Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
In 1984, Congress added sec. 414(o), Deficit Reduction Act of 1984, Pub. … In the Tax Reform Act of 1986, Pub.
United States Tax CourtAgency decision · Agency decision
Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end
United States Tax CourtAgency decision · Agency decision
Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
As support for this leap of (il)logic from our neutral comments on market conditions to petitioners' favored tax outcome, the motion cites Moline Props., Inc. v. … Specifically, the total amount and nature of this consideration, and the period over which it was paid, remain indeterminate."
United States Tax CourtAgency decision · Agency decision
Section 263(a) provides, in language that dates back to the Revenue Act of 1864, sec. 117, 13 Stat. 282, see United States v. … However, many allocations of indirect costs affect future periods; an - 90 example is the allocation of factory overhead to units of inventory produced during a period and remaining on hand at period-end
United States Tax CourtAgency decision · Agency decision
Nor was a Federal income tax return for Sloan filed for the period January 1 to March 8, 1987. - 10 IRS Investigation of Sloan Individually In May 1991, Revenue Officer Lucille Sutton (Ms. … David changed the subject by commenting on the weather that day and expressing his concern as to how Ms. Sutton would travel home. Approximately a week later, Ms.
United States Tax CourtAgency decision · Agency decision
Nor was a Federal income tax return for Sloan filed for the period January 1 to March 8, 1987. - 10 IRS Investigation of Sloan Individually In May 1991, Revenue Officer Lucille Sutton (Ms. … David changed the subject by commenting on the weather that day and expressing his concern as to how Ms. Sutton would travel home. Approximately a week later, Ms.
United States Tax CourtAgency decision · Agency decision
'One commentator gives the following general description of a venture capital fund: A PE/VC [private equity and venture capital] fund (continued... … The fact that the subject matter of the act ivity is (other persons') investments does not dictate that the investment.
United States Tax Court
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