  • Division of Investment Management

    Agency decision · Agency decision

    4,144 4,624 17,973 2020 24 16 247 24 15 154 18 11 141 55 26 13,052 13,783 9 9 286 14 2 82 7 4 35 6 21 4,620 5,095 18,878 2021 27 14 242 25 15 167 20 9 145 51 25 13,958 14,698 10 9 295 11 5 94 7 4 34 … Hedge Fund Liquidity Fund Other Private Fund Private Equity Fund Real Estate Fund Securitized Asset Fund Venture Capital Fund 2012 4,131 2,596 48 977 1,162 373 198 114 2013 4,263 2,684 51 1,005 1,227 399

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Accordingly, we sustain respondent's determination that peti- - 24 tioner and EIC must report income based on the accrual method of accounting. … Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7. Many factors are considered in determining whether compensation is reasonable, and no single factor is decisive.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Accordingly, we sustain respondent's determination that peti- - 24 tioner and EIC must report income based on the accrual method of accounting. … Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7. Many factors are considered in determining whether compensation is reasonable, and no single factor is decisive.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency 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); Haffner’s Serv. … Commissioner, This comparison helps indicate whether the - 24 business’s success is attributable to the employee’s prowess and acumen or to other economic factors.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 75 T.C. 389, 399 (1980). In so holding, we relied on Swanson v. … his assessment (whether such tax is the tax shown on the taxpayer’s return or the tax determined as a result of an examination by the Commissioner), whereas the term “unpaid tax”, as used in section - 24

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Accordingly, we sustain respondent's determination that peti- - 24 tioner and EIC must report income based on the accrual method of accounting. … Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7. Many factors are considered in determining whether compensation is reasonable, and no single factor is decisive.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Accordingly, we sustain respondent's determination that peti- - 24 tioner and EIC must report income based on the accrual method of accounting. … Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7. Many factors are considered in determining whether compensation is reasonable, and no single factor is decisive.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Accordingly, we sustain respondent's determination that peti- - 24 tioner and EIC must report income based on the accrual method of accounting. … Commissioner, 399 F.2d 603, 606 (9th Cir. 1968), affg. T.C. Memo. 1967-7. Many factors are considered in determining whether compensation is reasonable, and no single factor is decisive.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Compare Treaty arts. 7 and 25, with 1975 Treaty arts. 7 and 24. … Saks, 470 U.S. 392, 399 (1985)).

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    4,144 4,625 17,974 2020 24 16 247 24 15 154 18 11 141 55 26 13,052 13,783 9 9 286 14 2 82 7 4 35 6 21 4,620 5,095 18,878 2021 27 14 242 25 15 167 20 9 145 51 25 13,958 14,698 10 9 295 11 5 94 7 4 34 … 276 49 51 29 20 18 1 0 2021 2,207 1,172 435 404 251 296 54 41 31 19 16 3 1 2022 2,266 1,227 430 393 257 308 52 38 30 17 16 2 2 2023 2,258 1,235 410 378 248 295 49 38 30 17 14 3 1 2024 2,267 1,288 399

    Securities and Exchange Commission
  • FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 05/04/2026 OSCAR NO. 615393 -PAGE Page 1 of 205 * PUBLIC *

    Agency decision · Agency decision

    Adkins, 310 U.S. 381, 399, 60 S.Ct. 907, 84 L.Ed. 1263 (1940)). … Black I, 53 F.4th at 887; see Adkins, 310 U.S. at 399, 60 S.Ct. 907; cf. Lynn, 502 F.2d at 59.

    Federal Trade Commission
  • FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 08/31/2026 OSCAR NO. 616193 -PAGE Page 1 of 123 * PUBLIC *

    Agency decision · Agency decision

    Rule 3223(b) provides for a two-year (24-month) period for a first Possession offense. … The “Authority” is the entity that “impos[es]” sanctions after a decision by (here) the Arbitrator. 399 Rule 3223(c)(3) authorizes the Ineligibility “start date” to be “back-dated” where “there F.2d 1081

    Federal Trade Commission
  • Division of Investment Management

    Agency decision · Agency decision

    125 133 113 2018Q2 1,533 1,238 1,164 1,049 869 842 544 365 189 193 170 129 128 114 2018Q3 1,534 1,250 1,178 1,048 868 851 544 373 187 195 172 131 127 121 2018Q4 1,517 1,332 1,231 1,044 849 843 555 399 … Individuals 2017Q4 55 96 53 23 *** *** 9 *** *** 4 5 2 1 *** 2018Q1 57 94 52 24 *** 13 9 *** *** 4 5 1 1 *** 2018Q2 55 109 52 24 *** 17 12 *** *** 4 3 *** *** *** 2018Q3 57 105 51 23 *** 17 12 ***

    Securities and Exchange Commission
  • Division of Investment Management

    Agency decision · Agency decision

    125 133 113 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 1,332 1,231 1,044 849 843 555 399 … Pension Plans 2018Q1 57 52 94 *** 13 24 9 *** 5 4 *** 1 *** 1 2018Q2 55 52 109 *** 17 24 12 *** 3 4 *** *** *** *** 2018Q3 57 51 105 *** 17 23 12 *** 4 4 *** 1 *** 2 2018Q4 55 54 97 *** *** 18 9 **

    Securities and Exchange Commission
  • T .C . Memo . 2010-11 5

    Agency decision · Agency decision

    Rut . 2006-7, 2006-1 C .B . 399 ; Rev . Rul . 2006-10, supra ; Rev . Rul . 2006-22, 2006-1 C .B . 687 ; Rev . Rul . 2006-24, 2006-1 C .B . 875 . … Memo . 1992-24 . Such deductions are barred by the limitation provisions under . section 419(b), not section 162(a) .

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    On September 24, petitioner wrote to Ms. Mish confirming his offer to donate the collection to the museum. … Commissioner, 88 T.C. 386, 398-399 (1987), affd. 868 F.2d 851 (6th Cir. 1989).

    United States Tax Court

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