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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

    Memo. 1991-423.] - 19 In Resser I, we held that Mr. … United States, 435 U.S. 561 (1978); Knetsch v. United States, 364 U.S. 361 (1960); Yosha v. Commissioner, supra; Rice's Toyota World, Inc. v.

    United States Tax Court
  • In the Matter of TOWN OF ELIZABETHTOWN, NORTH CAROLINA

    Agency decision · Agency decision

    The CBCA regulations at 48 C.F.R. 6106.601 through -.613 provide the CBCA’s rules of procedure for FEMA Section 423 arbitrations. … Kaplan, 514 U.S. 938, 944 (1995). I approach our statutory mandate in essentially the same way.

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    U.S. … U.S. Const. art.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    P's position is there were no adjustments pursuant to I.R.C. sec. 482. H_eld: No adjustments were made pursuant to I.R.C. sec. 482. … It submitted Forms 1120X, Amended U.S. Corporation Income Tax Return, for tax years 2005-09 (amended returns). Respondent did not accept the amended returns.

    United States Tax Court
  • Federal Register / Vol. 72, No. 44 / Wednesday, March 7, 2007 / Notices

    Agency decision · Agency decision

    Telephone: (202) 260–3710 or by e-mail: Pilla.Parker@ed.gov; or Rebecca Marek, U.S. Department of Education, 400 Maryland Avenue, SW., room 3C138, Washington, DC 20202–6132. … E7–4050 Filed 3–6–07; 8:45 am] BILLING CODE 4000–01–P DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [IC06–423–001, FERC 423] Commission Information Collection Activities, Proposed Collection

    Federal Energy Regulatory Commission
  • Federal Trade Commission (2023)

    Agency decision · Agency decision

    In the former, the U.S. … In the latter, the U.S.

    Federal Trade Commission
  • Interim Decision #3180

    Agency decision · Agency decision

    INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S 1050 (1976); Matter of Danesh, 19 I&N Dec. 669 (BIA 1988); Matter of Khalik, 17 I&N Dec. 518 (BIA 1980). … See Matter of K-, supra, at 423-24; Matter of U-M-, supra, at 331-32 (citing Beltran Zavala V. INS, .supra).

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 429 U.S. 569, 579-580 (1977); Commissioner v. National Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    - 5 On its amended 1988 and 1989 U.S. … Bowers, 281 U.S. 376, 378 (1930)).

    United States Tax Court
  • T.C. Summary Opinion 2019-14

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Flowers, 326 U.S. 465. C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 429 U.S. 569, 579-580 (1977); Commissioner v. National Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974).

    United States Tax Court
  • Federal Trade Commission (2015)

    Agency decision · Agency decision

    551 609 732 848 856 862 908 973 1,204,696 52,109 1,246,717 1,476,785 51,448 758,070 94,803 989,537 1,212,294 113,378 2,354 114,478 138,347 1,848 70,370 3,388 92,558 100,556 24,997 500 23,585 31,210 482 … . 30, 2015 FY 2011 through FY 2015 Complaints FY 2015 Complaints 605 615,857 27,922 Area Code Active Registrations as of Sept. 30, 2015 FY 2011 through FY 2015 Complaints FY 2015 Complaints 423

    Federal Trade Commission
  • In the Matter of CLIFTON F.

    Agency decision · Agency decision

    Background Claimant was assigned as a DoS special agent at the U.S. Mission to Iraq in Baghdad. … This totaled $423. Claimant acknowledged and approved the charge.

    Civilian Board of Contract Appeals
  • Division of Investment Management

    Agency decision · Agency decision

    Unknown Non-U.S. … Unknown Non-U.S.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    : U.S. … . and non-U.S. rights as follows: U.S.

    United States Tax Court
  • T. C. Memo. 1998-461

    Agency decision · Agency decision

    . and non-U.S. rights as follows: U.S. … Non-U.S.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.

    United States Tax Court
  • IN THE UNITED STATES COURT OF APPEALS

    Agency decision · Agency decision

    Provident Securities Co., 423 U.S. 232, 252 (1976) (quoting Bershad v. McDonough, 428 F.2d at 696). See also Gollust v. Mendell, 501 U.S. 115, 122 (1991); Reliance Electric Co. v. … Provident Securities Co., 423 U.S. at 252. See also Gollust v. Mendell, 501 U.S. at 122; H.R. Rep. No. 1383, 73d Cong., 2d Sess. 13 (1934).

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    On March 10, 1993, the case proceeded to trial on the remaining section 482 imputed interest income issue. … Underwood, 487 U.S. 552, 565 (1988). Pierce v. We believe the record in this case establishes the overall reasonableness of respondent's position with regard to the section 482 adjustment.

    United States Tax Court
  • Bulletin No. 2000–14

    Agency decision · Agency decision

    Section 482.—Allocation of Income and Deductions Among Taxpayers Federal short-term, mid-term, and long-term rates are set forth for the month of April 2000. See Rev. … —Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.)

    Internal Revenue Service

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