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Agency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … No. 91-552, at 88 (1969), as reprinted in 1969-3 C.B. 423, 480).
United States Tax CourtAgency decision · Agency decision
Memo. 1998-423; see also Estate of Mixon v. United States, 464 F.2d 394, 398 n.1 (5th Cir. 1972); A.R. Lantz Co. v. United States, 424 F.2d 1330 (9th Cir. 1970). … Commissioner, 326 U.S. 521, 530 (1946).
United States Tax CourtAgency decision · Agency decision
INS, 4 F.3d 482, 488 (7th Cir. 1993); Mejia-Carrillo v. United States INS, 656 F.2d 520, 522 (9th Cir. 1981); Matter of O-J-O-, 21 I&N Dec. 381 (BIA 1996); Matter of Ige, 20 I&N Dec. 880 (BIA 1994). … INS, 710 F.2d 601 (9th Cir. 1983), cert. denied, 465 U.S. 1068 (1984); Diaz-Salazar v. INS, 700 F.2d 1156 (7th Cir), cert. denied, 462 U.S. 1132 (1983); see also Bueno-Carrillo v.
Executive Office for Immigration ReviewChapter 4 - Adoption Definition and Order Validity
Agency decision · Agency decision
rather than the prior parents, exercise full parental authority over the child as a result of the adoption, the adoption order may be valid to form the basis of granting an immigration benefit under U.S … See Sections 482(2)(a)-(c) of Restatement (Third) Foreign Relations Law of the United States. [^ 7] See Matter of Cho (PDF) , 16 I&N Dec. 188 (BIA 1977). [^ 8] See Guidance for Determining if an Adoption
US Citizenship and Immigration ServicesCase 4:22-cv-04365 Document 1 Filed on 12/16/22 in TXSD Page 1 of 11
Agency decision · Agency decision
CITIZENSHIP OF PRINCIPAL PARTIES (Place an “X” in One Box for Plaintiff ✖ 1 U.S. Government Plaintiff 3 Federal Question (U.S. Government Not a Party) 2 U.S. … In cases where the U.S. is a party, the U.S. plaintiff or defendant code takes precedence, and box 1 or 2 should be marked.
Securities and Exchange CommissionAgency decision · Agency decision
Grocery Co., 304 U.S. 282, 295 (1938). … Memo. 1997-482 (the taxpayer did not prove that its reserves were reasonable because the Commissioner's expert used hindsight to show that the taxpayer's reserves were overstated).
United States Tax CourtAgency decision · Agency decision
Heston timely filed her Form 1040, U.S. Individual Income Tax Return, for 2017. … Title II of the Social Security Act provides for SSDI payments. 42 U.S.C. sec. 423 (2018).
United States Tax CourtAgency decision · Agency decision
Chenery Corp., 332 U.S. 194 (1947), and SEC v. Chenery Corp., 318 U.S. 80 (1943))); Jones v. Commissioner, T.C. Memo. 2012-274 (same); Salahuddin v. Commissioner, T.C. … Appx. 423 (5th Cir. 2011). The IRM describes procedures the IRS uses in determining whether a proposed installment agreement facilitates the collection of an unpaid tax liability.
United States Tax CourtAgency decision · Agency decision
INS, 482 F.2d 886, 888 (5th Cir. 1973); Henriques v. INS, 465 F.2d 119, 120-21 (2d. Cir. 1972), cert. denied, 410 U.S. 968 (1973); Sumio Madokoro v. … Morrison, 449 U.S. 361, 365 (1981); see also Moore v. Illinois, 434 U.S. 220, 232 (1977).
Executive Office for Immigration ReviewAgency decision · Agency decision
Basye, 410 U.S. 441, 449 (1973); Commissioner v. Culbertson, 337 U.S. 733, 739-740 (1949); Lucas v. Earl, 281 U.S. 111 (1930). … Commissioner, 319 U.S. 436, 439 (1943) (citing New Colonial Ice Co. v. Helvering, 292 U.S. 435, 442 (1934), and Deputy v. du Pont, 308 U.S. 488, 494 (1940)).
United States Tax CourtAgency decision · Agency decision
(OPL), is not income to petitioner pursuant to sec. 482. … Croninger, 226 U.S. 491 (1913).
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
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtAgency decision · Agency decision
Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Peterson Marital Trust v. … Commissioner, 76 T.C. 423, 431 (1981) ("we find the statute clear and unambiguous, and respondent has no power to promulgate a regulation adding provisions that he believes Congress should have included
United States Tax CourtORAL ARGUMENT HELD MAY 12, 2009
Agency decision · Agency decision
Howey Co., 328 U.S. at 298-99.” 577 F.3d at 339. … Forman, 421 U.S. 837, 852 (1975)).
Securities and Exchange CommissionAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden of proving the elements for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- 424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Id. at 423. … The U.S. Claims Court followed this decision in Pesko v. United States, 19 Cl.
United States Tax Court
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