Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,243 results
0.41s
Agency decision · Agency decision
A general period of limitation under the Russian Civil Code is three years. … of indebtedness during the statutory period would also restart the period of limitation.
United States Tax CourtFederal Energy Regulatory Commission
Agency decision · Agency decision
While OG&E claims to have provided in its initial comments evidence demonstrating the quality of the SPP market,24 what OG&E provided was little more than cursory comments and a description of bidding … To submit comments concerning the collection of information(s) and the associated burden estimates, please send your comments to the contact listed above and to the Office of Management and Budget, Office
Federal Energy Regulatory CommissionDivision of Investment Management
Agency decision · Agency decision
If you have any questions or comments about First Calendar Quarter 2016 Private Funds Statistics, please contact: Tim Dulaney, PhD, FRM or Tim Husson, PhD, FRM at FormPF@sec.gov with subject line “First … Exempt reporting advisers are advisers that rely on the exemptions from SEC registration in Advisers Act section 203(l) for venture capital fund advisers and section 203(m) for advisers managing less than
Securities and Exchange CommissionAgency decision · Agency decision
, but the Commissioner did not show that it acted negligently with respect to the other adjustments. … alleges that Triumph had reasonable cause and acted in good faith.
United States Tax CourtAgency decision · Agency decision
Secs. 419 and 419A, I.R.C., as enacted by the Deficit Reduction Act of 1984, Pub. … Rept. 98-432 (Part 2), supra at 1280 Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Secs. 419 and 419A, I.R.C., as enacted by the Deficit Reduction Act of 1984, Pub. … Rept. 98-432 (Part 2), supra at 1280 Petitioners also look to section 1851(a)(8)(B) of the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Wilkins' considered opinion but appears to be an offhand conclusory comment without anything to support it. … We do not agree that they have shown either a "reasonable cause for the understatement" or that they "acted in good faith." Sec. 6661(c).
United States Tax CourtAgency decision · Agency decision
The adjusted basis is determined by using the alternative depreciation system under section 168(g) and allocating depreciation deductions with respect to such property ratably to each day during the period … GILTI Deduction 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 ServiceArizona Electric Power Cooperative, Inc.: No
Agency decision · Agency decision
individual Cooperatives more democratic as institutions, more commercially responsive to their customers, and more operationally independent from the other Cooperatives. 54 In Western Farmers , a local Air … Power refers to the energy that is delivered over any period of time ( e.g. , kWh), whereas capacity refers to the capability to generate or deliver power or energy at any instant ( e.g. , kW).
Securities and Exchange CommissionAgency decision · Agency decision
STATUTORY LEGAL STANDARD Section 241(a)(19) of the Act provides for the deportation of aliens who— during the period beginning on March 23, 1933, and ending on May 8, '1945, under the direction of, or … Typical is General Stahlecker's comment just cited that they sought to eliminate all those who tried to hide their Communist beliefs.
Executive Office for Immigration ReviewAgency decision · Agency decision
This statement shows nearly $9,700 in deposits during that one-month period. … Thomas’s friend’s comments that her home was overpriced were backed by sufficient data and expertise. Ms.
United States Tax CourtT .C . Summary Opinion 2008-3 3
Agency decision · Agency decision
requesting spouse is no longer married to, or is legally separated from, the nonrequesting spouse, or has not been a member of the same household as the nonrequesting spouse at any time during the 12-month period … poor mental or physical health on the date the requesting spouse signed the return or at the time the requesting spouse requested relief . * * * Before we consider and apply the above factors, we will comment
United States Tax CourtAgency decision · Agency decision
Gleason commented on this scenario at trial in a colloquy with the revenue agent who audited petitioners’ returns: Q [Mr. … With this threshold showing, the burden shifts to petitioners to establish that they acted with reasonable cause and in good faith.
United States Tax CourtAgency decision · Agency decision
Notice 2020-2 also further extended the period that a withholding agent may apply the transition rules to act as a QSL described in obsoleted Notice 2010-46, 2010-24 I.R.B. 757, Part III, for substitute … 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 ServiceDivision of Investment Management
Agency decision · Agency decision
If you have any questions or comments about First Calendar Quarter 2015 Private Funds Statistics, please contact: Tim Dulaney, PhD, FRM or Tim Husson, PhD, FRM at FormPF@sec.gov with subject line “First … Exempt reporting advisers are advisers that rely on the exemptions from SEC registration in Advisers Act section 203(l) for venture capital fund advisers and section 203(m) for advisers managing less than
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
If you have any questions or comments about Fourth Calendar Quarter 2014 Private Funds Statistics, please contact: Tim Dulaney, PhD, FRM or Tim Husson, PhD, FRM at FormPF@sec.gov with subject line “Fourth … Exempt reporting advisers are advisers that rely on the exemptions from SEC registration in Advisers Act section 203(l) for venture capital fund advisers and section 203(m) for advisers managing less than
Securities and Exchange CommissionELECTRONIC DATA GATHERING, ANALYSIS, AND RETRIEVAL
Agency decision · Agency decision
Act, Investment Company Act, or Public Utility Holding Company Act. … Common occurrences of this error include incorrect coding or omitting the value for the <TYPE>, <CIK>, <FILE-NUMBER>, <PERIOD>, or <ACT> tags when these tags are required for the filing.
Securities and Exchange CommissionAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax Court
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