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Briefs, oral arguments, agency decisions and the Federal Register.
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0.71s
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
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 CourtAgency 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 CourtAgency decision · Agency decision
(Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 807, 846, 1288, 7520, 7872.) Federal rates; adjusted federal rates; adjusted federal long-term rate, REV. … The use of the dollar sign ($) shall indicate amounts stated in U.S. dollars. SEC. 5.
Internal Revenue ServiceAgency decision · Agency decision
See DOL, WHD, Fact Sheet #23: Overtime Pay Requirements of the FLSA | U.S. … More information on exemptions from the FLSA is available at WHD Fact Sheets | U.S.
Internal Revenue ServiceAgency 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
Helvering, 290 U.S. 111, 115 (1933). When, as here, a case involves unreported income, however, the U.S. … Welle, 140 T.C. at 423.
United States Tax CourtAgency decision · Agency decision
U.S. v. Isham, 17 Wall 496 (1873) and Bullen v. Wisconsin, FU.S. 625 (1916). … (1972). 667, time, examination payer's still be and of (6th Cir. 1973), 416 U.S. affg. 58 As we observed in Green v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); see also sec. 6001; Hradesky v. Commissioner, 65 T.C. 87, 89 (1975), aff'd per curiam, 540 F.2d 821 (5th Cir. 1976). … Commissioner, 115 T.C. 279 (2000), aff d, 307 F.3d 423 (6th Cir. 2002); sec. 1.274-2(f)(2)(viii), Income Tax Regs. - 23 section's more stringent substantiation requirements. See Sanford v.
United States Tax CourtAgency decision · Agency decision
United States, 267 U.S. 341, 344-345 (1925); Frazee v. Commissioner, 98 T.C. 554, 563 (1992); Symington v. Commissioner, 87 T.C. 892, 896 (1986). … Grocery Co., 304 U.S. 282, 295 (1938); Estate of Ford v. Commissioner, 53 F.3d 924, 927 (8th Cir. 1995), affg. T.C. Memo. 1993-580; Palmer v.
United States Tax CourtCite as 24 I&N Dec. 520 (A.G. 2008)
Agency decision · Agency decision
Vincent’s Hosp., 502 U.S. at 221. … Elias-Zacarias, 502 U.S. 478, 482 (1992) (stating that “‘persecution on account of . . . political opinion’ in § 101(a)(42) is persecution on account of the victim’s political opinion,” not on account
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 598 F.2d 1121 (1st Cir. 1979), cert. denied, 444 U.S. 915. … Helvering, 290 U.S. 111 (1933); Pittman v. Commissioner, 100 F.3d 1308, 1313 (7th Cir. 1996), affg. T.C. Memo. 1995-243.
United States Tax CourtAgency decision · Agency decision
The resident population estimates for July 1, 2010, were produced by the U.S. … Resident population estimates for July 1, 2011, are produced by the U.S.
Internal Revenue ServiceAgency decision · Agency decision
The amendments admitted MSREF V U.S. CIP-II Co-Investment Partnership-F, L.P., MSREF V U.S. CIP-II Co-Investment Partnership-C, L.P., and MSREF V U.S. … Commissioner, 734 F.2d 478, 481-482 (9th Cir. 1984), aff'g 79 T.C. 864 (1982).
United States Tax CourtAgency decision · Agency decision
. federal tax returns can result in interest payments on delayed refunds—costs borne directly by the U.S. … The IRS plays a critical role both in the U.S. economy and globally to meet the needs of the nation.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency 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. … 2023-3 I.R.B. 374 2023-3, 2023-3 I.R.B. 388 2023-7, 2023-3 I.R.B. 390 2023-9, 2023-3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423
Internal Revenue ServiceDivision of Investment Management
Agency decision · Agency decision
U.S. Treasury Securities U.S. … U.S. Treasury Securities U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans Pension Plans U.S. Individuals Non-Profits Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Unknown Non-U.S. Investors State/Muni. Govt. … Pension Plans Pension Plans U.S. Individuals Non-Profits Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals Unknown Non-U.S. Investors State/Muni. Govt.
Securities and Exchange CommissionIncluding the instructions for (2025)
Agency decision · Agency decision
Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. … 403 408 413 418 423 403 408 413 418 423 403 408 413 418 423 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 703 708 713 718 723 703 708 713 718 723 703 708 713 718 723 703 708 713
Internal Revenue Service
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