Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.81s
Agency decision · Agency decision
The U.S. … Federal Trade Commission, 18 the U.S.
Federal Trade CommissionAgency 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
.— 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
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
Groetzinger, 480 U.S. at 35. … Commissioner, 205 F.3d 897, the U.S.
United States Tax CourtAgency decision · Agency decision
United Dominion, 532 U.S. at 826. … The U.S.
United States Tax CourtAgency decision · Agency decision
The legislative history refers to this as a "U.S. tax liability." See S. Rept. No. 99-313, at 482 (1986), 1986-3 (Part 3) C.B. 1, 482. … Lane-Wells CS, 321 U.S. 219, 223 (1944) (emphasis added).
United States Tax CourtAgency decision · Agency decision
The legislative history refers to this as a "U.S. tax liability." See S. Rept. No. 99-313, at 482 (1986), 1986-3 (Part 3) C.B. 1, 482. … Lane-Wells CS, 321 U.S. 219, 223 (1944) (emphasis added).
United States Tax CourtA Comprehensive Strategy for Reducing the Tax Gap
Agency decision · Agency decision
A Comprehensive Strategy for Reducing the Tax Gap U.S. … A representative sample of these items includes: • Guidance regarding transfer-pricing arrangements involving cost-sharing under section 482; • Guidance under section 671 regarding information reporting
Internal Revenue ServiceAgency 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 CourtDivision 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
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
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
On September 14, 2012, U.S. … United States, 423 U.S. 161, 165 n.4 (1976) ("A deficiency notice * * * is a jurisdictional prerequisite to a taxpayer's suit in the Tax Court for redetermination of his tax liability."); Bartman v.
United States Tax CourtAgency 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
National Bank of Commerce, 472 U.S. 713, 722 (1985); United States v. Rodgers, 461 U.S. 677, 683 (1983); Aouilino v. United States, 363 U.S. 509, 513 (1960). … Commissioner, 59 T.C. 456, 458 51 T.C. 475, 482 (1972); Aldridge v. Commissioner, (1968).
United States Tax CourtAgency decision · Agency decision
Section 482.—Allocation of Income and Deductions Among Taxpayers Section 483. … 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. … Stroop, 496 U.S. 478, 482 (1990).
United States Tax CourtU.S. Securities and Exchange Commission
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 Commission
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.