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Division of Investment Management
Agency decision · Agency decision
Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S. … Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S.
Securities and Exchange CommissionCite 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 ReviewAgency 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 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 CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1993). We hold that petitioner incorrectly calculated his basis in the Atascadero property. … Memo. 1988-482; Shaheen v. Commissioner, T.C. Memo. 1982-445; Sargent v. Commissioner, supra; see also sec. 1.166-6, Income Tax Regs.
United States Tax CourtAgency 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 ServiceAgency decision · Agency decision
U.S. Dep’t of Def., 913 F.3d 423, 431 (4th Cir. 2019); see Norton v. S. Utah Wilderness All. … Ass’n of U.S. v. State Farm Mut. Auto. Ins. Co., 463 U.S. 29, 52 (1983).
United States Tax CourtAgency decision · Agency decision
Black joined the U.S. Marine Corps. at the end of 1945. In 1949 he entered the U.S. Naval Academy, and in 1953 he graduated with a bachelor of science degree in electrical engineering. … 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
City of Water Valley, 452 F.3d 423 (5th Cir. 2006).................................................................30 Mississippi Valley Gas Co. v. … City of Water Valley, 452 F.3d 423 (5th Cir. 2006).
Federal Trade CommissionAgency decision · Agency decision
Burke, 504 U.S. 229 (1992); Commissioner v. Kowalski, 434 U.S. 77, 82-83 (1977); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955); Helvering v. Clifford, 309 U.S. 331, 334 (1940). … Kowalski, 434 U.S. at 93 (quoting S.
United States Tax CourtAgency decision · Agency decision
The U.S. … Federal Trade Commission, 18 the U.S.
Federal Trade CommissionAgency 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
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
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
.— 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
[Reserved]. (9) Effect of section 482 adjustments on post-1986 foreign income taxes and post-1986 undistributed earnings. [Reserved]. … For example, if an audit results in an allocation of income under section 482, and such allocation results in an adjustment treated as a capital contribution by a U.S. transferor to a foreign corporation
Internal Revenue ServiceAgency decision · Agency decision
M&M’s 1989 U.S. … Janis, 428 U.S. 433, 441 (1976); Jackson v. Commissioner, supra at 401. In Weimerskirch v. Commissioner, supra, and Dellacroce v.
United States Tax CourtAgency decision · Agency decision
American College of Physicians, 475 U.S. 834, 848-849 (1986). … Natural Resources Defense Council, Inc., 467 U.S. 837, 842-843 (1984); Bate Refrigerating Co. v. Sulzberger, 157 U.S. 1, 36-37 (1895); Halpern v. Commissioner, 96 T.C. 895 (1991).
United States Tax CourtAgency decision · Agency decision
United Dominion, 532 U.S. at 826. … The U.S.
United States Tax CourtAgency 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 Court
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