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Agency decision · Agency decision
Commissioner, 338 U.S. 442, 446 (1950). The taxpayer bears the burden of proving the fact and the amount of the loss. Rule 142(a); Ocean Sands Holding Corp. v. Commissioner, T.C. … Memo. 1980-423, affd. without published opinion 701 F.2d 167 (4th Cir. 1983).
United States Tax CourtAgency decision · Agency decision
Helvering, 292 U.S. 435, 440 (1934). … Commissioner, 76 T.C. 468, 481-482 (1981), aff'd without published opinion, 720 F.2d 664 (3d Cir. 1983).
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Agency decision · Agency decision
Capital Gais Reseach Bureau, 375 U.S. 180 (1963) (holding that Advisers Act Section 206 imposes a fiduciary duty on investment advisers). 9~W9LwW~ 9~~~ ~ Z?od ~ Z? … Hungary 2029 Century Park East 202 452 9250 3105565800 305 358 9900 617 482 6800 361 266 9520 Rák6czi ut 1-3 9l QP 9~QP ~ Office of Chief Counsel Di vision of Investment Management Securi ties
Securities and Exchange CommissionAgency decision · Agency decision
Memo LEXIS 138, at *15, aff’d, 482 F. App’x 881 (5th Cir. 2012). Petitioner consented to the loan by signing the loan agreement, which required intervenor to make 130 payments over five years. … Petitioner and intervenor timely filed a joint Form 1040, U.S. Individual Income Tax Return, for 2010. On the return they reported, among other things, the above-described deemed distributions.
United States Tax CourtAgency decision · Agency decision
All amounts must be stated in U.S. dollars. … The appropriate charge is determined in accordance with the provisions of section 482 and the regulations thereunder. See Temporary Regulations section 1.367(d)-1T(c)(1).
Internal Revenue ServiceAgency decision · Agency decision
“Active Registrations” reflect the total number of phone numbers registered on the National Do Not Call Registry as of September 30, 2013. 2 Population estimates are based on the 2012 U.S. … . 30, 2013 FY 2009 through FY 2013 Complaints FY 2013 Complaints 605 614,564 22,364 Area Code Active Registrations as of Sept. 30, 2013 FY 2009 through FY 2013 Complaints FY 2013 Complaints 423
Federal Trade CommissionCorrected to conform to Federal Register version
Agency decision · Agency decision
GAAP. 424 Current U.S. … See Note to paragraph (b)(4), rule 482(b)(4).
Securities and Exchange CommissionAgency decision · Agency decision
See Bureau of East Asian and Pacific Affairs, U.S. … CIS Resource Information Center, U.S.
Executive Office for Immigration ReviewAgency decision · Agency decision
Heininger, 320 U.S. 467, 475 (1943). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … - 28 [*28] Commissioner, 51 T.C. 543, 547 (1969), M, 423 F.2d 710 (9th Cir. 1970); Pulvers v. Commissioner, 48 T.C. 245, 249-250 (1967), M, 407 F.2d 838 (9th Cir. 1969); Thornton v.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … App'x 423 (5th Cir. 2012); see also Saunders v. Commissioner, T.C. Memo. 1982-655 (holding that an advance constituted taxable compensation rather than a loan), M, 720 F.2d 871 (5th Cir. 1983).
United States Tax CourtFor the latest information about developments related to
Agency decision · Agency decision
U.S. account. A U.S. account is any account held by one or more specified U.S. persons. … stock purchase plan under section 423(c).
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Memo. 1995-482; sec. 1.165-1(d), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Kelly read newspaper articles discussing the then recent decision of the U.S. Supreme Court in Commissioner v. Groetzinger, 480 U.S. 23 (1987). … Commissioner, 397 U.S. 572, 575 (1970).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Skelly Oil Co., 394 U.S. 678, 684 (1969). United States v.
United States Tax CourtAgency decision · Agency decision
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 December 1997. See Rev. Rul. 97–50, page 5. … —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
Section 101(a)(42)(A) of the Act; , 480 U.S. 421, 441 (1987). … Elias-Zacarias, supra, at 482; Canas-Segovia v. INS, 970 F.2d 599, 601-02 (9th Cir. 1992); see also Matter of S-P-, supra.
Executive Office for Immigration ReviewORAL ARGUMENT NOT YET SCHEDULED
Agency decision · Agency decision
Ct. 423 (2005) . . . . . . . . . . . . . . . . 57 City of Roseville v. Norton, 348 F.3d 1020 (D.C. … Ct. 423 (2005).
Securities and Exchange CommissionAgency decision · Agency decision
.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … Section 482.—Allocation of Income and Deductions Among Taxpayers The applicable federal short-term, mid-term, and long-term rates are set forth for the month of April 2022. See Rev.
Internal Revenue ServiceAgency decision · Agency decision
Trans World Airlines, Inc., 504 U.S. 374, 384 (1992); Crawford Fitting Co. v. J. T. Gibbons, Inc., 482 U.S. 437, 445 (1987); see also St. Jude Medical, Inc. v. Commissioner, 34 F.3d 1394 (CA8 1994). … Isenbergh, International Taxation: U.S.
Internal Revenue Service
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