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Briefs, oral arguments, agency decisions and the Federal Register.
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Division of Investment Management
Agency decision · Agency decision
Non-Profits Non-U.S. Individuals State/Muni. Govt. Pension Plans U.S. Individuals State/Muni. Govt. … Non-Profits Non-U.S. Individuals State/Muni. Govt. Pension Plans U.S. Individuals State/Muni. Govt.
Securities and Exchange CommissionAgency decision · Agency decision
Id. at 482. … See id. at 482. Further, the main contention in Merck & Co. concerned the repayment of principal, which was contingent on payments based on a floating interest rate. Id. at 482-483.
United States Tax CourtAgency decision · Agency decision
Id. at 482. … See id. at 482. Further, the main contention in Merck & Co. concerned the repayment of principal, which was contingent on payments based on a floating interest rate. Id. at 482-483.
United States Tax CourtAgency decision · Agency decision
- 20 In 1991, petitioners filed a Form 1040X, Amended U.S. Individual Income Tax Return, with respect to their 1989 return. … Commissioner, 101 T.C. 412, 423-424 (1993); Estate of Andrews v. Commissioner, 79 T.C. 938, 940 (1982); Duncan Indus. v. Commissioner, 73 T.C. 266, 276 (1979); Kaplan v.
United States Tax CourtAgency 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 June 2023. See Rev.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
Supreme Court decision, U.S. … Supreme Court decision, U.S.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Non-U.S. Individuals Non-Profits State/Muni. Govt. Entities State/Muni. Govt. Pension Plans U.S. … Non-U.S. Individuals Non-Profits State/Muni. Govt. Entities State/Muni. Govt. Pension Plans U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Entities Non-Profits Non-U.S. Individuals State/Muni. Govt. Pension Plans U.S. … Entities Non-Profits Non-U.S. Individuals State/Muni. Govt. Pension Plans U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Entities Non-U.S. Individuals U.S. Individuals State/Muni. Govt. … Entities Non-U.S. Individuals U.S. Individuals State/Muni. Govt.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Helvering, - 16 [*16] 293 U.S. 465, 469 (1935). … Boyle, 469 U.S. 241, 250 (1985).
United States Tax CourtAgency decision · Agency decision
Commissioner, 56 T.C. 1083, 1089 (1971), affd. 482 F.2d 150 (3d Cir. 1973); State Farming Co. v. Commissioner, 40 T.C. 774, 783 (1963). … Ludey, 274 U.S. 295, 300-301 (1927); Southeastern Bldg. Corp. v. Commissioner, 3 T.C. 381, 384 (1944), affd. 148 F.2d 879 (5th Cir. 1945).
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Non-Profits Non-U.S. Individuals State/Muni. Govt. Entities U.S. Individuals State/Muni. Govt. … Non-Profits Non-U.S. Individuals State/Muni. Govt. Entities U.S. Individuals State/Muni. Govt.
Securities and Exchange CommissionAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
United States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett, 337 U.S. 55 (1949). … C.B. 423, 495. See S.
United States Tax CourtAgency decision · Agency decision
Massei, 355 U.S. 595 (1958). … Groetzinger, 480 U.S. 23, 35 (1987).
United States Tax CourtAgency decision · Agency decision
the meaning of section 267(b) or 707(b)(1)) to a 25% foreign shareholder of the reporting corporation, or • Any other person who is related to the reporting corporation within the meaning of section 482 … Foreign-owned U.S. DEs. While a foreign-owned U.S.
Internal Revenue ServiceSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
August 5, 1994) the staff stated that it would not recommend enforcement action under Rule 482 under the 1933 Act or Rule 34b-l under the i 940 Act if a fund formed as a result of merging three other funds … July 27; 1994) the staf declined to grant no-action assurance if a fund treted certn notes as instniments issued or agency theref ("Governent Securities") for guartee by the U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Boyle, 469 U.S. 241, 245 (1985); Roberts v. Commissioner, 860 F.2d 1235, 1241 (5th Cir. 1988), aff'a T.C. Memo. 1987-391. … United States, 482 F.3d 792, 801 (5th Cir. 2007).
United States Tax Court
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