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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
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Agency 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
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
Code Co., 280 U.S. 445, 449 (1930); see also United States v. Catto, 384 U.S. 102 (1966); Schlude v. Commissioner, 372 U.S. 128, 133-134 (1963); Am. Auto. Association v. … United States, 367 U.S. 687, 697-698 (1961); Auto. Club of Mich. v. Commissioner, 353 U.S. 180, 189-190 193, 203 (1934). (1957); Brown v. Commissioner, 291 U.S.
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 CourtCite as 29 I&N Dec. 485 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 485 (BIA 2026) Interim Decision #4168 Matter of D-J-L-, Applicant Decided March 5, 2026 U.S. … Matter of J-R-G-P-, 27 I&N Dec. 482, 487 (BIA 2018).
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 875 F.2d at 423). … Commissioner, 875 F.2d at 423).
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2021-04, 2021-09 I.R.B. 895 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
On April 15, 1982, petitioners filed a Form 4868, Application for Automatic Extension of Time to File U.S. … Memo. 1987-482. Section 6201, which prescribes the Commissioner's assessment authority, provides that "No unpaid amount of estimated tax under section 6153 or 6154 shall be assessed."
United States Tax CourtFederal Register / Vol. 71, No. 134 / Thursday, July 13, 2006 / Proposed Rules
Agency decision · Agency decision
FOR FURTHER INFORMATION CONTACT: William Arvin, Office of Exporter Services, Regulatory Policy Division: email warvin@bis.doc.gov, telephone (202) 482–2440. … For taxable years beginning after August 24, 1994, a U.S. corporation’s QBU that would otherwise be required to use a hyperinflationary currency as its functional currency generally must use the dollar
Federal Energy Regulatory CommissionAgency 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 Court
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