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Briefs, oral arguments, agency decisions and the Federal Register.

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Massei, 355 U.S. 595 (1958). … Groetzinger, 480 U.S. 23, 35 (1987).

    United States Tax Court
  • Interim Decision #3237

    Agency decision · Agency decision

    Summerlin, 310 U.S. 414 (1940); Guaranty Trust Co. v. United States, 304 U.S. 126 (1938); Utah Power & Light Co. v. United States, 243 U.S. 389 (1911); Bostwick Irrigation District v. … See Matter of brams, 521 F.2d 1094 (3d Cir,), cert. denied, 423 U.S. 1038 (1975), and cases cited therein; see also Matter of Roberts, 682 F.2d 105 (3d Cir. 1982).

    Executive Office for Immigration Review
  • Bulletin No. 1999–18

    Agency decision · Agency decision

    For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. 2 IRB 1999-18 4/29/99 1:37 PM Page 3 Part I. … 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 May 1999. See Rev. Rul. 99–21, page 3. Rev.

    Internal Revenue Service
  • Bulletin No. 2022–48

    Agency decision · Agency decision

    PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … I.R.B. 325 2022-51, 2022-43 I.R.B. 331 2022-52, 2022-43 I.R.B. 337 2022-53, 2022-45 I.R.B. 437 2022-54, 2022-45 I.R.B. 439 2022-55, 2022-45 I.R.B. 443 2022-56, 2022-47 I.R.B. 480 2022-57, 2022-47 I.R.B. 482

    Internal Revenue Service
  • Bulletin No. 2025–20

    Agency decision · Agency decision

    PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2025-8, 2025-15 I.R.B. 1390 2025-9, 2025-16 I.R.B. 1415 2025-10, 2025-19 I.R.B. 1421 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2025-5, 2025-7 I.R.B. 767 2025-6, 2025-11 I.R.B. 1064 2025-7, 2025-13 I.R.B. 1239 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482

    Internal Revenue Service
  • Case 1:14-cv-00652-SS Document 27 Filed 03/06/15 Page 1 of 21

    Agency decision · Agency decision

    Any money not used for such equitable relief is to be deposited to the U.S. Treasury as disgorgement. … Alexander Alexander J"aw Firm 1505 West Sixth Street Austin, Texas 78703 (512) 482-9500 (512) 472-4013 (facsimile) ralexander@alex.anderatty .com COUNSEL FOR HOME RELIEF FOUNDATION, INC; JOHN DICRISTOFALO

    Federal Trade Commission
  • U.S. Department of Labor

    Agency decision · Agency decision

    U.S. … FTC, 482 F.2d 672, 698 (D.C.

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 25 B.T.A. 474, 482 (1932), affd, 73 F.2d 110 (D.C. … Coal & Coke Co., 301 U.S. 495, 509 (1937)).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987). - 43 Commissioner, 97 T.C. 120, 128 (1991); UFE, Inc. v. Commissioner, 92 T.C. 1314, 1321 (1989); Sandor v. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987); WilkinsonBeane, Inc. v. Commissioner, 420 F.2d at 356; J.P. Sheahan - 59 Associates v. Commissioner, T.C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987). - 43 Commissioner, 97 T.C. 120, 128 (1991); UFE, Inc. v. Commissioner, 92 T.C. 1314, 1321 (1989); Sandor v. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987); WilkinsonBeane, Inc. v. Commissioner, 420 F.2d at 356; J.P. Sheahan - 59 Associates v. Commissioner, T.C.

    United States Tax Court
  • Interim Decision #3336

    Agency decision · Agency decision

    Interim Decision #3336 In re A-S-, Respondent Decided February 19, 1998 U.S. … Cardoza-Fonseca, 480 U.S. 421 (1987); INS v. Stevic, 467 U.S. 407 (1984). In light of the foregoing, we will enter the following orders.

    Executive Office for Immigration Review
  • DEBEVOISE & PLIMPTON

    Agency decision · Agency decision

    . and non-U.S. clients. … Drexel Firestone, 519 F.2d 974, 993 (2d Cir.), cert. denied, 423 U.S. 1018 (1975); Schoenbaum v.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 25 B.T.A. 474, 482 (1932), affd, 73 F.2d 110 (D.C. … Coal & Coke Co., 301 U.S. 495, 509 (1937)).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Alfalfa Dehydrating & Milling Co., 417 U.S. 134, 148-149 (1974) (citations omitted). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Mattel1 Ram TSI Twist-Tex U.S. … Boyle, 469 U.S. 241 (1985); see also Neonatology Associates, P.A. v. Commissioner, 115 T.C. 43, 98 (2000).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Todd concluded that the U.S. … Stroop, 496 U.S. 478, 482 If the statute is silent or ambiguous, the legislative history may reveal congressional intent. See Burlington No. R.R. v.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Boyd, 228 U.S. 482, applies to pr ceedings in bankruptcy as well as to equity receiverships . is2> It gives' creditors, w ther secured or unse ured, the right to exclude st .ckholders entirely f om the … Boyd, 228 U.S. 482 (1913) , 11 "to exclude stockhold- il ers [of the insolvent corpor tion] entirely from the reorganization pl n when the debtor is insolvent." Helvering v. -Ala.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Boyd, 228 U.S. 482, applies to pr ceedings in bankruptcy as well as to equity receiverships . is2> It gives' creditors, w ther secured or unse ured, the right to exclude st .ckholders entirely f om the … Boyd, 228 U.S. 482 (1913) , 11 "to exclude stockhold- il ers [of the insolvent corpor tion] entirely from the reorganization pl n when the debtor is insolvent." Helvering v. -Ala.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987). - 43 Commissioner, 97 T.C. 120, 128 (1991); UFE, Inc. v. Commissioner, 92 T.C. 1314, 1321 (1989); Sandor v. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987); WilkinsonBeane, Inc. v. Commissioner, 420 F.2d at 356; J.P. Sheahan - 59 Associates v. Commissioner, T.C.

    United States Tax Court

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