Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
1.01s
These synopses are intended only as aids to the reader in
Agency decision · Agency decision
For sale by the Superintendent of Documents, U.S. … other), with the need to keep U.S. business competitive.
Internal Revenue ServiceIN THE UN ITED STATES DISTRICT COURT (2024)
Agency decision · Agency decision
gains a competitive advantage, or Eastman Kodak, 504 U.S . at 482-83. … S. at 482 (quoting Grinnell Corp , 384 U.S. at 572).
Federal Trade CommissionAgency 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
.— 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. … in the principles used to calculate the foreign tax base and the U.S. tax base.
Internal Revenue ServiceAgency 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 CourtAgency decision · Agency decision
L. 97-248, sec. 204(a), 96 Stat. 423. … Commissioner, 439 U.S. 522, 541 (1979); Public Serv. Co. v. Commissioner, supra; see also United States v. Hughes Properties, Inc., 476 U.S. 593, 603 (1986).
United States Tax CourtAgency decision · Agency decision
Myers is 3 Absent stipulation to the contrary, see I.R.C. § 7482(b)(2), appeal of this case would lie to the U.S. … United States, 523 U.S. 224, 234 (1998) (quoting Bhd. of R.R. Trainmen v. Balt. & Ohio R.R. Co., 331 U.S. 519, 529 (1947)); accord Abdo v. Commissioner, 162 T.C. 148, 163 (2024) (reviewed).
United States Tax CourtAgency decision · Agency decision
Abudu, 485 U.S. 94 (1988); INS v. Jong Ha Wang, 450 U.S. 139 (1981) (per curiam); Matter of Coelho, 20 I&N Dec. 464 (BIA 1992). … Doherty, 502 U.S. 314 (1992); INS v. Abudu, supra.
Executive Office for Immigration ReviewAgency decision · Agency decision
No. 91-552, at 88 (1969), 1969-3 C.B. 423, 480. II. Charitable Remainder Unitrust (CRUT) Section 664, also added by TRA '69 sec. 201(e)(1), 83 Stat. at 562, defines a CRUT. … Tax Comm'n, 481 U.S. 454, 461 (1987)). We find that the text of section 664(e) is ambiguous. Section 664(d)(1) and (2) defines both charitable remainder annuity trusts (CRATs) and CRUTs.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … No. 98-369, sec. 423(a), 98 Stat. at 799. Instead, Congress required that the custodial parent sign a written declaration that he or she "will not claim" the child as a dependent.
United States Tax CourtAgency 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 CourtAgency decision · Agency decision
United States, 423 U.S. 161 (1976). … Helvering, 290 U.S. 111 (1933).
United States Tax CourtAgency decision · Agency decision
On November 8, 1982, following a 12-week jury trial in the U.S. … Image Technical - 8 Servs., Inc., 504 U.S. 451, 456 (1992); United States v. Diebold, Inc., 369 U.S. 654, 655 (1962); Sierra Club, Inc. v.
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtT. C. Summary Opinion 2011-120
Agency decision · Agency decision
- 5 Helvering, 292 U.S. 435, 440.(1934). These rules apply to deductions claimed for charitable contributions. Commissioner, ,81 T.C. 806, 815 opinion 767 F.2d 931 (9th Cir..1985). … T.C. 468, 481 482 Sec. 170(c) (2); McGahen v. Commissioner, 76 (1981), affd. without published opinion 720 F.2d 664 (3d Cir. 1983).
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.