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  • 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 Commission
  • Conformed 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 Commission
  • These 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 Service
  • Conformed 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 Commission
  • These 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 Service
  • These 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 Service
  • These 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 Service
  • Bulletin No. 2020–33

    Agency 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 Service
  • Federal 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 Commission
  • UNITED STATES TAX COURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency 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 Court
  • Federal 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 Commission
  • UNITED STATES TAX COURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency 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 Court
  • Bulletin No. 2026–39

    Agency 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 Service
  • SEQ 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 Service
  • These 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 Service
  • These 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

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