Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,645 results
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Agency decision · Agency decision
In the Tax Reform Act of 1986, Pub. … In rejecting a similar estoppel argument, we have stated: We need only comment that there was no fraud, concealment, misrepresentation, omission, negligence, violation of duty, or unfair conduct on the
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
These revenue rulings span a 38-year period and reflect a consistent and well-considered process of development. … It was reversed because, under the Anti-Injunction Act and the tax exception to the Declaratory Judgment Act, the District Court lacked jurisdiction to consider the case ab initio. See Inv.
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
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
Under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. … Reg. 6795 (Mar. 5, 1987), which is (they allege) procedurally invalid because it didn't go through notice and comment. That's simply not true.
United States Tax CourtAgency decision · Agency decision
Under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. … Reg. 6795 (Mar. 5, 1987), which is (they allege) procedurally invalid because it didn't go through notice and comment. That's simply not true.
United States Tax CourtAgency decision · Agency decision
See Revenue Act of 1942, ch . 619, sec . 127(a), 56 Stat . 825 . … I write separately to offer one comment on the majority's rationale for disallowing petitioner's deduction for her breast augmentation surgery and to offer additional comments on positions taken in other
United States Tax CourtAgency decision · Agency decision
Estoppel by Any Other Name L We withhold comment on how compelliing the admonition by the Court of Appeals for the D. C. … ) - 45 idea to make jurisdiction this confusing, and courts have had to make do with what they can to try to make this cranny of the Code as clean as possible. And that leads to this case.
United States Tax CourtAgency decision · Agency decision
The guests engaged in such activities as steering, navigating, cleaning, and fueling the yacht because FMC did not hire a professional crew for these tasks. … See Tax Cuts and Jobs Act of 2017 (TCJA), Pub. L.
United States Tax CourtLIZZIE W . AND ALBERT'L .-CALLOWAY, Petitioners v .
Agency decision · Agency decision
the stock' sp value . a t given time during the 3-year period . … One would think " Judge Halpern does recognize this important difference, an d (following some quite persuasive commentators ) urges "1us .to'adop t "control' :' as .tne essential attribute of determining
United States Tax Court
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