Documents
Briefs, oral arguments, agency decisions and the Federal Register.
922 results
1.06s
Updated to include Federal Register corrections dated 10/14/14
Agency decision · Agency decision
See 2013 Staff Report on Credit Rating Agency Independence, pp. 21-24. … OF ECONOMIC PERSPECTIVES (Spring 2010), Volume 24, Number 2, p. 211–226; Daniel M.
Securities and Exchange CommissionConformed to Federal Register Version
Agency decision · Agency decision
disruptions that the proposed review and feedback mechanism, with its specified time frames for each step of the process, would have caused in the context of M&A transactions or contested solicitations. 399 … On average, proxy research reports were delivered to clients 14 days before the meeting date [in] M&A transactions and 13 days in contested situations.”). 398 399 See supra note 279 and accompanying
Securities and Exchange CommissionThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
On January 10, 2025, the Treasury Department and the IRS published proposed regulations under sections 59A and 6038A (REG-107895-24) in the Federal Register (90 FR 3085). … For each taxable year of the PFIC shareholder for which the retroactive QEF election is requested to be in effect, the amount of cash and the fair market value of any property distributed or 399 deemed
Internal Revenue ServiceConformed to Federal Register Version
Agency decision · Agency decision
DATES: This proposal was published in the Federal Register on April 24, 2026. Comments should be received on or before June 23, 2026. … entries and cash lending entries, as is currently required, could lead to advisers having to complete Questions 42(b) and 43(b) for a larger number of counterparties, thereby increasing their costs. 399
Securities and Exchange CommissionThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
(b)(20) (b)(21) (b)(23) (b)(24) (b)(25) (b)(26) 4. … (vi) Example 6: Failure to pay improperly-accrued tax within 24 months—(A) Facts.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
See §1.132-9 Q/A-24. (3) General public. (i) In general. … Accordingly, as with the proposed section 451(b) regulations, the final regulations provide that the AFS Income Inclusion Rule applies to contracts for the sale of goods. 399 2.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
REG-117213-24, page 433. … Paragraph (g) of this section provides rules preventing 399 the carryover of suspended section 987 loss in connection with certain inbound transactions.
Internal Revenue ServiceAgency decision · Agency decision
Proc. 2019-26, 2019-24 I.R.B. 1323, for passenger automobiles first leased during calendar year 2019. SECTION 4. … If the acquiring corporation has recapture accounts in the same separate category (as defined in 399 §1.904-5(a)(4)(v) and §1.954-1(c)(1)(iii) (1) or (2)), the recapture accounts of the distributor
Internal Revenue ServiceFederal Energy Regulatory Commission (2006)
Agency decision · Agency decision
NERC Petition for Approval of Reliability Standards 24. … To correct this problem, the Valley Group encourages adoption of IEEE/ CIGRE guidelines for selection of weather parameters.182 399.
Federal Energy Regulatory CommissionAgency decision · Agency decision
Holdings is a corporation that was organized pursuant to the laws of the State of Delaware on February 24, 1987. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
Holdings is a corporation that was organized pursuant to the laws of the State of Delaware on February 24, 1987. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
Holdings is a corporation that was organized pursuant to the laws of the State of Delaware on February 24, 1987. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
Holdings is a corporation that was organized pursuant to the laws of the State of Delaware on February 24, 1987. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d 832 (6th Cir. 1968).
United States Tax CourtFederal Energy Regulatory Commission
Agency decision · Agency decision
Comments 399. … See, e.g., Central & South West Services, Inc., 48 FERC 61,197 at 61,731 n.9 (1989). 399 The Commission proposed defining incremental cost, based on its decision in Consumers, as the transmission provider
Federal Energy Regulatory CommissionAgency decision · Agency decision
Holdings is a corporation that was organized pursuant to the laws of the State of Delaware on February 24, 1987. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
Holdings is a corporation that was organized pursuant to the laws of the State of Delaware on February 24, 1987. … Commissioner, 47 T.C. 399, 410 (1967), affd. 398 F.2d 832 (6th Cir. 1968).
United States Tax CourtAgency decision · Agency decision
Source: Treasury Department analysis of confidential tax return data, October 24, 2025. IV. … Proc. 2025-23, 2025-24 I.R.B. 1476, as modified by Rev.
Internal Revenue ServiceSEQ 0001 JOB C21-001-007 PAGE-0001 COVER
Agency decision · Agency decision
–95, 466 CO–26–95, 466 EE–24–93, 468 IA–36–91, 470 IA–44–94, 471 IA–10–95, 478 IA–30–95, 479 INTL–75–92, 480 INTL–24–94, 485 PS–268–82, 491 PS–29–92, 497 PS–34–92, 494 PS–25–94, 502 PS–54–94, 503 PS–8– … If this year is a short taxable year ending on or before December 24, 1995, the taxpayer may instead treat its first taxable year ending after December 24, 1995, as the required year of change.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
No shares of Corporation X stock are treated as issued or provided to Employee M when the shares vest in 2027. 386 (24) Example 24: Vested stock provided to an employee with share withholding—(a) Facts … Corporation chooses to use the simplified method described in section 5.03(2) of this notice. 399 (ii) Analysis.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Section 301.6724-1 is amended by: 399 1. Revising paragraphs (a)(1) and (a)(2) (ii); 2. … The term tungsten means tungsten that is converted to ammonium paratungstate or ferrotungsten. (24) Vanadium.
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.