Documents

Briefs, oral arguments, agency decisions and the Federal Register.

2,085 results

1.81s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Vogel Fertilizer Co., 455 U.S. 16, 24 (1982) (quoting United States v. Correll, 389 U.S. 299, 307 (1967)); Rowan Cos., Inc. v. … Vogel Fertilizer Co., 455 U.S. 16, 24 (1982).

    United States Tax Court
  • Bulletin No. 1998–18

    Agency decision · Agency decision

    —Discounted Unpaid Losses Defined (Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.) … Such a U.S. return must be filed even if a U.S. return would not otherwise be required and even if no U.S. tax is due.

    Internal Revenue Service
  • Domestic Private Foundations and Charitable Trusts,

    Agency decision · Agency decision

    These organizations, which are organized abroad but receive certain degrees of support from U.S. sources, usually account for about 1 percent of Forms 990-PF filed. … The indexed beginning-of-year fair market value of assets amount is adjusted based on the 1992 chain-type price index for Gross Domestic Product from the U.S.

    Internal Revenue Service
  • U.S. Department of Labor

    Agency decision · Agency decision

    U.S. Department of Labor Administrative Review Board 200 Constitution Avenue, N.W. Washington. D.C. 20210 In the Matter of: ROBERT A. … • U.S.

    Department of Labor
  • UNITED STATES COURT OF APPEALS

    Agency decision · Agency decision

    White, 484 U.S. 219, 224 (1988)). … Pachtman, 424 U.S. 409, 423 & n.20 (1976); see also Bradley v.

    Securities and Exchange Commission
  • Bulletin No. 1999–14

    Agency decision · Agency decision

    —Minimum Funding Standards Section 482. … Form 1042-S is used by U.S. withholding agents to report the withholding of U.S. income tax on certain U.S. source income paid to foreign persons.

    Internal Revenue Service
  • Misconduct 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 Commission
  • United States Tax Court

    Agency decision · Agency decision

    Wells, 519 U.S. 482, 497 (1997) (stating that legislative history “does nothing to muddy the ostensibly unambiguous provision of the statute as enacted by Congress”); Tidewater Oil Co. v. … Euge, 444 U.S. 707, 711 (1980); see also Arthur Young & Co., 465 U.S. at 816.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 416 U.S. 500, 503-504 (1974); Zink v. United States, 929 F.2d at 1021. … Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency 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 Court
  • Administrative Review Board

    Agency decision · Agency decision

    See also U.S. v. … Fannie Mae operates in the U.S. secondary mortgage market.

    Department of Labor
  • United States Tax Court

    Agency decision · Agency decision

    The result was that spouses glommed their requests for relief onto petitions to redetermine deficiencies that they filed in our Court or onto complaints for refund filed in a U.S. district court. … Commissioner, 607 F.3d 479, 482 (7th Cir. 2010) (“that Congress designated a deadline in two provisions of the same statute and not in a third is not a compelling argument that Congress meant to preclude

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    The result was that spouses glommed their requests for relief onto petitions to redetermine deficiencies that they filed in our Court or onto complaints for refund filed in a U.S. district court. … Commissioner, 607 F.3d 479, 482 (7th Cir. 2010) (“that Congress designated a deadline in two provisions of the same statute and not in a third is not a compelling argument that Congress meant to preclude

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    No. 114-113, sec. 423(a), 129 Stat. at 3123 (2015). We need not determine the proper circuit because it would not affect our holding. 1. … Commissioner, 569 U.S. 1040 (Mem.). 2.

    United States Tax Court
  • Assistant Attorney General (2001)

    Agency decision · Agency decision

    sales in the U.S. … Premdor Inc., Premdor U.S.

    Federal Trade Commission
  • U.S. Department of Labor (2023)

    Agency decision · Agency decision

    FMR LLC, 571 U.S. 429, 432 (2014)). 96 Id. at 19 (quoting Jarkesy, 603 U.S. at 137; Lawson, 571 U.S. at 435). … Tull, 481 U.S. at 417-18.

    Department of Labor
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    U.S. … City of Bessemer City, 470 U.S. 564, 574 (1985). We agree with petitioner that Etter is significant.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    The result was that spouses glommed their requests for relief onto petitions to redetermine deficiencies that they filed in our Court or onto complaints for refund filed in a U.S. district court. … Commissioner, 607 F.3d 479, 482 (7th Cir. 2010) (“that Congress designated a deadline in two provisions of the same statute and not in a third is not a compelling argument that Congress meant to preclude

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    The result was that spouses glommed their requests for relief onto petitions to redetermine deficiencies that they filed in our Court or onto complaints for refund filed in a U.S. district court. … Commissioner, 607 F.3d 479, 482 (7th Cir. 2010) (“that Congress designated a deadline in two provisions of the same statute and not in a third is not a compelling argument that Congress meant to preclude

    United States Tax Court
  • U.S. Securities and Exchange Commission

    Agency decision · Agency decision

    Pension Plans U.S. … Pension Plans U.S.

    Securities and Exchange Commission

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