Documents

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

2,085 results

0.39s

  • Including the instructions for

    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
  • Including 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
  • Via Facsimile & U.S. Mail

    Agency decision · Agency decision

    February 26, 2016 Via Facsimile & U.S. Mail Frederick S. Marius, Esq. … Tao Assistant Director Division of Trading and Markets U.S. Securities and Exchange Commission 100 F Street, N.E.

    Securities and Exchange Commission
  • Bulletin No. 2022–23

    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
  • Bulletin No. 2024–49

    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
  • Bulletin No. 2024–36

    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

    As of April 21, 1989, JPMS had no written agreements with its U.S. distributors. Mr. DeJoria's organizational and marketing skills, combined with Mr. … Commissioner, 101 T.C. 412, 423-424 12 (...continued) It is only in the few cases where death alters value, as well as ownership, that it is necessary to determine whether the value at the time of death

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Kordel, 397 U.S. 1, 11 (1970); Standard Sanitary Manufacturing Co. v. United States, 226 U.S. 20, 52 (1912). … Burger, 482 U.S. 691, 700 (1987) (the “expectation of privacy in commercial premises * * * is different from, and indeed less than, a similar expectation in an individual’s home.”).

    United States Tax Court
  • This document will be submitted to the Office of the Federal Register

    Agency decision · Agency decision

    Groetzinger, 480 U.S. 23, 25 (1987). … and all section 482 regulations in this chapter) at the time that the lease was entered into.

    Internal Revenue Service
  • Bulletin No. 2024–10

    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
  • Bulletin No. 2025–45

    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
  • UNITEI STATES TAX CÓURT

    Agency 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 Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111 (1933); see Rule 142(a)." … Commissioner, 90 T.C. 465, 482-483 (1988).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Davis, 397 U.S. 301, 313 (1970). In this case, Mrs. … United States, 482 F.2d 600, 608-609 (8th Cir. 1973); Patterson Trust v. United States, 729 F.2d 1089, 1095 (6th Cir. 1984).

    United States Tax Court
  • Bulletin No. 2025–11

    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. … Internal Revenue Service, 593 U.S. 209 (2021) and Boechler, P.C. v.

    Internal Revenue Service
  • 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. … Section 482.—Allocation of Income and Deductions Among Taxpayers The applicable federal short-term, mid-term, and long-term rates are set forth for the month of February 2024. See Rev.

    Internal Revenue Service
  • United States Tax Court

    Agency decision · Agency decision

    Commissioner, 464 U.S. 386, 391 (1984) (quoting E.L. Dupont De Nemours & Co., 264 U.S. at 462). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., 489 U.S. 235, 241 (1989).

    United States Tax Court
  • Interim Decision #3395

    Agency decision · Agency decision

    Smith, 459 U.S. 1172 (1983). … Elias-Zacarias, 502 U.S. 478, 482 (1992); Foy v. Schantz, Schatzman, & Aaronson, P.A., 108 F.3d 1347, 1348 (11th Cir. 1997).

    Executive Office for Immigration Review
  • Division of Investment Management

    Agency decision · Agency decision

    Pension Plans Pension Plans Non-Profits U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Unknown Non-U.S. Investors Non-U.S. Individuals State/Muni. Govt. … Pension Plans Pension Plans Non-Profits U.S. Individuals Sov. Wealth Funds And For. Official Inst. Insurance Companies Unknown Non-U.S. Investors Non-U.S. Individuals State/Muni. Govt.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Menasche, 348 U.S. 528, 538 (1955) (quoting Montclair v. Ramsdell, 107 U.S. 147, 152 (1883)); Market Co. v. … Jacobson, 525 U.S. 432, 438 (1999))).

    United States Tax Court

Ask Donna what matters in the record.

She can read the source against your case and show you exactly where the answer came from.

Ask Donna

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.