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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency 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
Transition penalty relief for taxable years that begin in 2021 with respect to new Schedules K-2 and K-3 required for Forms 1065, U.S. Return of Partnership Income, 1120-S, U.S. … 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 July 2021. 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 CourtUnited States Tax Court — Opinions MOP.ndjson
Agency decision · Agency decision
Memo. 1999-423. … Memo. 1999-423.
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 CourtINITIAL DECISION RELEASE NO. 1391
Agency decision · Agency decision
Tr. 343-423; Div. Ex. 51. He is a professor of accountancy at Baruch College. Tr. 344. His past experience includes working at the AICPA, setting auditing and other professional standards. Tr. 344. … Schor, 478 U.S. 833, 846 (1986) (internal quotation marks omitted); see Lorillard v.
Securities and Exchange CommissionAgency decision · Agency decision
Tandon, 111 F.3d 482 (6th Cir. 1997), the U.S. … United States, 348 U.S. 121 (1954); Webb v. Commissioner, 394 F.2d 366, 371-372 (5th Cir. 1968), affg. T.C. Memo. 1966-81.
United States Tax CourtAgency decision · Agency decision
Memo. 1988-482, 56 T.C.M. (CCH) 413, 417. … Memo. 1988-482, and Gladstone v. Commissioner, T.C. Memo. 1992-10, supplementing T.C. Memo. 1990-173, did not involve motions for leave to amend petitions.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Asset Type Equity Securities RIC/BDC Securities IG Corporate Bonds Other Other PIV Securities U.S. Govt./Agency Bonds Cash/Cash Equivalents U.S. … IA-2504 April 7, 2006 A statue enacted in the U.S. Virgin Islands which regulates investment advisers.
Securities and Exchange CommissionAgency decision · Agency decision
Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. … Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S.
Internal Revenue ServiceAgency decision · Agency decision
For sale by the Superintendent of Documents U.S. Government Printing Office, Washington, D.C. 20402. 3 Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 355. … The final regulations that are the subject of these corrections are under section 482 of the Internal Revenue Code. FOR FURTHER INFORMATION CONTACT: Lilo A.
Internal Revenue ServiceU.S. Securities and Exchange Commission
Agency decision · Agency decision
Non-U.S. Individuals State/Muni. Govt. Entities Non-Profits State/Muni. Govt. Pension Plans U.S. … Non-U.S. Individuals State/Muni. Govt. Entities Non-Profits State/Muni. Govt. Pension Plans U.S.
Securities and Exchange CommissionConformed to Federal Register version
Agency decision · Agency decision
12 407 336 U.S. … See Board Letter, at 8. 423 See comment letter from CFA.
Securities and Exchange CommissionAgency decision · Agency decision
Mead Corp., 533 U.S. 218, 221 (2001); ADVO, Inc. v. Commissioner, 141 T.C. 298, 322 (2013); Armco, Inc. v. … Notice 2002-59, sec. 3.01, 2002-2 C.B. at 482, states: Treasury and the Service understand that, under certain split-dollar life insurance arrangements (some of which are referred to as "reverse" split-dollar
United States Tax CourtAgency decision · Agency decision
Memo. 1999-423 UNITED STATES TAX COURT JERRY L. CRABTREE, ET AL.,1 Petitioners v. … United States, 348 U.S. 121, 131-132 (1954); Lipsitz v. Commissioner, 21 T.C. 917, 931 (1954), affd. 220 F.2d 871 (4th Cir. 1955).
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
United States, 423 U.S. 161, 165 n.4 (1976). For a notice of deficiency to be valid, it must be sent to the taxpayer before the period of limitations for assessment has expired. See sec. 6213(a). … Clintwood Elkhorn Mining Co., 553 U.S. 1, 11 (2008).
United States Tax CourtIncluding the instructions for (2021)
Agency decision · Agency decision
Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. … 403 408 413 418 423 403 408 413 418 423 403 408 413 418 423 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 703 708 713 718 723 703 708 713 718 723 703 708 713 718 723 703 708 713
Internal Revenue ServiceAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax CourtAgency decision · Agency decision
U.S. Shelter Corp. v. United States, 13 Cl. Ct. 606, 619-621 (1987) (citing Bobsee - 19 Corp. v. United States, 411 F.2d 231, 239 (5th Cir. 1969)). … Helvering, 293 U.S. 465 (1935); Davis v. United States, 282 F.2d 623, 627 (10th Cir. 1960).
United States Tax Court
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