Documents

Briefs, oral arguments, agency decisions and the Federal Register.

2,085 results

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111 (1933). … Lazarus & Co., 308 U.S. 252, 254 (1939).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • UNITED STATES TAX COURT

    Agency 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
  • As a filer, you will first need to determine whether you must meet your filing obligation via

    Agency decision · Agency decision

    with certain EDGARLink tender offers, business combinations and rights Online offerings, in which the subject company is a foreign private issuer of which less than 10% of its securities are held by U.S … filed in connection with certain tender offers, business combinations and rights offerings, in which the subject company is a foreign private issuer of which less than 10% of its securities are held by U.S

    Securities and Exchange Commission
  • TY2021 and TY2022 Education Tax Credit Underclaims for Filers and

    Agency decision · Agency decision

    We use administrative tax data to identify students and calculate education credit claims (U.S. … We also exclude student nonclaimants who file 16 from U.S. territories as bona fide residents of the U.S. territories are generally not eligible to claim an education credit on U.S. tax return.

    Internal Revenue Service
  • Bulletin No. 1998–45

    Agency decision · Agency decision

    Department of Labor and the Health Care Financing Administration of the U.S. … The proposed regulations, as well as the temporary regulations, have been developed in coordination with personnel from the U.S. Department of Labor and the U.S.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Respondent audited petitioners' Forms 1040, U.S. … Memo LEXIS 423, at *11. Petitioners allocated time mainly to the enjoyable aspects of their saddlebred horse activity.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    As stated in the partnership agreement, the purpose of Tandrill was to trade in: commodities of every nature, foreign currencies, U.S. Treasury Bills, U.S. … Bonds are obligations of the U.S. Government; GNMA’s are mortgage-backed debt instruments guaranteed by an agency of the U.S. Government.

    United States Tax Court
  • Bulletin No. 2025–26

    Agency decision · Agency decision

    The instructions to Form 4626, Alternative Minimum Tax – Corporations and Schedule K of Form 1120, U.S. … The Form 2220 must be completed without including the CAMT liability from Schedule J of Form 1120, U.S.

    Internal Revenue Service
  • Division of Investment Management

    Agency decision · Agency decision

    Pension Plans U.S. … Pension Plans U.S.

    Securities and Exchange Commission
  • United States Tax Court — Opinions MOP.ndjson

    Agency decision · Agency decision

    Memo. 1997-423 (Decision will be entered under Rule 155)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-09-22T04:00:00.000Z","isStricken":false,"judge":"Peter J. … Memo. 1997-482. (Decisions will be entered under Rule 155.)","documentType":"Memorandum Opinion","eventCode":"MOP","filingDate":"1997-10-27T05:00:00.000Z","isStricken":false,"judge":"Thomas B.

    United States Tax Court
  • Bulletin No. 2020–45

    Agency decision · Agency decision

    . — Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also §§ 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.) Rev. … U.S. 354 F.2d 202 (10th Cir. 1965), Mellott v. U.S., 257 F.2d 798 (3d Bulletin No. 2020–45 Cir. 1958).

    Internal Revenue Service
  • [Corrected to conform to Federal Register version]

    Agency decision · Agency decision

    See U.S. … Ernst & Young, Inc., 494 U.S. 56 (1990), where the U.S.

    Securities and Exchange Commission

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