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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
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Agency decision · Agency decision
Commissioner, 429 U.S. 569, 579 (1977))). … rates on the unsecured indebtedness from Sidal to petitioners and from petitioners to Paulan, as set forth in the promissory notes, are too low, those rates may be subject to increase pursuant to section 482
United States Tax CourtAgency decision · Agency decision
Commissioner, 429 U.S. 569, 579 (1977))). … rates on the unsecured indebtedness from Sidal to petitioners and from petitioners to Paulan, as set forth in the promissory notes, are too low, those rates may be subject to increase pursuant to section 482
United States Tax CourtAgency decision · Agency decision
Generally, U.S. citizens or resident aliens living and working abroad are taxed on their worldwide income. … 120,000 73 161 239 286 120,000 130,000 86 188 279 335 130,000 140,000 98 216 319 384 140,000 150,000 111 243 360 432 150,000 160,000 123 270 401 481 160,000 170,000 135 298 441 529 170,000 180,000 148 325 482
Internal Revenue ServiceAgency decision · Agency decision
UNITED STATES 519 U.S. … Price, 361 U.S. 304 (1960); Higgins v. Smith, 308 U.S. 473 (1940). But cf.
Internal Revenue ServiceAgency decision · Agency decision
United States, 423 U.S. 161, 165, 96 S.Ct. 473, 46 L.Ed.2d 416 n. 4 (1976), and holding that “the determination of a deficiency and the issue of a notice of deficiency is an absolute precondition to tax … These views (i.e., of the U.S.
United States Tax CourtPart III – Administrative, Procedural, and Miscellaneous
Agency decision · Agency decision
amended by Public Law 115-97, 131 Stat. 2054 (Dec. 22, 2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA), (2) the treatment of SRE expenditures under § 460, and (3) the application of § 482 … USP’s IDCs are required under U.S.
Internal Revenue ServiceAgency decision · Agency decision
United States, 390 U.S. 39, 53 (1968); Hoffman v. United States, 341 U.S. 479, 486 (1951). … Mitchell, 303 U.S. 391 (1938).
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161, 165 n.4 (1976) (issuing a valid notice of deficiency is a jurisdictional prerequisite to filing a deficiency petition in the Tax Court under section 6213(a)). … Ctr., 568 U.S. at 158–60.
United States Tax CourtSecurities and Exchange Commission
Agency decision · Agency decision
The statutory provisions relating to the dating of the prospectus apply equally to the dating of the SAI for purposes of Rule 423 under the Securities Act [17 CFR 230.423]. … if the company to be acquired is a private fund, then the required financial statements may comply with U.S. Generally Accepted Accounting Principles and only Article 12 of Regulation S-X; 3.
Securities and Exchange CommissionAgency decision · Agency decision
United States , 445 U.S. 222, 230 (1980). … Supp. 482, 487 (N.D. Cal. 1988); See also Rocky Mountain Helicopters, Inc. v. Bell Helicopters Textron , 805 F.2d 907, 918 (10th Cir. 1986). D.
Securities and Exchange CommissionAgency decision · Agency decision
United States, '353 U.S. 53, 59 (i957) . … United States, 353 U.S. 53, 60-61 (1957) .
United States Tax CourtAgency decision · Agency decision
’s Investment in Life Insurance Contract 3921 Exercise of an Incentive Stock Option Under Section 422(b) 3922 5498 Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423 … You can reach the call site at 866-455-7438 (toll-free) or outside the U.S. 304-263-8700 (not a toll-free number).
Internal Revenue ServiceAgency decision · Agency decision
The U.S. … Commissioner, 503 U.S. 79, 84 (1992).
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
The U.S. … As such, a U.S. citizen or lawful permanent resident would not be entitled to claim the benefit of subparagraph 1(b) of Article 19 to exempt remuneration from U.S. federal income tax.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
Commissioner, 89 T.C. 849, 888 (1987), affd. 904 F.2d 1011 (5th Cir. 1990), affd. 501 U.S. 868 (1991). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Pritchett v. Commissioner, 63 T.C. 149, 174-175 (1974).
United States Tax CourtAgency decision · Agency decision
Cartwright, 411 U.S. 546, 551 (1973). Mr. Wall gave 9,380 shares of Demco nonvoting common stock to 20 trusts for the benefit of his children on January 1, 1992. … Helvering, 290 U.S. 111 (1933); Estate of Jung v. Commissioner, 101 T.C. 412, 423 (1993). Ms. Walker’s and Mr.
United States Tax CourtConformed to Federal Register Version
Agency decision · Agency decision
See U.S. … The U.S.
Securities and Exchange CommissionCite as 23 I&N Dec. 223 (BIA 2002)
Agency decision · Agency decision
Phelan, 333 U.S. 6 (1948). … Gibbons, Inc., 482 U.S. 437, 442-45 (1987)); Ardestani v.
Executive Office for Immigration Review
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