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

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  • U.S. Securities and Exchange Commission

    Agency decision · Agency decision

    , but for section 3(c)(1) or 3(c)(7) of that Act.” … 2, at 71129 n. 11 (describing transition period for registration by private fund advisers that previously relied on the repealed exemption under section 203(b)(3) of the Advisers Act) and 71130 n.19 (

    Securities and Exchange Commission
  • Sole Proprietorship Returns, 2008

    Agency decision · Agency decision

    The Jobs Creation and Worker Assistance Act of 2002 introduced 30-percent bonus depreciation and the Jobs and Growth Tax Relief Reconciliation Act of 2003 increased the bonus percentage to 50 percent, … This was a 12.8-percent increase since 2007, representing the smallest percentage change within the observed period.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Pre-Section 3121(b)(20) Classification of Fishing Boat Workers Under the Federal Insurance Contributions Act (FICA) and Federal Unemployment Tax Act (FUTA), the term “employee” includes “any individual … If the regulation dates from a later period, the manner in which it evolved merits inquiry. Id.

    United States Tax Court
  • Sole Proprietorship Returns, 2012

    Agency decision · Agency decision

    The American Recovery and Reinvestment Act of 2009 extended that level through 2009. … This was in accordance with the Small Business Jobs and Credit Act of 2010.

    Internal Revenue Service
  • ELECTRONIC DATA GATHERING, ANALYSIS, AND RETRIEVAL

    Agency decision · Agency decision

    EDGAR provides an electronic filing process for filers and filing agents submitting documents under the Securities Act of 1933, the Securities Exchange Act of 1934, the Trust Indenture Act of 1939, and … the Investment Company Act of 1940 (collectively, "Acts").

    Securities and Exchange Commission
  • A Review of Industry Efforts to Avoid Promoting Alcohol to Underage Consumers (1999)

    Agency decision · Agency decision

    The special reports were filed by eight beverage alcohol companies in response to Commission orders issued in August 1998 under Section 6(b) of the Federal Trade Commission Act (FTC Act), 15 U.S.C. § 46 … One participant commented, "So if you bring in hip hop, you tend to bring in children." Another said, "I think the biggest problem I have with it is that it's selling to kids and teenagers." 57.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    from January 1, 2008 to December 31, 2012, (and particularly during the period from April 15 to December 31 of each year during that period), if a new client requires that Thoma personally perform accounting … Thoma did not act in good faith when they reported that Mr. Thoma was a partner. In Mr.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.

    United States Tax Court
  • Sole Proprietorship Returns, 2009

    Agency decision · Agency decision

    The Jobs Creation and Worker Assistance Act of 2002 introduced 30-percent bonus depreciation and the Jobs and Growth Tax Relief Reconciliation Act of 2003 increased the bonus percentage to 50 percent, … The American Recovery and Reinvestment Act of 2009 extended that level through 2009.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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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