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Is Gig Work Replacing Traditional Employment? Evidence from
Agency decision · Agency decision
This paper was previously presented as “Understanding the Trend in U.S. Alternative Work Arrangements: Evidence from Tax Returns.” … This paper analyzes the universe of U.S. tax returns in order to reconcile these seemingly contradictory findings on the growth of non-employee “gig” work.
Internal Revenue ServiceCase 2:26-cv-13303-SKD-EAS ECF No. 1, PageID.1 Filed 09/08/26 Page 1 of 89
Agency decision · Agency decision
Case 2:26-cv-13303-SKD-EAS ECF No. 1, PageID.68 Filed 09/08/26 Page 68 of 89 # 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 … 2 Case 2:26-cv-13303-SKD-EAS ECF No. 1, PageID.70 Filed 09/08/26 Page 70 of 89 # Legal Entity Name 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482
Federal Trade CommissionAgency decision · Agency decision
Burnet, 286 U.S. 417, 424 (1932). … Memo. 1995-482.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
Memo. 1997-482. The burden of proof is on the taxpayer to substantiate its claimed deduction.51 See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933); Time Ins. Co. v. … Memo.· 1997-482, slip op. at 90. .. . In sum, we find.that Mr. Brown's actuarial.analysis and his review of Mr.
United States Tax CourtAgency 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 ServiceAgency 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 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 CourtCase 2:23-cv-00932-JHC Document 125 Filed 11/17/23 Page 1 of 59 (2023)
Agency decision · Agency decision
App’x 482 (9th Cir. 2020) ........................................................ 19 Dumont v. … U.S.
Federal Trade CommissionAgency decision · Agency decision
Le Gierse, 312 U.S. 531, 539 (1941). … Memo. 1997-482, 74 T.C.M. (CCH) 1020, 1038 (1997). The Caylors argue that Consolidated is just like every other run-of-the-mill insurance company.
United States Tax CourtAgency decision · Agency decision
For sale by the Superintendent of Documents U.S. Government Printing Office, Washington, D.C. 20402. 3 Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 42. … —Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also sections 42, 280G, 382, 412, 467, 468, 482, 483, 807, 846, 1288, 7520, 7872.)
Internal Revenue ServiceAgency decision · Agency decision
Prometheus Radio Project, 592 U.S. 414, 423 (2021). … Prometheus Radio Project, 592 U.S. 414, 423 (2021). 96 Nat’l Wildlife Fed’n v.
Federal Trade CommissionAgency decision · Agency decision
American Code Co., 280 U.S. 445, 449 (1930) (quoted with approval in Thor Power Tool Co. v. Commissioner, supra at 532). B. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987). An appeal in this case will likely lie in the Court of Appeals for the Sixth Circuit.
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 CourtDivision of Investment Management
Agency decision · Agency decision
Non-U.S. Individuals Non-Profits State/Muni. Govt. Entities State/Muni. Govt. Pension Plans U.S. … Non-U.S. Individuals Non-Profits State/Muni. Govt. Entities State/Muni. Govt. Pension Plans U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. Individuals Sov. Wealth Funds and For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S. … Pension Plans U.S. Individuals Sov. Wealth Funds and For. Official Inst. Insurance Companies Non-U.S. Individuals Broker-Dealers Unknown Non-U.S.
Securities and Exchange CommissionIN THE UNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Mgmt., LLC, 910 F.3d 417, 423 (9th Cir. 2018) (addressing deception first, then disclosures), rev’d on other grounds, 593 U.S. 67 (2021); Removatron, 884 F.2d at 1497 (same). … . 438 U.S. at 513-14.
Federal Trade Commission
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