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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Federal Register for October 21, 2024, 89 FR 84079) 1086 Section 1274.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 467, 468, 482 … Section 482.—Allocation of Income and Deductions Among Taxpayers The applicable federal short-term, mid-term, and long-term rates are set forth for the month of November 2024. See Rev.
Internal Revenue ServiceAgency decision · Agency decision
Signifi- The resident population estimates were released by the U.S. Census Bureau on December 22, 2006, in Press Release CB06-187. U.S. Possessions include Puerto Rico, the U.S. … Volume caps for U.S.
Internal Revenue ServiceAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
National Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, supra. … Helvering, 290 U.S. 111, 115 (1933); Estate of Magnin v. Commissioner, 184 F.3d at 1081; Estate of Jung v. Commissioner, 101 T.C. 412, 423 (1993).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 293 U.S. 465, 470 (1935). … Gregory, 293 U.S. at 469-70.
Internal Revenue ServiceAgency decision · Agency decision
U.S. … American Hawaii Cruises, Inc., 971 F.2d 423 (9th Cir. 1992).
Department of LaborAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax Court
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