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  • CROSS-MOTIONS FOR SUMMARY RELIEF DENIED;

    Agency decision · Agency decision

    The subject matter of our dispute is defined in an affidavit provided by Peter Cicuto, a retired Global employee who was the company’s vice president of operations during much of the time period with which … These comments were transmitted to Global on the same day. Id., Exhibit 29.

    Civilian Board of Contract Appeals
  • 12-13947-DD, 12-15060-DD, 12-15642-DD

    Agency decision · Agency decision

    But ERISA includes an express exception that permits repurchases to be suspended without instituting a “blackout period,” and without requiring 30 days’ 24 notice, because a “blackout period” does not … of 1933 (15 U.S.C. 77a et seq.), the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.), the Sarbanes-Oxley Act of 2002, the Trust Indenture Act of 1939 (15 U.S.C. 77aaa et seq.), the Investment

    Securities and Exchange Commission
  • UNITED STATES TAX COUR T

    Agency decision · Agency decision

    Act of 1996 , Pub . . L . … In a section of the Gramm-Leach-Bliley Act, Pub .

    United States Tax Court
  • T .C . Memo . 2009-3 8

    Agency decision · Agency decision

    Neither party shall have any further comment to the press . … Before it was amended by the Small Business Job Protection Act of 1996•(SBJPA), Pub .

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1986-559 (a letter with new address at the bottom without any comment); Marlin v. Commissioner, T.C. Memo. 1985-600 (Form 2848, power of attorney). In this regard, we observed in Monge v. … - 13 In Sicari, the taxpayers never moved, but the Postal Service refined the taxpayers' address twice within a period of 1 year.

    United States Tax Court
  • T .C . Memo . 2006-2 7

    Agency decision · Agency decision

    Champion to act as her representative with regard to Federal income tax matters for 1994 through 1998 . Paragraph 5 of each Form 2848 states : Acts authorized . … Memo . 1991-92 (the person holding the power of attorney was authorized to sign a consent agreement extending the period for assessment) . Although Mr .

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The amendment to sec. 1060(a) made by the Omnibus Budget Reconciliation Act of 1990 (OBRA 90), Pub. … Compare 1 Restatement, supra sec. 14N, comment a (Independent contractor as an agent) with id. comment b (Nonagent independent contractor).

    United States Tax Court
  • Department of the Treasury

    Agency decision · Agency decision

    We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. … Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Geary commented that CDR would require Mr. … In the Omnibus Reconciliation Act of 1990, Pub.

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    FICC and related futures cleared by CME in a futures account from the period of novation through settlement of a trade. … Comments may be submitted by any of the following methods: 10 Electronic Comments: • Use the Commission’s Internet comment form (http://www.sec.gov/rules/other.shtml); or • Send an e-mail to rule-comments

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The contract provides that it is effective beginning August 1993, which is within the period in issue in the instant case. … We act only as agent for the list owner or the mailer in these transactions." The list manager can also act for the mailer as a list broker.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    L. 97248, sec. 402(a), 96 Stat. 648, and amended retroactively by the Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 714(p)(1), 98 Stat. 494, 964. … The period for assessment shall not expire before 1 year after the settlement agreement is entered into. Sec. 6229(f).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    L. 97248, sec. 402(a), 96 Stat. 648, and amended retroactively by the Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 714(p)(1), 98 Stat. 494, 964. … The period for assessment shall not expire before 1 year after the settlement agreement is entered into. Sec. 6229(f).

    United States Tax Court
  • PRACTICING BEFORE THE

    Agency decision · Agency decision

    The parties must comply with the time periods and dates set by the BCA’s rules and by the board. … A disposition by decision is final when the period for appealing the decision has expired.

    Civilian Board of Contract Appeals
  • Instructions for Form 1023

    Agency decision · Agency decision

    Your tax year (annual accounting period) is the 12-month period 6 Check your bylaws or other rules TIP of operation for consistency with the tax year (annual accounting period) you enter here. … Comments and suggestions. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 72 T.C. 1062, 1087 (1979); 7 The General Utilities doctrine, as codified in former secs. 336 and 337, was repealed by the Tax Reform Act of 1986, Publ. … The holding period of the CCC stock is different from the holding period of the underlying assets. Therefore, we find unfounded Mr.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    If the regulation dates from a later period, the manner in which it evolved merits inquiry. … As early as the comment period leading up to the issuance of section 1.993-3(f)(3), Income Tax Regs., and the accompanying technical memorandum, see supra note 6, software industry representatives sought

    United States Tax Court
  • Instructions for Form 8938

    Agency decision · Agency decision

    Reporting Period Unless an exception applies, the reporting period for Form 8938 is your tax year. … (or part of a period) during which you continue to fail to file Form 8938 after the 90-day period has expired.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Geary commented that CDR would require Mr. … In the Omnibus Reconciliation Act of 1990, Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The amendment to sec. 1060(a) made by the Omnibus Budget Reconciliation Act of 1990 (OBRA 90), Pub. … Compare 1 Restatement, supra sec. 14N, comment a (Independent contractor as an agent) with id. comment b (Nonagent independent contractor).

    United States Tax Court

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