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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency 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
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
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 CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 510 F.2d 479, 482-483 (2d Cir. 1975), affg. 57 T.C. 650 (1972); Estate of Posen v. Commissioner, 75 T.C. 355, 367 (1980).
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
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. … -3 I.R.B. 390 2023-9, 2023-3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 2023-12, 2023-6 I.R.B. 450 2023-13, 2023-6 I.R.B. 454 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423
Internal Revenue ServiceAgency decision · Agency decision
INS, 516 F.2d 565, 570 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Matter of Gabryelsky, 20 I&N Dec. 750, 752 (BIA 1993); Matter of Adetiba, 20 I&N Dec. 506, 508 (BIA 1992). … Brown, 441 U.S. 281, 301-02 (1979).
Executive Office for Immigration ReviewAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
Appropriate economic analyses, based on the principles of section 482, must be used to estimate gross receipts. … However, a reasonable estimate of Z’s gross receipts attributable to the floodlights, based on the principles of section 482, is $120,000x.
Internal Revenue ServiceAgency decision · Agency decision
U.S. Venture, Inc., 2 F.4th at 1042. … First Interstate Bank of Denver, N.A., 511 U.S. 164, 187 (1994) (quoting Pension Benefit Guaranty Corporation v. LTV Corp., 496 U.S. 633, 650 (1990)).
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 369 U.S. 672, 686 (1962). - 50 [*50] 1. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtNonprofit Charitable Organizations, 1982
Agency decision · Agency decision
Source: Business entity data are from U.S. Treasury Department, Internal Revenue Service, Statistics of Income Division, published and unpublished tables. GNP price deflator is from U.S. … U.S. population data are from U.S.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 439 U.S. 522 (1979); RCA Corp. v. … United States, 381 U.S. 68 (1965); Automobile Club of Michigan v. Commissioner, 353 U.S. 180 (1957); Massaglia v.
Internal Revenue ServiceThese 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. … gain or loss and, therefore, is subject to U.S. tax.
Internal Revenue ServiceSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Howey Co., 328 U.S. 293 (1946). … Turner Enterprises, 474 F.2d 476, 482 n.7 (9th Cir. 1978), cert denied, 414 U.S. 821, 945 S. Ct. 117, 38 L.Ed.2d 53 (1973).
Securities and Exchange 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).
United States Tax CourtAgency decision · Agency decision
Reynolds, 284 U.S. 281 (1932). … NRA Political Victory Fund, 513 U.S. 88, 90 (1994); Mo. v. Jenkins, 495 U.S. 33, 45 (1990).
United States Tax Court
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