Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.33s
Agency decision · Agency decision
Commissioner, 503 U.S. 79, 84 - 18 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Grocery Co., 304 U.S. 282, 295 (1938); In re Estate of Williams, 256 F.2d 217, 219 (9th Cir. 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 CourtLincoln National Life Insurance & Lincoln Financial Advisors: No
Agency decision · Agency decision
Office of Chief Counsel Division of Investment Management U.S. Securities and Exchange Commission 450 Fifth Street, N.W. … 1997 letter to Aetna Life Insurance and Annuity Company (hereinafter the "Aetna Letter"). 14 Although the Aetna Letter stands expressly for the proposition that an advertisement qualifying under Rule 482
Securities and Exchange CommissionIRS Whistleblower Program (2015)
Agency decision · Agency decision
Whistleblowers may appeal the Whistleblower Office’s award determinations under section 7623(b) to the U.S. … 2 6 9 13 42 46 13 131 Statute of Limitations Expired Before Whistleblower Information Was Submitted - - 1 3 4 20 21 50 64 163 Closed - Other Total 14 3 2 13 33 37 189 116 423
Internal Revenue ServiceNos. 23-3310, 24-1273 and 24-1289
Agency decision · Agency decision
Sharpless, 110 U.S. 76, 80 (1884). … See Laidlaw, 528 U.S. at 185-86.
Federal Trade CommissionAgency decision · Agency decision
Basye, 410 U.S. 441 (1973); Commissioner v. Culbertson, 337 U.S. 733, 739-740 (1949); Lucas v. Earl, 281 U.S. 111 (1930). … Helvering, 290 U.S. 111, 115 (1933); Bliss v. Commissioner, supra at 378.
United States Tax CourtConformed to Federal Register version
Agency decision · Agency decision
GAAP, and files with the Commission a reconciliation to U.S. GAAP should consider determining control using U.S. … disclose those payments in U.S. dollars.
Securities and Exchange CommissionAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 - 18 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtAgency decision · Agency decision
Co., - 20 323 U.S. 119, 123-125 (1994); Estate of Jung v. Commissioner, 101 T.C. 412, 423-424 (1993); Skripak v. Commissioner, 84 T.C. 285, 320 (1985). … Maiden combined the safe rate of return from the 10-year U.S.
United States Tax CourtAgency decision · Agency decision
Broadcasting Co., 347 U.S. 284, 296 (1954), and Keppel v. Tiffin Sav. Bank, 197 U.S. 356, 362 (1905)). … Memo. 1993-423; Karpa v. Commissioner, 909 F.2d 784, 786 (4th Cir. 1990) (former section 6661), aff g T.C. Memo. 1989-535.
United States Tax CourtAgency decision · Agency decision
Commissioner, 531 U.S. __, __, 69 U.S.L.W. 4060, 4062 (Jan. 9, 2001). … Commissioner, supra at 481-482; fn. ref. omitted.
United States Tax CourtConformed to Federal Register version
Agency decision · Agency decision
McMahon, 482 U.S. 220, 228, 230 (1987)). See also Cohen v. … Effects on U.S.
Securities and Exchange CommissionAgency decision · Agency decision
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 February 1999. See Rev. … The instructions to Form 1065, “U.S.
Internal Revenue ServiceNonprofit Charitable Organizations, 2009
Agency decision · Agency decision
971,548 502,522 28 156 28,156 32,317 4,161 -494,177 -660,407 26,207,261 26,867,668 Footnotes at end of table. 13,867 (7) 6,226 153,189,210 823,759 1,167,961 2,873,272 17,935,490 59,077,246 71 311 482 … . 61,660,125 Grants to individuals in the U.S. 40,285,739 Grants to governments, organizations, and 17,981,550 individuals outside the U.S.
Internal Revenue ServiceAgency decision · Agency decision
Tower, 327 U.S. 280, 286 (1946). … Culbertson, 337 U.S. at 740.
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 CommissionDivision 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. 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 CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Memo. 1997-482. Whether the taxpayer’s estimate of unpaid losses is fair and reasonable is essentially a valuation issue and thus a question of fact. at 270. See Hanover Ins. Co. v. … Helvering, 290 U.S. 111, 115 (1933); Time Ins. Co. v. Commissioner, 86 T.C. 298, 313-314 (1986). II.
United States Tax CourtUIL: 163.00-00, 264.00-00 Control No. TAM-253952-96
Agency decision · Agency decision
[the] transaction beyond a tax deduction." 364 U.S. at 366. … Knetsch, 364 U.S. at 365.
Internal Revenue Service
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