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SECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
It has not yet been determed whether the Plan wil be qualified as a stock purchase plan under Section 423 of the U.S. Internal Revenue Code. … the U.S.
Securities and Exchange CommissionCite as 25 I&N Dec. 417 (BIA 2011)
Agency decision · Agency decision
Brand X Internet Servs., 545 U.S. at 980-82. … Brand X Internet Servs., 545 U.S. at 980-82.
Executive Office for Immigration ReviewCite as 29 I&N Dec. 118 (BIA 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 118 (BIA 2025) Interim Decision #4106 Matter of A-A-F-V-, Respondent Decided by Board June 6, 2025 1 U.S. … record did not establish that harsh prison conditions in El Salvador are specifically intended to torture detained gang members); Matter of R-A-F-, 27 I&N Dec. at 780; Matter of J-R-G-P-, 27 I&N Dec. 482
Executive Office for Immigration ReviewCite as 29 I&N Dec. 514 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 514 (BIA 2026) Interim Decision #4173 Matter of Terisita MEDINA MADRID, Respondent Decided March 13, 2026 U.S. … See Matter of Ibarra Vega, 29 I&N Dec. at 482 (holding that administrative closure for nearly 13 years exceeds common-sense meanings of a temporary or reasonably short period).
Executive Office for Immigration ReviewAgency decision · Agency decision
Dec. 482 (1946) ; Matter of V B , 3 I. Se N. Dee. 265 (1948). … Barber, 357 U.S. 185 (1958), that this statutory 504 Interim Decision #1055 provision is not applicable in exclusion cases but only in derlortation cases.
Executive Office for Immigration ReviewMOTIONS TO STRIKE AND DISMISS DENIED: July 2, 2021
Agency decision · Agency decision
Ikea U.S. East, LLC, 435 F. Supp. 3d 816, 832-33 (S.D. … Koko’s Confectionery & Novelty, 482 F.
Civilian Board of Contract AppealsAgency decision · Agency decision
Wells Year Deficiency 6651(a)(1) 1986 1987 1988 1989 $7,245 8,466 22,038 9,221 $1,211 2,117 5,510 2,305 Additions to Tax--Sections 6653(a)(1)(A) 6653(a)(1)(B) 6653(a) $369 423 ----- * * ----- - … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtU.S. Securities and Exchange Commission
Agency decision · Agency decision
U.S. … U.S. Dep’t of the Army, No. Civ. S001748, 2001 WL 34098652, at *3-4 (E.D. Cal. May 4, 2001) (dictum).
Securities and Exchange CommissionAgency decision · Agency decision
Commissioner, 503 U.S. - 9 79, 84 (1992). Petitioner must show that respondent’s determination is in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662 (1987); Pritchett v.
United States Tax CourtAgency decision · Agency decision
USI Film Prods., 511 U.S. 244 (1994); Commissioner v. Soliman, 506 U.S. 168, 174 (1993); Consumer Prod. Safety Commn. v. … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933); Payless Cashways v. Commissioner, 114 T.C. 72, 77 (2000). … Kjellstrom, 100 F.3d 482 (7th Cir. 1996), affg. 916 F. Supp. 902 (W.D. Wis. 1996), a case decided by the court to which this case is appealable.
United States Tax CourtAgency decision · Agency decision
Commissioner, 55 T.C. 478, 482 (1970). Thus, a shareholder may not deduct as personal expenses those expenses that further the business of the corporation. Id.; Kahn v. … Commissioner, 319 U.S. 590, 593 (1943); Int’l Trading Co. v.
United States Tax CourtAgency decision · Agency decision
Schleier, 515 U.S. 323, 327 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955). … United States, 421 F.2d 475, 481-482 (6th Cir. 1970); Geurkink v. United States, 354 F.2d 629, 632 (7th Cir. 1965); Cataldo v.
United States Tax CourtAgency decision · Agency decision
Individual Income Tax Return) and Form 1040X (Amended U.S. Individual Income Tax Return); 1545–0123 Form 1120 (U.S. Corporation Income Tax Return); 1545–0132 Form 1120X (Amended U.S. … Individual Income Tax Return); 1545–0123 Form 1120 (U.S. Corporation Income Tax Return); 1545–0132 Form 1120X (Amended April 6, 2009 U.S. Corporation Income Tax Return); 1545–0092 Form 1041 (U.S.
Internal Revenue ServiceAgency decision · Agency decision
Petitioners filed a joint 2006 Form 1040, U.S. … 482-483 (quoting Colony, Inc. v.
United States Tax CourtAgency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); Hallmark Cards, Inc. & Subs. v. Commissioner, 90 T.C. 26, 31 (1988). … Commissioner, supra, the U.S.
United States Tax CourtAgency decision · Agency decision
USI Film Prods., 511 U.S. 244 (1994); Commissioner v. Soliman, 506 U.S. 168, 174 (1993); Consumer Prod. Safetý Commn. v. GTE Sylvania, Inc., 447 U.S. 102, 108 (1980); - 11 . … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
Duberstein, 363 U.S. 278, 284-285 (1960). … Id. sec. 423. - 13 benefits is taxable. See sec. 86(a)(2)(B). Thus, petitioners concede that $34,813 of Mr.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S.
Securities and Exchange Commission
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