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  • Chapter 3 - U.S. Citizens at Birth (INA 301 and 309)

    Agency decision · Agency decision

    Chapter 3 - U.S. … L. 95-423 (PDF) , repealed retention requirements prospectively only. Anyone born on or after October 11, 1952 (not age 26 on October 10, 1978) was no longer subject to retention requirements.

    US Citizenship and Immigration Services
  • RECORDED

    Agency decision · Agency decision

    Bank, 216 U.S. 582, 595 (1910); St. Louis Minina & Millina Co. v. - 21 - Montana Mining Co., 171 U.S. 650, 656 (1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bank, 216 U.S. 582, 595 (1910); St. Louis Mining & Milling Co. v. - 21 Montana Mining Co., 171 U.S. 650, 656 (1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Petitioner argues that parcel 1 is fronted by U.S. … Commissioner, 503 U.S. 79, 84 (1992) (quoting Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593 (1943)).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice, Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. at 113.

    United States Tax Court
  • Conformed to Federal Register version

    Agency decision · Agency decision

    Ge et al.”). 9 See U.S. SEC. AND EXCH. COMM’N SMALL BUS. … A Natural Experiment with Small U.S. Public Companies, 49(2) J. OF ACCT.

    Securities and Exchange Commission
  • Bulletin No. 2021–22

    Agency decision · Agency decision

    This Announcement announces that the new or updated census tract boundaries and numbers adopted by the U.S. … 2021-10, 2021-22 I.R.B. 1170 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 Service
  • Bulletin No. 1997–36

    Agency decision · Agency decision

    For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. 3 Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 42. … —Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.)

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Earl, 281 U.S. 111 (1930). … Culbertson, 337 U.S. 733, 739 (1949), and as “a cornerstone of our graduated income tax system”, United States v. Basye, 410 U.S. 441, 450 (1973).

    United States Tax Court
  • RECORDED

    Agency decision · Agency decision

    Bank, 216 U.S. 582, 595 (1910); St. Louis Minina & Millina Co. v. -.21 Montana Minino Co., 171 U.S. s650, 656 .(1898). … U.S. Army, 875 F.2d 699, 707 (9th Cir.

    United States Tax Court
  • Bulletin No. 2001–28

    Agency decision · Agency decision

    For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. July 9, 2001 2001–28 I.R.B. … Section 482.—Allocation of Income and Deductions Among Taxpayers Federal short-term, mid-term, and long-term rates are set forth for the month of July 2001. See Rev.

    Internal Revenue Service
  • United States Tax Court

    Agency decision · Agency decision

    U.S. Dep’t of Transp., 582 F.3d 482, 488 (3d Cir. 2009) (“The phrase ‘only if’ describes a necessary condition, not a sufficient condition. . . . A necessary condition describes a prerequisite.”). … Co.’s income is subject to U.S. tax at a 20% rate. If U.S.

    United States Tax Court
  • These synopses are intended only as aids to the reader in

    Agency 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 Service
  • United States Tax Court

    Agency decision · Agency decision

    They included with their Forms 1065, U.S. … United States, 449 F.2d 413, 423 (Ct. Cl. 1971). 15 [*15] III.

    United States Tax Court
  • T. C. Memo. 2002-160

    Agency decision · Agency decision

    On a Schedule E, Supplemental Income and Loss, attached to his 1994 Form 1040, U.S. … Commissioner, 109 T.C. 423, 441 (1997).

    United States Tax Court
  • RESPONDENT’S MOTION FOR SUMMARY JUDGMENT DENIED: August 22, 2025

    Agency decision · Agency decision

    Exhibit 39 at 423-24. … Catrett, 477 U.S. 317, 323 (1986). “‘[A]llegations without support are not evidence.’” McAllen Hospitals LP v.

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Grocery Co., 304 U.S. 282, 295 (1938); In re Estate of Williams, 256 F.2d 217, 219 (9th Gir. 1958), affg. T.C. Memo. 1956-239. - 21 1. … Commissioner, supra at 482-488. The Tax - 28 Court in Chevy Chase Land Co. distinguished Galt. 487-488.

    United States Tax Court
  • Personal Wealth, 2001

    Agency decision · Agency decision

    were obtained from the U.S. … 74,399 183 74,508 50 under 65..................................... 266 22,059 975 87,616 683 74,873 176 43,009 65 under 75..................................... 138 8,442 582 73,594 423

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. … Duberstein, 363 U.S. 278, 285 (1960) (quoting Commissioner v. LoBue, 351 U.S. 243, 246 (1956), and Robertson v. United States, 343 U.S. 711, 714 (1952)).

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

    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 Commission

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