Documents

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

Filtersagency

2,085 results

2.94s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992). … DuPont, 308 U.S. 488, 493 (1940); Noland v. Commissioner, 269 F.2d at 109; Westerman v. Commissioner, 55 T.C. 478, 482 (1970).

    United States Tax Court
  • Interim Decision #2831

    Agency decision · Agency decision

    INS, 386 F.2d 750 (2 Cir. 1967, cert. denied 390 U.S. 1003 (1968). … Aired, supra, at 482.

    Executive Office for Immigration Review
  • CROSS-MOTIONS FOR SUMMARY JUDGMENT GRANTED IN PART:

    Agency decision · Agency decision

    Bostwick, 94 U.S. 53, 65-66 (1876)). … Wolf, Powell on Real Property ¶ 636, at 56-3 (2000)), aff’d, 537 U.S. 465 (2003).

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Tax Commn., 481 U.S. 454, 461 (1987); Fernandez v. Commissioner, 114 T.C. 324, 329-330 (2000). … L. 98- 369, sec. 423(a), 98 Stat. 799.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Respondent determined under section 482 substantial deficiencies in petitioner's income tax for 2005 and 2006.¹ Many of these adjustments arise in connection with a cost sharing arrangement executed by … Petitioner and its U.S. affiliates executed with Amazon Europe Holdings Technologies SCS, a Luxembourg affiliate, a cost sharing arrangement (CSA) that -4[*4] was intended to comply with section 1.482

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Although the Form 3877 indicates that the IRS was sending 12 pieces of certified mail, the space in which the U.S. … Memo. 1995-173, 1995 WL 225549, at *2, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996).

    United States Tax Court
  • U.S. Department of Labor

    Agency decision · Agency decision

    U.S. Department of Labor Administrative Review Board 200 Constitution Ave. … App’x 479, 482 (11th Cir. 2020) (citing Malautea v.

    Department of Labor
  • jbell on DSKJLSW7X2PROD with PROPOSALS

    Agency decision · Agency decision

    L. 109–423, 120 Stat. 2900; 8 CFR 214.2(h)(4)(i); 8 CFR 214.2(h)(6)(iii); and sec. 6, Pub. L. 115–218, 132 Stat. 1547 (48 U.S.C. 1806). Subpart A issued under 8 CFR 214.2(h). … continues to read as follows: * Authority: Secs. 401, 402, 73 Stat. 533, 534 (29 U.S.C. 481, 482); Secretary’s Order No. 03–2012, 77 FR 69376, November 16, 2012; Secretary’s Order No. 01–2020, 85 FR

    Department of Labor
  • Instructions for Schedule A (2024)

    Agency decision · Agency decision

    . • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S. … U.S. territory taxes. Include taxes imposed by a U.S. territory with your state and local taxes on lines 5a, 5b, and 5c.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Underwood, 487 U.S. 552, 564 (1988). … General Dynamics Corp., 481 U.S. 239 (1987); Guardian Inv. Corp. v. Phinney, 253 F.2d 326, 331 (5th Cir. 1958).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    19,331 (585) 63,610 1,091 18,240 $7,445 2,600 4,845 -04,845 16,511 5 6,000 15,356 3 -015,356 4 This amount comprises a $608 checking account balance and the 1984 BMW. 2 This amount comprises a $423 … United States, 348 U.S. - 14 at 121, we believe that the 1989 net worth computation is so unreliable as to negate any presumption of correctness. As in Jacobs v.

    United States Tax Court
  • Bulletin No. 2022–27

    Agency decision · Agency decision

    .— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … This revenue procedure contains specifications for these information returns: Form Title 1096 Annual Summary and Transmittal of U.S.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Gonzalez, 565 U.S. at _, 132 S. Ct. at 648 (quoting Arbaugh, 546 U.S. at 515, 516); Henderson, 562 U.S. at _, 131 S. Ct. at 1203. … Black's Law Dictionary 482 (9th ed. 2009); see also Saks v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 429 U.S. 569, 578-579 (1977); Eckert v. Burnet, 283 U.S. 140, 141 (1931); Menz v. Commissioner, 80 T.C. 1174, 1185 (1983). … Commissioner, 319 U.S. 436 (1943).

    United States Tax Court
  • UNITED STATES OF AMERICA (2010)

    Agency decision · Agency decision

    Catrett, 477 U.S. 317, 323 (1986). … United States, 552 U.S. 130 (2008).

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1996-482 UNITED STATES TAX COURT JACOB AND YEHIELLA KALO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20479-94. Filed October 28, 1996. Robert W. … Commissioner, 464 U.S. 386, 394 (1984). A.

    United States Tax Court
  • In the Matter of METROPOLITAN ST. LOUIS SEWER DISTRICT

    Agency decision · Agency decision

    Pursuant to a statutory amendment enacted October 5, 2018, section 423 of the Robert T. … Paul Mercury, 303 U.S. at 294.

    Civilian Board of Contract Appeals
  • Cite as 26 I&N Dec. 339 (BIA 2014)

    Agency decision · Agency decision

    Cite as 26 I&N Dec. 339 (BIA 2014) Interim Decision #3806 Matter of G-G-S-, Respondent Decided July 17, 2014 U.S. … Edwards, 554 U.S. 164, 169–70 (2008) (emphasis omitted) (quoting Drope v. Missouri, 420 U.S. 162, 171 (1975)); see also Dusky v.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    United States, supra at 482-483. … - 11 - Commissioner, 343 U.S. 90 (1952); Commissioner v. Sullivan, 356 U.S. 27 (1958); Commissioner v. Tellier, 383 U.S. 687 (1966); Grossman & Sons, Inc. v.

    United States Tax Court
  • Bulletin No. 1998–52

    Agency decision · Agency decision

    For sale by the Superintendent of Documents, U.S. … Section 482.

    Internal Revenue Service

Ask Donna what matters in the record.

She can read the source against your case and show you exactly where the answer came from.

Ask Donna

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.