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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency 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
Dalm, 494 U.S. 596, 611 (1990). … United States, 295 U.S. 247, 259-263 (1935); see also Dalm, 494 U.S. at 604-605.
United States Tax CourtAgency decision · Agency decision
United States, 435 U.S. 561, 573 (1978); Commissioner v. Court Holding Co., 324 U.S. 331 (1945); Gregory v. … - 67 Commissioner, 92 T.C. 423, 443 (1989), affd. 930 F.2d 372 (4th Cir. 1991)).
United States Tax CourtPrivateFoundationsandCharitableTrusts,1996
Agency decision · Agency decision
In addition to domestic foundations, foreign organizations receiving certain degrees of support from U.S. citizens or corporations must also file Form 990-PF. … Like domestic foundations, organizations based in foreign countries are required to pay excise tax on their net investment income from U.S. sources.
Internal Revenue ServiceU.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 CommissionAgency 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. … The notice that must be submitted to DOL should be sent to the following address: U.S.
Internal Revenue ServiceAgency decision · Agency decision
The U.S. … Stroop, 496 U.S. 478, 482 (1990).
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
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
.— 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. … 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 August 2025. See Rev.
Internal Revenue ServiceDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionA History of the Tax-Exempt Sector:
Agency decision · Agency decision
NOTES: Data were adjusted based on the chain-type price index for Gross Domestic Product as reported by the U.S. … 1998 46,208 7,585 6,484 1,100 1,670 569 506 464 1999 42,151 7,722 6,835 887 1,485 598 423 422 2000 38,567 8,413 7,703 710 1,427 717 406 403 2001 35,540 7,900 7,883 18
Internal Revenue ServiceDivision 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. Investors State/Muni. Govt. … Pension Plans U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S. Investors State/Muni. Govt.
Securities and Exchange CommissionAgency decision · Agency decision
Stevie, 467 U.S. 407 (1984); see also section 243(h)(1) of the Act; 8 C.F.R. § 208.16 (1992). … Elias Zacarias, 502 U.S. 478, 482 (1992), that persecution must be on account of the victim's political opinion, not the persecutor's.
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 101 T.C. 412, 423 (1993); Estate of Gilford v. Commissioner, 88 T.C. 38, 51 (1987). … Litton, 308 U.S. 295, 306 (1939); Southern Pac. Co. v. Bogert, 250 U.S. A - 31 483, 492 (1919); see also Zahn v.
United States Tax CourtTrends in Book-Tax Income and Balance Sheet Differences
Agency decision · Agency decision
The U.S. … Resources Comm., Tech. & Media Total 5,552 4,379 7,849 6,361 3,890 28,031 1990 262 342 304 258 231 1,397 1991 291 375 486 437 306 1,895 1992 314 393 539 498 328 2,072 1993 561 423
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 88 T.C. 464, 481-482 (1987). Petitioners contend that they maintained complete and accurate books and records. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
Commissioner, 326 U.S. 521, 526 (1946). … American Code Co., 280 U.S. 445, 449 (1930).
United States Tax CourtAgency decision · Agency decision
Indianapolis Power & Light Co., 493 U.S. 203 (1990). … Perkins, 301 U.S. 655 (1937); S. Rept. 91-552, at 182 (1969), 1969-3 C.B. 423, 539.
United States Tax Court
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