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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Continuation coverage elected under the FEHB program pursuant to 5 U.S. … June 7, 2021 Part IV U.S.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 16 T.C. 413, 423 (1951). Reasonableness is a question of fact to be determined from all the facts and circumstances. … Commissioner, 330 F.2d 161 (4th Cir. 1964), revd. 380 U.S. 624 (1965); Belknap v. Commissioner, T.C. Memo. 1989-210.
United States Tax CourtAgency decision · Agency decision
No additional production, U.S. source gross receipts. U.S. … U.S.
Internal Revenue ServiceAgency decision · Agency decision
Mostoller has prepared petitioners’ Forms 1040, U.S. Individual Income Tax Return, and the Bitker partnership’s Forms 1065, U.S. Partnership Return of Income, since 1985. Jerry Bitker provided Mr. … Commissioner, 109 T.C. 423, 441 (1997).
United States Tax CourtAgency decision · Agency decision
Yueh-Shaio Yang, 519 U.S. 26, 117 S. … United States, 449 U.S. 490, 508 n.28 (1981); Costello v. United States, 365 U.S. 265, 272 n.3 (1961).
Executive Office for Immigration ReviewAgency decision · Agency decision
Memo. 1978-482; Stokes v. Commissioner, 22 T.C. 415, 427 (1954). … Commissioner, 309 U.S. 78, 81 (1940); Lyeth v. Hoey, 305 U.S. 188, 193-194 (1938); Jones v. Whittington, 194 F.2d 812, 815 (10th Cir. 1952).
United States Tax CourtAgency decision · Agency decision
Barnes's tax returns a. 2008 Barnes filed a Form 1040, "U.S. Individual Income Tax Return", for the 2008 tax year. … See, e.g., sec. 446(b); Holland, 348 U.S. at 130-132.
United States Tax CourtAgency decision · Agency decision
United Air Lines, Inc . , 527 U .S . 471, 482 (1999) (declining to consider legislative history when text was clear) ; Legislative history used at step one as a traditional tool-- FDA v . … Shalala , 23 F .3d 412, 423 (D .C . Cir . 1994) . The Ninth Circuit added a look into whether a rule binds "tribunals outside the agency ." Erringer v .
United States Tax CourtAgency decision · Agency decision
U.S. … However, the money amounts add to the totals. [2] U.S. Possessions include Guam, Puerto Rico, and the U.S.
Internal Revenue ServiceAgency decision · Agency decision
United States, 348 U.S. 121, 130-132 (1954); Caulfield v. Commissioner, 33 F.3d 991, 992-993 (8th Cir. 1994), affg. T.C. Memo. 1993-423. … States, 317 U.S. 492, 499 (1943). Spies v.
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. … 2021-08, 2021-18 I.R.B. 1146 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482
Internal Revenue ServiceDivision of Investment Management
Agency decision · Agency decision
Analytics Office Registered Fund Statistics Form N-PORT Data, period ending December 2023 May 17, 2024 This is a report of the Staff of the Division of Investment Management’s Analytics Office of the U.S … 457 133 158 111 82 82 43 38 11 13 9 7 7 7,615 Aug 2023 5,733 581 451 133 157 110 80 76 43 36 11 12 10 7 7 7,448 Sep 2023 5,483 585 437 131 156 108 77 77 41 35 12 16 11 8 6 7,182 Oct 2023 5,331 592 423
Securities and Exchange CommissionAgency decision · Agency decision
Decedent's estate reported on Form 1041, U.S. … Hanks, 782 S.W.2d 482, 488 (Tenn. Ct. App. 1989) (citing Tenn. Code Ann. sec. 32-3-101 (1984)).
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
- 24 290 U.S. 111, 115 (1933); Durando v. United States, 70 F.3d 548, 550 (9th Cir. 1995). The U.S. … Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. Memo. 1961-192; Katz v. Commissioner, 90 T.C. 1130, 1144 (1988); Shaw v.
United States Tax CourtAgency decision · Agency decision
Locke, 471 U.S. at 95. … Tectonics Corp., 493 U.S. 400, 404 (1990) (quoting Sabbatino, 376 U.S. at 423)).
United States Tax CourtMisconduct and Fraud in Unregistered Offerings: An
Agency decision · Agency decision
According to the U.S. … The 382 frauds were obtained from the merger of IPO sample (3,297) and litigation sample of firms involved in accounting irregularities and subject to SEC actions (423) and private class action lawsuits
Securities and Exchange CommissionAgency decision · Agency decision
. tax purposes as U.S. … Commissioner, 109 T.C. 423, 438 (1997) ("Generally, subchapter K employs the entity approach in treatin[g] transfers of partnership interests.
United States Tax CourtInternational Consumer Complaints (2014)
Agency decision · Agency decision
U.S. … 3,077 2,339 829 757 855 83 730 515 264 295 1,148 <1% <1% <1% <1% <1% <1% <1% <1% <1% <1% <1% <1% <1% <1% 15,290 11,275 9,715 8,525 7,514 6,755 4,670 4,498 4,028 2,504 1,832 1,237 935 650 620 538 452 423
Federal Trade CommissionAgency decision · Agency decision
Memo. 1995-173, 1995 WL 225549, at *3, aff’d, 82 F.3d 423 (9th Cir. 1996) (unpublished table decision). … Wong, 575 U.S. at 410.
United States Tax Court
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