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, 115 (1933). … National Bank of Commerce, 472 U.S. 713, 722 (1985).

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … National Bank of Commerce, 472 U.S. 713, 722 (1985).

    United States Tax Court
  • 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
  • Bulletin No. 1998–20

    Agency decision · Agency decision

    See U.S. v. American Bar Endowment, 477 U.S. 105 (1986); Professional Insurance Agents of Michigan v. Commissioner 726 F.2d 1097 (6th Cir. 1983); National Water Well Association v. … SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking that is subject to these corrections is under sections 482 and 864 of the Internal Revenue Code.

    Internal Revenue Service
  • SEQ 0001 JOB IRS22-001-004 PAGE-0003 COVER

    Agency decision · Agency decision

    This notice clarifies the application of the U.S. … For sale by the Superintendent of Documents U.S.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Helvering, 290 U.S. 111, 115 (1933). … National Bank of Commerce, 472 U.S. 713, 722 (1985).

    United States Tax Court
  • This document will be submitted to the Office of the Federal Register (OFR) for

    Agency decision · Agency decision

    Proposed §1.1400Z2(d)-1(e)(1) provides that, if an entity is not organized in one of the 50 states, the District of Columbia, or the U.S. possessions, it is ineligible to be a QOF. … P, S, and Q are members of a U.S. consolidated group (P group). In 2018, S sells an asset to an unrelated party and realizes $500 of capital gain.

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Department of Labor and the U.S. … The U.S.

    Internal Revenue Service
  • Conformed to Federal Register Version

    Agency decision · Agency decision

    Generally Accepted Accounting Principles (“U.S. … See U.S. Sec. & Exch.

    Securities and Exchange Commission
  • Conformed to Federal Register version

    Agency decision · Agency decision

    Generally Accepted Accounting Principles (“U.S. … Under U.S.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    On its Form 1065, U.S. … Sineneng-Smith, 590 U.S. ___, ___, 140 S. Ct. 1575, 1579 (2020) (quoting Greenlaw v. United States, 554 U.S. 237, 243 (2008)).

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    Pension Plans Insurance Companies Non-Profits U.S. Individuals Non-U.S. Individuals Banking/Thrift Inst. State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans Insurance Companies Non-Profits U.S. Individuals Non-U.S. Individuals Banking/Thrift Inst. State/Muni. Govt. Entities Unknown Non-U.S.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    United States, 514 U.S. , , , 115 S. … C.B. 423, 562. S.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    No. 91-552, at 104 (1969), reprinted in 1969-3 C.B. 423, 490. … Indeed, the U.S.

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    Entities U.S. … Entities U.S.

    Securities and Exchange Commission
  • Bulletin No. 1998–14

    Agency decision · Agency decision

    Scofield, 308 U.S. 415 (1940); Helvering v. Minnesota Tea Co., 296 U.S. 378 (1935); Pinellas Ice & Cold Storage Co. v. Com- 1998–14 I.R.B. missioner, 287 U.S. 462 (1933). … Commissioner, 302 U.S. 82 (1937), and Helvering v.

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Commissioner, 307 F.3d 423 (6th Cir. 2002). … U.S.

    Internal Revenue Service
  • Bulletin No. 2025–41

    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. … U.S. Drought Monitor maps are archived at https://droughtmonitor.unl. edu/Maps/MapArchive.aspx.

    Internal Revenue Service

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