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

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bank of Tulsa, 353 P.2d 482, 486 (Okla. 1960). … Church, 335 U.S. 632, 645 (1949). Commissioner v.

    United States Tax Court
  • SCorporationReturns,1997

    Agency decision · Agency decision

    Banks Form 1120S, U.S. Tax Return for an S Corporation, must be filed before the 15th day of the 3rd month following the close of the tax year. … S corporations are the most popular corporate entity, with 52.1 percent of all U.S. corporations electing treatment under subchapter S.

    Internal Revenue Service
  • Private Foundations, Tax Year 2003

    Agency decision · Agency decision

    NOTES: Amounts have been adjusted for inflation based on the 2000 chain-type price index for Gross Domestic Product, as published by the U.S. … Tax Year 2002 investment totals were adjusted based on the 2000 chain-type price index for Gross Domestic Product as reported by the U.S.

    Internal Revenue Service
  • SEQ 0107 JOB L36-001-005 PAGE-0003 COVER

    Agency decision · Agency decision

    . because their U.S. agent was not ‘‘an agent of independent status’’ under Article 9(5) of the U.S. … Schleier, 515 U.S. Ct. 2159.

    Internal Revenue Service
  • Bulletin No. 1996–33

    Agency decision · Agency decision

    No. 552, 91st Cong., 1st Sess. 87 (1969), 1969–3 C.B. 423, 479. … of check-the-box, and a U.S. multinational update.

    Internal Revenue Service
  • Statistics of Income

    Agency decision · Agency decision

    1994 35,657 5,380 5,117 263 643 380 191 195 1995 36,394 6,280 5,787 493 893 400 277 277 1996 1997 40,621 39,302 7,295 7,809 6,619 6,903 676 906 1,170 1,375 494 469 372 418 373 423 … 1998 46,208 7,585 6,484 1,100 1,670 569 506 464 1999 42,151 7,722 6,835 887 1,485 598 423 422 2000 38,567 8,413 7,703 710 1,427 717 406 403 2001 35,540 7,900 7,883 18

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    U.S. … Commissioner, 101 T.C. 412, 423-424 (1993); Estate of Newhouse v. Commissioner, supra at 217; sec. 20.2031-1(b), Estate Tax Regs.

    United States Tax Court
  • Split-Interest Trusts, Filing Year 2011

    Agency decision · Agency decision

    20,945,036 8.3 1,277,204 1,311,456 2.7 Total book value of assets, end-of-year 19,626,345 21,297,988 8.5 1,427,257 1,452,400 1.8 16,639,780 18,210,866 9.4 1,312,080 1,323,190 Total investments U.S … * 2,228 * 134 * 482 * 1,612 0 0 Other notes and loans receivable 181,626 24,283 13,079 89,199 * 2,520 * 52,543 Inventories for sale or use * 236 0 0 * 236 0 0 Prepaid expenses and

    Internal Revenue Service
  • FEDERALTRADECOMMI

    Agency decision · Agency decision

    Snacks Source: Nielsen//NetRatings NetView (U.S. … Snacks Source: Nielsen//NetRatings NetView (U.S.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 312 U.S. 212, 217 (1941); Deputy v. du Pont, 308 U.S. 488, 496 (1940); Welch v. Helvering, 290 U.S. 111, 115 (1933); Plymouth Sav. Bank v. … The U.S.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    No. 91-552, at 57 (1969), 1969-3 C.B. 423, 460. … M Citizens United, 558 U.S. at 337; WRTL, 551 U.S. at 457.

    United States Tax Court
  • Bulletin No. 2023–26

    Agency decision · Agency decision

    The U.S. … U.S.

    Internal Revenue Service
  • 3. INDEX TO FORMS AND SUBMISSION TYPES

    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
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Bank of Tulsa, 353 P.2d 482, 486 (Okla. 1960). … Church, 335 U.S. 632, 645 (1949). Commissioner v.

    United States Tax Court
  • Schedule M-3 (Form 1120-S)

    Agency decision · Agency decision

    Income (Loss) From Equity Method U.S. … adjustments for timing differences between financial and tax accounting for: (1) deferral and amortization of research expenditures, (2) reduction of section 174 expenditures under section 280C or section 482

    Internal Revenue Service
  • APPELLANT’S MOTION FOR PARTIAL SUMMARY

    Agency decision · Agency decision

    (quoting Anderson, 477 U.S. at 249), and “[a]ll justifiable inferences and presumptions are to be resolved in favor of the nonmoving party.” Id. … United States, 537 F.2d 474, 482 (Ct. Cl. 1976).

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    See, e.g., Marr, 268 U.S. 536; Phellis, 257 U.S. 156. … market value of transferred property shall be the single payment arm’s-length price that would be paid for the property by an unrelated purchaser determined in accordance with the principles of section 482

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Commissioner, 312 U.S. 212, 217 (1941); Deputy v. du Pont, 308 U.S. 488, 496 (1940); Welch v. Helvering, 290 U.S. 111, 115 (1933); Plymouth Sav. Bank v. … The U.S.

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    Bowers, 278 U.S. 470, 482 (1929); Guest v. Commissioner, 77 T.C. 9, 21 (1981); see also § 1015(a) (providing for carryover basis of gifts). … Boyle, 469 U.S. 241 (1985)).

    United States Tax Court
  • 3. INDEX TO FORMS AND SUBMISSION TYPES

    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

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