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Briefs, oral arguments, agency decisions and the Federal Register.
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Division 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 CommissionAgency 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 CourtDivision of Investment Management
Agency decision · Agency decision
Pension Plans Non-U.S. Individuals State/Muni. Govt. Entities State/Muni. Govt. Pension Plans Non-Profits U.S. … Pension Plans Non-U.S. Individuals State/Muni. Govt. Entities State/Muni. Govt. Pension Plans Non-Profits U.S.
Securities and Exchange CommissionDivision of Investment Management
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Carrera, 604 U.S. 45, 47 (2025). See, e.g., United States v. Lee, 455 U.S. 252, 255-56 (1982). Cf. Law Office of Anne Brady, PLLC v. … (footnote omitted). 422 Tr. 36, 38 (Counsel for Scott and the Authority). 423 In re Grand Jury Subpoenas, 2026 WL 2450485, at *16 (cleaned up).
Federal Trade CommissionAgency decision · Agency decision
Court Holding Co., 324 U.S. 331 (1945). … In June 1988, the U.S.
United States Tax CourtAgency decision · Agency decision
Additionally, the U.S. … Conversely, in another case, the U.S.
Internal Revenue ServiceAgency 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. … 2021-09, 2021-20 I.R.B. 1155 Notices: 2021-01, 2021-02 I.R.B. 315 2021-03, 2021-02 I.R.B. 316 2021-04, 2021-02 I.R.B. 319 2021-02, 2021-03 I.R.B. 478 2021-05, 2021-03 I.R.B. 479 2021-07, 2021-03 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). I. … Boyle, 469 U.S. 241 (1985)); sec. 1.6664-4(b), Income Tax Regs.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Specifically, a duplication of items may result if the U.S. … After consulting with experts at the Department of Energy, U.S.
Internal Revenue ServiceAgency decision · Agency decision
Schleier, 515 U.S. 323, 327 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., supra at 241. A court looks to legislative history only if the statute is unclear. Blum v.
United States Tax CourtConformed to Federal Register version and consolidated with correction 33-11238A
Agency decision · Agency decision
U.S. Generally Accepted Accounting Principles (“U.S. … . government securities such as U.S.
Securities and Exchange CommissionConformed to Federal Register version
Agency decision · Agency decision
U.S. Generally Accepted Accounting Principles (“U.S. … We also agree that expanding the permissible deduction to encompass all U.S.
Securities and Exchange CommissionSole Proprietorship Returns, 1999
Agency decision · Agency decision
See U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current Business, August 2000. … ........................................................... 52,310 *3,991 Other costs...................................................................................... 14,137,456 44 *20 *134 *423
Internal Revenue ServiceAgency decision · Agency decision
Maine, 532 U.S. 742, 750–51 (2001). … Helvering, 290 U.S. at 115.
United States Tax CourtUNITED STATES DISTRICT COURT (2023)
Agency decision · Agency decision
Actavis, 570 U.S. at 145. … Black & Decker (U.S.)
Federal Trade CommissionThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
A payment is considered made to the extent income subject to withholding is allocated under section 482. … Further, income arising as a result of a secondary adjustment made in conjunction with a reallocation of income under section 482 from a foreign person to a related U.S. person is considered paid to a
Internal Revenue ServiceConformed to Federal Register Version
Agency decision · Agency decision
See U.S. … Borak, 377 U.S. at 432; see also S. Rep.
Securities and Exchange Commission
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