Documents
Briefs, oral arguments, agency decisions and the Federal Register.
922 results
0.58s
Agency decision · Agency decision
Peltzer, 312 U.S. 399, 402-403 (1941).] … Commissioner, 24 T.C. 1124, 1129 (1955), affd. 241 F.2d 288 (9th Cir. 1956).
United States Tax CourtAgency 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 CourtAgency 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 CourtAgency decision · Agency decision
Hood in the years at - 24 [*24] issue was reasonable. While at least one Court of Appeals has found value in this approach, the U.S. … Hood for the surety bond guaranties.24 The second opinion (alternative opinion) excluded compensation for the surety bond guaranties as Mr.
United States Tax CourtAgency 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 CourtAgency 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 CourtSEQ 0005 JOB D06-001-005 PAGE-0003 COVER
Agency decision · Agency decision
Notice 96–24, page 23. … Proc. 95–24. The TVC program will sunset on October 31, 1996.
Internal Revenue ServiceDivision of Investment Management
Agency decision · Agency decision
2,903 2017Q1 1,090 1,683 574 249 313 527 151 109 39 24 2,904 2017Q2 1,086 1,684 575 249 311 534 153 110 38 24 2,905 2017Q3 1,083 1,684 571 246 310 534 154 109 38 23 2,904 3 In this report, “Funds” … See Figure 24 for an explanation of each feature. Figure 24: How to Read a Boxplot 10 Form PF has no requirement to inform the SEC if a fund liquidates or otherwise terminates operations.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
2,914 2017Q1 1,095 1,686 578 250 314 527 151 109 39 24 2,916 2017Q2 1,091 1,687 578 250 312 534 153 110 38 24 2,917 2017Q3 1,088 1,687 574 247 311 535 154 109 38 23 2,916 2017Q4 1,132 1,722 579 292 … See Figure 24 for an explanation of each feature. Figure 24: How to Read a Boxplot 10 Form PF has no requirement to inform the SEC if a fund liquidates or otherwise terminates operations.
Securities and Exchange CommissionFederal Trade Commission (2023)
Agency decision · Agency decision
(May 24, 2023), https://www.ftc.gov/news-events/news/press-releases/2023/05/statement-regarding-termination-bostonscientificcorporations-attempted-acquisition-mi-tech; Press Release, Fed. … 329 336 421 298 454 870 346 November 325 322 483 416 417 505 413 825 1,187 467 December 211 239 314 297 319 308 329 364 552 287 January 244 244 236 307 316 287 309 399
Federal Trade CommissionAgency decision · Agency decision
The Commissioner argued that this made it income to the taxpayer when the 24 [*24] bank received it. … Id. at 399 (citing Schlude; American Automobile Association, and Automobile Club of Michigan). 20 In Miele v.
United States Tax CourtSplit-Interest Trusts, Filing Year 2005
Agency decision · Agency decision
11,537 35,850 2,056 457 10,723 12,617 9,998 10,268 74 * 122 2,241 5,392 2,439 8,785 105 66 2,098 4,406 2,109 26,568 1,554 336 8,129 8,203 8,345 24,984 1,902 380 7,703 8,003 6,997 968 * 78 20 415 * 24 … 431 1,219 ** 582 ** ** * 62 574 820 0 0 387 111 322 862 ** 399 ** ** 145 318 * Estimate should be used with caution because of the small number of sample returns on which it is based. ** Data are
Internal Revenue ServiceAgency decision · Agency decision
24 For any day To illustrate, the cash register tape that Mr. … Commissioner, 464 U.S. 386, 399 (1984); see also Old Mission Portland Cement Co. v. Commissioner, 69 F.2d 676, 680 (9th Cir. 1934), affg. in part and revg. in part 25 B.T.A. 305 (1932); Roche v.
United States Tax CourtAgency decision · Agency decision
Appeal File, Exhibits 408, 412-15, 425-30. 24. … Cl. 399, 412-13, 389 F.2d 793, 801 (1968).
Civilian Board of Contract AppealsAgency decision · Agency decision
deemed to have performed a second inspection on the bartering proceeds issue without prior notification that petitioner did not waive, invalidation of the notice of deficiency would not be the proper - 24 … Commissioner, 114 T.C. 399 (2000); Brewer v. Commissioner, T.C. Memo. 1997-542, affd. without published opinion 172 F.3d 875 (9th Cir. 1999); Martinez v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
These factors include the agreement between the parties, the conduct of the parties in executing its provisions, 24 the parties' statements, the testimony of disinterested persons, the relationship . … Commissioner , Surfactants & Specialties , supra at 398 - 399 ; L .P . v . Commissioner , 15( . . . continued ) tax liability in 2001 or later years . Curr-Spec Rhone - Poulenc supra at 535 .
United States Tax CourtAgency decision · Agency decision
These factors include the agreement between the parties, the conduct of the parties in executing its provisions, 24 the parties' statements, the testimony of disinterested persons, the relationship . … Commissioner , Surfactants & Specialties , supra at 398 - 399 ; L .P . v . Commissioner , 15( . . . continued ) tax liability in 2001 or later years . Curr-Spec Rhone - Poulenc supra at 535 .
United States Tax CourtAgency decision · Agency decision
These factors include the agreement between the parties, the conduct of the parties in executing its provisions, 24 the parties' statements, the testimony of disinterested persons, the relationship . … Commissioner , Surfactants & Specialties , supra at 398 - 399 ; L .P . v . Commissioner , 15( . . . continued ) tax liability in 2001 or later years . Curr-Spec Rhone - Poulenc supra at 535 .
United States Tax CourtAgency decision · Agency decision
- 24 [*24] testified that the $15,000 check was earnest money for a different real estate investment which fell through and that the $15,000 was transferred to New Amsterdam. … Commissioner, 399 F.2d 744, 749 (4th Cir. 1968), § T.C. Memo. 1967-67; Clayton v. Commissioner, 102 T.C. 632, 645 (1994).
United States Tax CourtCharitiesandOtherTax-ExemptOrganizations,1995
Agency decision · Agency decision
.............................................. 9,818 412 4.2 46,317 20,326 27,934 12,308 52,460 66,327 384 361 264 283 120 28 0.8 1.8 0.9 2.3 0.2 (²) 28,583 14,120 20,996 7,116 10,600 72,010 357 399 … 324 230 63 24 1.2 2.8 1.5 3.2 0.6 (²) ¹ Excludes private foundations, most churches, and certain other types of religions organizations. ² Less than 0.05.
Internal Revenue Service
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.