Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
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Agency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
Gregory had conducted a series of transactions that, she asserted, satisfied all requirements for a reorganization under then-applicable law, such that her wholly owned 35Courts and commentators have … - 98 reasonable cause and with respect to which the taxpayer acted in good faith. See sec. 6664(c).
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
Notice 2017-10 was prohibited because Notice 2017-10 was issued without the notice and comment required by the Administrative Procedure Act. … by over 40% to 14,931,000 tons over a 26-year period.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
"If changes made by the American Jobs Creation Act of 2004 (AJCA), Pub. … SEC, see supra note 4] for the period ended Dec. 31, 2002.
United States Tax CourtAgency decision · Agency decision
of 1998 (1998 Act), Pub. … July 1 through November 30, 1989, and was 6¼ percent during the period December 1, 1989, through June 30, 1990.
United States Tax CourtAgency decision · Agency decision
The above election to consolidate on a limited basis nonlife and life companies was added to the Code as part of the Tax Reform Act of 1976, Pub. … Petitioners note further that in the preamble accompanying section 1.1502-47, Income Tax Regs., a comment is made to the effect that applying petitioners' single entity method to ineligible nonlife companies
United States Tax CourtAgency decision · Agency decision
Forsythe, acting on behalf of Indeck, advised CMS Generation by letter that Indeck’s obligation to cooperate with Mr. … See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3001(c)(1), 112 Stat. 726.
United States Tax CourtAgency decision · Agency decision
Forsythe, acting on behalf of Indeck, advised CMS Generation by letter that Indeck’s obligation to cooperate with Mr. … See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3001(c)(1), 112 Stat. 726.
United States Tax CourtAgency decision · Agency decision
The above election to consolidate on a limited basis nonlife and life companies was added to the Code as part of the Tax Reform Act of 1976, Pub. … Petitioners note further that in the preamble accompanying section 1.1502-47, Income Tax Regs., a comment is made to the effect that applying petitioners' single entity method to ineligible nonlife companies
United States Tax CourtAgency decision · Agency decision
See,Pension Protection Act of 2006. (PPA), Pub. L. 109-280, sec. 1231(a), Stat. 1094. … Although we have not examined documents with respect to any specific program and do not hereby render an opinion as to the tax effect with respect to any such program, wermake the following general comments
United States Tax CourtAgency decision · Agency decision
Kohn withdrew from that partnership on June 30, 1989, whereupon it dissolved. 6New office space was deemed necessary because of problems with the air conditioning at the Grosvenor property. … --If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be 2°Petitioners have not claimed, nor is there any evidence of, improvements made during the period
United States Tax CourtAgency decision · Agency decision
She also commente d that the only health care-related expense that petitioners ha d documented was a long-term care insurance policy expense of $182 a month . … Petitioners conclude that any consents signed by Hoy t to extend the periods of limitation were invalid, which in turn means that the Court lacks jurisdiction because the applicable periods of limitation
United States Tax Court
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