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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Proc. 2003-61, 2003- 2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice only recently closed." … W establishes that W did'not contribute to the IRA, sign paperwork relating to the IRA, or otherwise act as if W were the owner of the IRA..
United States Tax CourtCorporate Taxpayer Responses to Size-Based Enforcement and
Agency decision · Agency decision
Keywords: Corporate income tax, tax avoidance, IRS, audit examinations, enforcement JEL Classifications: H25, H26, H32, L25 We thank John Guyton, Pat Langetieg, and Annette Portz for their helpful comments … DeBacker and Towery are IRS employees under an agreement made possible by the Intragovernmental Personnel Act of 1970 (5 U.S.C. 3371-3376). 1.
Internal Revenue ServiceAgency decision · Agency decision
OCPIN and West Coast acted merely as investment vehicles for IHHI and PCHI, respectively. … such services during such period, based on appointment books, calendars, or narrative summaries.
United States Tax CourtAgency decision · Agency decision
Respondent has not shown that when petitioner signed the Form 872-A for 1982, he was acting as an authorized agent for, or otherwise on behalf of, Brenda Becker. … Becker testified that he and petitioner discussed the propriety of the tax benefits, Becker's visit to PI, and Canno's comments. Becker did not guarantee the tax benefits to petitioner.
United States Tax CourtDISMISSED WITH PREJUDICE IN PART; DENIED IN PART: March 5, 2020
Agency decision · Agency decision
The S&T science advisor reviewed and commented on the draft BAA 15DHS-0002 on July 18, 2013. Transcript at 289. … Cox acted conscientiously in the discharge of their duties.
Civilian Board of Contract AppealsCase 8:23-cv-00699-JWH-ADS Document 67 Filed 10/05/23 Page 1 of 36 Page ID #:2639
Agency decision · Agency decision
to, such lease or rental for a period of consecut ive days not exceeding the lease or rental period. … to, such lease or rental for a period of consecut ive days not exceeding the lease or rental period.
Federal Trade CommissionAgency decision · Agency decision
time period relevant to the CID. … “Relate,” “related to,” and “relating to” mean, in whole or in part, addressing, analyzing, concerning, constituting, containing, commenting on, discussing, describing, identifying, referring to, reflecting
Federal Trade CommissionAgency decision · Agency decision
Sherman repeats these claims and adds some additional details, claiming that he is “involved in all aspects of [the] Songswell film production company from filming, acting, music creation, website creation … Sherman created the blog so that “people can comment and discuss digital assets and have a community.” Dr.
United States Tax CourtAgency decision · Agency decision
Beyer and Craig Plassmeyer for review and comment a draft copy of a proposed second amendment to the 1999 Trust agreement. Thereafter, on May 21, 2002, Mr. … (a) Action on Behalf of My Trust During any period that I am serving as a Trustee of my trust, I may act for and conduct business on behalf of my - 22 [*22] trust without the consent of any other Trustee
United States Tax CourtModernized e-File (MeF) Guide for
Agency decision · Agency decision
990 series. 25 ■ Form 990-N (e-Postcard) - Section 6033(i)(1) of the Protection Act of 2006, Public Law 109– 208, 120 Stat. 1090 (2006) (PPA 2006), and T.D. 9454 requires that, effective for tax periods … ■ Form 2290 - The American Jobs Creation Act requires taxpayers who register 25 or more vehicles for any taxable period to electronically file their Form 2290 tax return.
Internal Revenue ServiceAgency decision · Agency decision
However, more recent cases and commentators have criticized the Evergreens approach and its limitation of collateral estoppel to ultimate facts. In Meier v. … Commissioner, supra, and our comment in that case. In Estate of Bischoff v.
United States Tax CourtAgency decision · Agency decision
or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here The purpose of an embedding command is to identify a presentation base
Securities and Exchange CommissionAgency decision · Agency decision
“Complainant had driven only 11 hours over two days during the past seven-day time period. … Ford Aviation Investment and Reform Act for the 21st Century (AIR21).
Department of LaborAgency decision · Agency decision
- 5 third accounting (hereinafter sometimes referred to as the Third Account), covering the period October 1, 1987, through April 15, 1991. … to act, in a manner that favored L.O.
United States Tax CourtAgency decision · Agency decision
or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here The purpose of an embedding command is to identify a presentation base
Securities and Exchange CommissionAgency decision · Agency decision
or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here 136 The purpose of an embedding command is to identify a presentation
Securities and Exchange CommissionIn the Supreme Court of the United States
Agency decision · Agency decision
Lasker, 441 U.S. 471, 480 (1979)) led to the enactment of the Investment Company Act of 1940 (Act or ICA), ch. 686, 54 Stat. 789 (15 U.S.C. 80a-1 et seq.). … The court, however, misunderstood the trust-law rules that apply to a fiduciary’s periodic negotiation of his own compensation.
Securities and Exchange CommissionAgency decision · Agency decision
Baxley II alleging to hold a power of attorney to act on behalf of petitioner. … Petitioner’s remaining comments failed to identify any specific colorable issues for remand and consisted principally of vague recitations or paraphrases of the statutory language.
United States Tax CourtAgency decision · Agency decision
Ulge Act of 1934, as amended. … 1940 Act. .
Securities and Exchange CommissionAgency decision · Agency decision
During a period of time starting at least as early as 1994 that is not disclosed by the record, C. … Merline made changes to those draft partnership agreements in order to incorporate such comments and suggested changes.
United States Tax Court
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