Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
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Conformed 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
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
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). II. … Helverina, 292 U.S. 435, 440 (1934).
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 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 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 CourtAgency decision · Agency decision
A c c o r d i n g l y, U.S. source effectively connected income of foreign taxpayers and U.S. source income of U.S. taxpayers will be treated the same. … However, the U.S.
Internal Revenue ServiceAgency decision · Agency decision
Review Bd . , 423 F .3d 483, 491 (5th Cir . 2005) (quoting 6111I,Fed . Reg . 19 978 (May 3, 1996)) . … Review Bd . , 423 F .c3d at 491-492, and the Sixth Circuit, see Varnadore v . Sec . of Labor , 141 F .3d 625, 631 (6th Cir . 1998), and Holtzclaw 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. … 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.
Internal Revenue ServiceAgency 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, 7702, 7872.) Rev. … 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.
Internal Revenue ServiceAgency decision · Agency decision
The U.S. … (CCH) 423, 425–26; Holtz v. Commissioner, T.C. Memo. 1982-436, 44 T.C.M. (CCH) 640, 644.
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, 7702, 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 May 2026. See Rev.
Internal Revenue ServiceAgency decision · Agency decision
For the years in issue Robison Ranch filed Forms 1065, U.S. Return of Partnership Income, and claimed its loss deductions on its Schedules F, Profit or Loss From Farming. … Commissioner, 88 T.C. 464, 481-482 (1987).
United States Tax CourtAgency decision · Agency decision
American Trucking Associations, Inc., 310 U.S. 534, 542-543 (1940); Hospital Corp. of Am. v. Commissioner, 107 T.C. 116, 128 (1996). … Stroop, 496 U.S. 478, 482 (1990). Petitioner’s Controlling Shareholder Argument--Below-market loans between corporations and shareholders may come within the provision of section 7872.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933); P.D.B. Sports, Ltd. v. Commissioner, 109 T.C. 423, 444 (1997). … Cartwright, 411 U.S. 546, 551 (1973) (quoting sec. 20.2031-1(b), Estate Tax Regs.).
United States Tax CourtCite as 23 I&N Dec. 629 (BIA 2003)
Agency decision · Agency decision
Bureau of Democracy, Human Rights, and Labor, U.S. … City of Bessemer, 470 U.S. 564, 573 (1985)).
Executive Office for Immigration ReviewDivision of Investment Management
Agency decision · Agency decision
Pension Plans Insurance Companies Non-Profits U.S. Individuals Non-U.S. Individuals Banking/Thrift Inst. State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans Insurance Companies Non-Profits U.S. Individuals Non-U.S. Individuals Banking/Thrift Inst. State/Muni. Govt. Entities Unknown Non-U.S.
Securities and Exchange Commission
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