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Agency decision · Agency decision
In Lohrke, we held that a taxpayer may deduct the expenses of another taxpayer in 8 (...continued) affiliates (operational entities), pursuant to sec. 482. … Earl, 281 U.S. right to receive income is taxed. 111 (1930).
United States Tax CourtCite as 24 I&N Dec. 151 (BIA 2007)
Agency decision · Agency decision
U.S. … U.S.
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 109 T.C. 423, 431-432 (1997). … Commissioner, 423 F.2d 485, 486-487 (4th Cir. 1970), affg. 51 T.C. 235 (1968).
United States Tax CourtAgency decision · Agency decision
3,712 4,596 1,496 $ 992 1,805 --2,510 $46,063 884 2,376 342 2,485 $44,916 --2,047 ----$29,527 --1,818 ----$26,691 Net after 50 percent reduction for 1995-98 per sec. 274(n). 1998 952 7,839 ----423 … Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933); Elliott v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933); Rockwell v. Commissioner, 512 F.2d 882, 887 (9th Cir. 1975), affg. T.C. Memo. 1972-133. … Memo. 1986-482; Jackson v. Commissioner, T.C. Memo. 1986-15. - 12 An order granting respondent's Motion for Judgment on the Pleadings and decision for respondent will b entered.
United States Tax CourtAgency decision · Agency decision
Underwood, 487 U.S. 552, 565 (1988); Powers v. Commissioner, 100 T.C. 457, 470-471 (1993). … 802 16,257 337 167 ---- -$16,281 11,831 -3,634 506 -5,473 -324 10,275 377 1,100 4,676 110 479 1,495 697 648 100 2,108 1,509 47 15,962 154 167 ---- -$470 5,288 -0 (185) -0 -(44) (2,393) 35 430 (3,528) 423
United States Tax CourtInitial Decision Release No. 1407
Agency decision · Agency decision
Ex. 423. … See Exs. 423 & 424.
Securities and Exchange CommissionAgency decision · Agency decision
Kluener using APECO as a conduit, we need not address respondent's contention that the gain from the sale of the horses should be allocated, pursuant to section 482, to Mr. … Court Holding Co., 324 U.S. at 334, and its progeny applies to a transaction, all prerequisites for application of section 482 are likewise met. Southern Bancorporation v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).
United States Tax CourtAgency decision · Agency decision
Express Publ'g Co., 312 U.S. 426 (1941), and Comm'ns Workers v. NLRB, 362 U.S. 479 (1960))). … No. 91-552, at 303 (1969), 1969-3 C.B. 423, 615 (emphasis added).
United States Tax CourtAgency decision · Agency decision
Express Publ'g Co., 312 U.S. 426 (1941), and Comm'ns Workers v. NLRB, 362 U.S. 479 (1960))). … No. 91-552, at 303 (1969), 1969-3 C.B. 423, 615 (emphasis added).
United States Tax CourtAgency decision · Agency decision
Intergraph and its U.S.-based affiliated companies used the U.S. dollar as its functional currency. … Commissioner, 352 U.S. 82, 85 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 487 (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Benak v.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Stuart, 317 U.S. 154, 161 (1942) (quoting United States v. Pelzer, 312 U.S. 399, 402-03 (1941)). … See Stuart, 317 U.S. at 161.
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 Respondent bears the burden of proving the elements (1933). for transferee liability. See sec. 6902(a). … Commissioner, 91 T.C. 396, 423- (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency 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
March 6, 2000 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 March 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 ServiceAgency 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
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
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 Court
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