Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.12s
Agency 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
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 CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. 2000–9 I.R.B. … 311 353 394 437 480 521 564 606 648 690 763 869 975 1,080 1,237 1,449 1,660 1,870 2,080 2,292 2,503 2,713 2,923 3,134 3,346 3,556 3,766 3,977 4,189 32 57 82 107 133 157 183 209 234 259 284 310 335 373 423
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
Enter the U.S. … Enter 50% of the freight expenses (except insurance) for shipping export property aboard U.S. flagships and U.S.-owned and U.S.
Internal Revenue ServiceAgency decision · Agency decision
United States, 423 U.S. 161, 165 n.4 (1976) (“A deficiency notice is of import primarily because it is a jurisdictional prerequisite to a taxpayer’s suit in the Tax Court for redetermination of his tax … U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 336 U.S. 422, 437 n.20 (1949); Hiqqins v. Smith, 308 U.S. 473 (1940)'; Gregory v. Helvering, supra. … Memo. 1989-482 (corporation a sham where its checking account was used as a "pocketbook" for payment of shareholder's personal expenses).
United States Tax CourtCite as 25 I&N Dec. 445 (BIA 2011)
Agency decision · Agency decision
U.S. Att’y Gen., 443 F.3d 804, 812-13 (11th Cir. 2006). … United States, 449 U.S. at 512 n.34).
Executive Office for Immigration ReviewAgency decision · Agency decision
Zhang presented to the Court documents showing that the U.S. … Zhang's mother is not a U.S. citizen, a U.S. national, a U.S. resident, or a resident of a country bord ring the United States.
United States Tax CourtAgency decision · Agency decision
Alaska, 451 U.S. 259, 265 (1981). … Aguillard, 482 U.S. 578, 594 (1987).
United States Tax CourtAgency decision · Agency decision
See 370 U.S. at 325. … See Brown Shoe, 370 U.S. at 323 n.39, 324; Chicago Bridge, 534 F.3d at 423.
Federal Trade CommissionAgency decision · Agency decision
Barber, 357 U.S. 185, 187 (1958); Landon v. Plasencia, 459 U.S. 21, 25-26 (1982)). 3. … Asphalt Products Co., Inc., 482 U.S. 117, 1221 (1987); see also Peabody Coal Co. v. Navajo Nation, 75 F.3d 457, 486 (9th Cir. 1996). B.
Executive Office for Immigration ReviewAgency decision · Agency decision
Petitioners filed original joint Forms 1040, U.S. … Helvering, 290 U.S. 111, - 12 115 (1933).
United States Tax CourtAgency decision · Agency decision
The U.S. … See Capoeman, 351 U.S. at 6-7; Choctaw Nation of Indians v. United States, 318 U.S. 423, 432 (1943).
United States Tax CourtAgency decision · Agency decision
The U.S. … See Capoeman, 351 U.S. at 6-7; Choctaw Nation of Indians v. United States, 318 U.S. 423, 432 (1943).
United States Tax CourtAgency decision · Agency decision
Natural Resources Defense Council, Inc., 467 U.S. 837 (1984). On June 28, 2024, the U.S. Supreme Court overruled Chevron. See Loper Bright Enters. v. Raimondo, 144 S. Ct. 2244 (2024). … of tax by Target for tax years 2007–2011. 2 According to petitioner, the supposed underpayments of tax arose from Target’s failure to comply with transfer pricing regulations promulgated under section 482
United States Tax CourtDivision 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 CommissionAgency decision · Agency decision
United States, 498 U.S. 192, 201 (1991); United States v. Pomponio, 429 U.S. 10, 12 (1976). … McGugin (In re Braund), 423 F.2d 718, 718-719 (9th Cir. 1970).
United States Tax CourtPacific Select Fund, et al.: No
Agency decision · Agency decision
Scheidt Associate Director and Chief Counsel Division of Investment Management U.S. Securities and Exchange Commission 450 Fifth Street, N.W. … methodology for the calculation of the Return is as follows: the total return of each Portfolio is calculated for each month during the relevant 10-year period using the customary methods as specified in Rule 482
Securities and Exchange CommissionAgency decision · Agency decision
Interim Decision #3311 In re E-P-, Applicant Decided March 14, 1997 U.S. … See Bureau of Democracy, Human Rights and Labor, U.S.
Executive Office for Immigration Review
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