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Briefs, oral arguments, agency decisions and the Federal Register.

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  • United States Tax Court

    Agency decision · Agency decision

    GAA Amendments Act of 2001, P.L. 418, No. 34, § 3. … Amended Committee Comment—1990, as printed in 15 Pa. Cons. Stat. Ann. § 1578 (1995). 37 [*37] recommend a value. BCL § 1579(c).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The investments were liquidated over a period from November 2001 to January 2002. … They did not act like annuitants whose only claim was to periodic payments beginning sometime in the future.

    United States Tax Court
  • Instructions for Form 7203

    Agency decision · Agency decision

    If there is a partial stock sale or partial redemption, you may file more than one Form 7203 and provide a description of what period the form covers. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Instructions for Form 8995-A

    Agency decision · Agency decision

    The depreciable period ends on the later of 10 years after the property is first placed in service by you or the last day of the last full year in the applicable recovery period under section 168(c). … If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Our Ref No. 98-344-CC .

    Agency decision · Agency decision

    fees owed under the Securities Act of 1933 (the "Securities Act"). … If the notice was not fied withi the 60-day period, the fee was based on gross sales, i. e., the aggegate price of the shares sold by the fund durig the year.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The investments were liquidated over a period from November 2001 to January 2002. … They did not act like annuitants whose only claim was to periodic payments beginning sometime in the future.

    United States Tax Court
  • Federal Register / Vol. 72, No. 6 / Wednesday, January 10, 2007 / Rules and Regulations

    Agency decision · Agency decision

    Section 219 was enacted 2 Energy Policy Act of 2005, Pub. L. … See Id. at 5 (emphasis provided by commenter).

    Federal Energy Regulatory Commission
  • Volume 1 - General Policies and Procedures

    Agency decision · Agency decision

    44 CFR 206 , Subpart B - The Declaration Process 44 U.S.C. 31 - Federal Records Act of 1950, as amended - Records management by federal agencies 5 U.S.C. 552 - Freedom of Information Act … L. 107-296 (PDF) - Homeland Security Act of 2002 Pub.

    US Citizenship and Immigration Services
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In order to avoid prejudicing petitioner with respect to a theory not raised before the case was submitted, we save any comment on that theory for another day. See Leahy v. … See majority op. p. 16; Financial Institutions Reform, Recovery, and Enforcement Act of 1989, Pub.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    T and P claim the penalty should not apply because they acted with reasonable cause and in good faith reliance on their advisers. … But, as we have explained, and as the same commentators recognize, that is not quite right: “Although assets may be sold on a tax-free basis by a [CRAT], because distributions from the trust to noncharitable

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bankruptcy Court for .extensions of tihat plan exclusivity period. … Ralphs was a member of the FSI consolidated group during the period -February 1 to 3, 1992.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bankruptcy Court for .extensions of tihat plan exclusivity period. … Ralphs was a member of the FSI consolidated group during the period -February 1 to 3, 1992.

    United States Tax Court
  • Emeriti Consortium for Retirement Health Solutions: No Action, Interpretive and/or Exemptive Letter of April 7, 2005

    Agency decision · Agency decision

    The annual account statement will show all activity in the participant's account(s) during that period. … Kittrell at 202-857-1701 if you have any questions or comments concerning this request.

    Securities and Exchange Commission
  • RESPONSE OF THE OFFICE OF CHIEF COUNSEL

    Agency decision · Agency decision

    result of the Transaction. 11 If any three of ACC's Chief Executive Officer, Chief Operating Officer, Chief Investment Officer and Chief Marketing Officer cease to be employed by ACC in any 12-month period … August 26, 1998 Page 15 Should you have any questions or comments concerning this letter, please contact the undersigned at (212) 728-8265.

    Securities and Exchange Commission
  • Prepared by SEC Staff

    Agency 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 Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    At all relevant times, Zymergen was required to file periodic reports with the Commission pursuant to Section 13(a) of the Exchange Act. … Act.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    My comments are not intended to offend you in any way. They are made out of my concern for individuals and intended to provide you with assistance. … The Final Notice pertaining to the unpaid balance of these tax periods was sent to you on 06-202002.

    United States Tax Court
  • United States of America

    Agency decision · Agency decision

    Understanding, RAI/Santa Fe, agreed, among other things, to remove the phrase “Additive Free” and the term “natural” from 1 Your letter attaches the Santa Fe agreement, which was accepted for public comment … CTP's Office of Compliance and Enforcement requests periodic updates as to Santa Fe's progress towards meeting the terms of this Agreement.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    - 75 research and development period because that period coincided with the maturation period of the jojoba plants. … On this record, we conclude that petitioners Glassley and Houser did not act in good faith reliance on professional advice.

    United States Tax Court

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