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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
We commented on the harshness of this rule in Scudder v. … Act of January 12, 1971, Pub. L. No. 91-679, 84 Stat. 2063 (codified at § 6013(e)). Relief got a little easier in 1984, see Deficit Reduction Act of 1984, Pub. L.
United States Tax CourtAgency decision · Agency decision
/NASA Doctorate Program, known as the Rare Diseases/Orphan Drug Research act. … On October 1, 2010, petitioner mailed to respondent a letter, dated September 24,.2010; titled "Final Comments!!!".
United States Tax CourtAgency decision · Agency decision
The Tax Reform Act of 1976 has essentially eliminated non-risk or non-recóurse notes. … - 101 - Thompson had a high school education but no college when he entered the Army Air Corps in 1942 at age 19.
United States Tax CourtCase 2:23-cv-00932-JHC Document 67 Filed 09/20/23 Page 1 of 92 (2023)
Agency decision · Agency decision
Defendant Grandinetti resided in the United States during the majority of the 20 period during which he participated in the acts and practices set forth in this Amended Complaint 21 (Grandinetti moved … _r),hlp~r,;'lllfll'--. ,air ,-.nn• ~an!fiu. Exclusive de.als for Prime members 134.
Federal Trade CommissionAgency decision · Agency decision
The petitioner seeks classification as an alien entrepreneur pursuant to section 203(b)(5) of the Immigration and Nationality Act, 8 U.S.C. § 1153(b)(5), and section 610 of the Appropriations Act of 1993 … The $290,000 balloon payment is not due until well after the two-year period.
Executive Office for Immigration ReviewAgency decision · Agency decision
Form 1 also requires national securities exchanges or exchanges exempt from registration based on limited volume to update certain information on a periodic basis. … Any member of the public may direct to the Commission any comments concerning the accuracy of the burden estimate on the facing page of Form 1 and any suggestions for reducing this burden.
Securities and Exchange CommissionDECISIONS OF THE NATIONAL LABOR RELATIONS BOARD
Agency decision · Agency decision
In commenting on the differences between nursing homes, the Board noted that they have resulted in greater differences in organization, regulations, and staffing patterns. … Moreover, the nursing home industry is also in a period of rapid transition.
National Labor Relations BoardAgency decision · Agency decision
During that period, petitioners were each 50-percent shareholders in Sidal. … Memo. 1984-74, we rejected the taxpayer’s attempt to reclassify intercorporate loans as back-to-back loans through the taxpayers, commenting as follows.
United States Tax CourtAgency decision · Agency decision
During that period, petitioners were each 50-percent shareholders in Sidal. … Memo. 1984-74, we rejected the taxpayer’s attempt to reclassify intercorporate loans as back-to-back loans through the taxpayers, commenting as follows.
United States Tax CourtAgency decision · Agency decision
We commented on the harshness of this rule in Scudder v. … Act of January 12, 1971, Pub. L. No. 91-679, 84 Stat. 2063 (codified at § 6013(e)). Relief got a little easier in 1984, see Deficit Reduction Act of 1984, Pub. L.
United States Tax CourtAgency decision · Agency decision
Your representative refers to this as "the required 12-month holding period" and argues that your rights in the stock were conditioned on th e 12-month holding period . … Respondent now concedes, however, that the Tax Relief and Health Care Act of 2006, Pub .
United States Tax CourtAgency decision · Agency decision
Rawls was subject to a "lock up" that precluded him from selling his Finisar shares in the IPO and for a six-month period thereafter. … Rawls' 2000 return also shows that he donated more than $38 million in Finisar stock to Texas Tech University (785,675 shares), Purdue University (233,408 shares), and the Air Force Village Foundation
United States Tax CourtAgency decision · Agency decision
Mykhaylo Holovatyuk (Complainant) filed a complaint under the Surface Transportation Assistance Act of 19821 (STAA), as amended, and its implementing regulations, alleging that his former employer, EM … It is uncertain whether Complainant is stating that Respondent forced him to work four weeks straight without allowing any required 34-hour rest period, or that he worked so frequently during those four
Department of LaborAgency decision · Agency decision
During the period October 22, 2000, through mid-January 2004, respondent offset an aggregate amount of $772 .64 against petitioner's outstanding 1991 tax liability . … To the extent that we have not addressed any particular aspect of his contentions, they are not worthy of further consideration or comment .
United States Tax CourtAgency decision · Agency decision
Commenting on Scar, we have held: “Where the notice of deficiency does not reveal on its face that the Commissioner failed to make a determination, a presumption arises that there was a deficiency determination … Simply put, respondent did not act arbitrarily, but with cause.1 1 On brief, petitioner argues that respondent acted arbitrarily in not agreeing to a restricted Form 872, requiring petitioner to consent
United States Tax CourtAgency decision · Agency decision
McWade selected "clean" cases; i.e., cases that did not include issues other than Kersting interest deductions. Mr. … The stated grounds were the expiration of the period of limitations for criminal prosecution of any acts of wrongdoing by Messrs. Sims and McWade and the OIG's prior investigation and report. J.
United States Tax CourtAgency decision · Agency decision
Read was acting in the interest of Mr. … There is no occasion to comment on how that issue should be decided if Mr. Read had raised it in a timely fashion. 4 It is understood that Mr.
United States Tax CourtInformation Returns Intake System (IRIS)
Agency decision · Agency decision
These include: • e-File Application (MeF) • Affordable Care Act (ACA) Application for TCC (AIR) • Partnership Bipartisan Budget Act (PBBA) Application for TCC • Information Returns (IR) Application … You can use the same public certificate as used for other IRS programs such as MeF or AIR.
Internal Revenue ServiceAgency decision · Agency decision
The ALJ also noted that he would not comment on matters not currently before him, such as whether Respondent had appropriate policies in place to respond to these types of critical incidents or whether … The duty imposed by subsection (c) applies “only during the time period immediately following a workplace injury.” Wevers v.
Department of LaborAgency decision · Agency decision
While it is beyond our purview to comment on Mr . Storer's ability or potential, we think it unlikely, barring an extraordinary talent, to become Ansel Adams through self-study . … Storer to have acted reasonably with respect to the deduction of those expenses claimed for his photography activity .
United States Tax Court
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