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Briefs, oral arguments, agency decisions and the Federal Register.
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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 CourtSpecifications for Electronic Filing of
Agency decision · Agency decision
Table 2: State & U.S. … Enter U.S. Postal Service state abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations.
Internal Revenue ServiceSEQ 0065 JOB C34-001-006 PAGE-0003 COVER
Agency decision · Agency decision
—Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 807, 846, 1288, 7520, 7872.) … 1.469–0, 1.469–4, 1.469–11, amended; 1.469–9, revised; rules for certain rental real estate activities (TD 8645) 8, 4 26 CFR 1.482–0, 301.7701–3, amended; 1.482–7, added; 1.482– 7T, removed; section 482
Internal Revenue ServiceConformed to Federal Register version
Agency decision · Agency decision
See, e.g., CBOE, CBOE TITANIUM U.S. … See U.S.
Securities and Exchange CommissionAgency decision · Agency decision
On Forms 1065, U.S. … Procedural Posture Historic Boardwalk Hall timely filed Forms 065, U.S. Return of Partnership Income, for 2000, 2001, and, 2002.
United States Tax CourtAgency decision · Agency decision
For sale by the Superintendent of Documents U.S. Government Printing Office, Washington, D.C. 20402. 3 Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 42. … —Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also sections 42, 280G, 382, 412, 467, 468, 482, 483, 807, 846, 1288, 7520, 7872.)
Internal Revenue ServiceConformed to Federal Register version
Agency decision · Agency decision
Office of Investor Education and Advocacy of the U.S. … See U.S. Census Bureau, U.S.
Securities and Exchange CommissionThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
December 15, 2025, 90 FR 57901) January 12, 2026 Part III 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 January 2026. See Rev.
Internal Revenue ServiceDivision 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 CommissionConformed to Federal Register version
Agency decision · Agency decision
Dahl, 486 U.S. 622, 108 S. … While U.S.
Securities and Exchange CommissionAgency decision · Agency decision
His mother, Margaret Price, was a very accomplished rider who was a member of the U.S. Equestrian Team and received the Pegasus Medal of Honor from the U.S. … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtU.S. Securities and Exchange Commission
Agency decision · Agency decision
Pension Plans U.S. … Pension Plans U.S.
Securities and Exchange CommissionAgency decision · Agency decision
- - 41 (1) the amount of such tax is used (directly or indirectly) by the country imposing such tax to provide a subsidy by any means to the taxpayer, a related person (within the meaning of section 482 … Intl., 493 U.S. 400 (1989).
United States Tax CourtAgency decision · Agency decision
Rul. 2005-52, 2005-2 C.B. 423. … Before respondent concluded the section 6700 penalty examination, petitioner and the U.S.
United States Tax CourtAgency 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 CourtAgency decision · Agency decision
Commissioner, 490 U.S. 691 (1989); United States v. American Bar Endowment, 477 U.S. 105, 118 (1986); Singer Co. v. U.S., 196 Ct. … Fish and Wildlife Service • U.S. Environmental Protection Agency • U.S. Department of Agriculture • U.S.
Internal Revenue ServiceAgency decision · Agency decision
and the regulations under section 482, regardless of whether section 482 otherwise is considered to apply. … For rules regarding adjustments to AFSI to reflect the principles of section 482 of the Code and the regulations under section 482, see §1.56A-26(d).
Internal Revenue ServiceAgency decision · Agency decision
His mother, Margaret Price, was a very accomplished rider who was a member of the U.S. Equestrian Team and received the Pegasus Medal of Honor from the U.S. … Helvering, 290 U.S. 111, 115 (1933).
United States Tax CourtConformed to Federal Register version
Agency decision · Agency decision
(May 4, 2021) (“U.S. Acctg. … RES. 482 (2013) (showing that earnings quality reduces information asymmetry); Partha Sengupta, Corporate Disclosure Quality and the Cost of Debt, 73 ACCOUNT.
Securities and Exchange CommissionAgency decision · Agency decision
NLRB, 305 U.S. 197, 229 (1938). 120 Biestek v. Berryhill, 587 U.S. 97, 103 (2019). Stone & Webster Const., Inc. v. U.S. Dep’t of Lab., 684 F.3d 1127, 1133 (11th Cir. 2012) (quoting Moore v. … U.S.
Department of Labor
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