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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
A "United States affiliate obligation" is an obligation issued before June 22, 1984, by a U.S. person related to an applicable CFC within the meaning of section 482. … . persons related to it within the meaning of section 482.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. at 84. … Commissioner, 503 U.S. 79 (1992); see also Commissioner v. Idaho Power Co., 418 U.S. 1 (1974); Woodward v. Commissioner, 397 U.S. 572 (1970); United States v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. at 84. … Commissioner, 503 U.S. 79 (1992); see also Commissioner v. Idaho Power Co., 418 U.S. 1 (1974); Woodward v. Commissioner, 397 U.S. 572 (1970); United States v.
United States Tax CourtAgency decision · Agency decision
A "United States affiliate obligation" is an obligation issued before June 22, 1984, by a U.S. person related to an applicable CFC within the meaning of section 482. … . persons related to it within the meaning of section 482.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. at 115. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991).
United States Tax CourtAgency decision · Agency decision
U.S. … No. 104– 736, at 205, reprinted in 1996 U.S. Code Cong. & Admin. News 2018).
Internal Revenue ServiceAgency decision · Agency decision
United States, 541 U.S. 176, 177 (2004); United States v. Lanier, 520 U.S. 259, 267 n.6 (1997); Conn: Nat'l Bank v: Germain, 503 U.S. 249., 253-254 (1992). … The U.S.
United States Tax CourtAgency decision · Agency decision
U.S. person. … The value of the manufacturing method or process to the total value of the intangible property must be determined using the principles of section 482. (iv) Examples.
Internal Revenue ServiceSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
%~- ~~#W~ Committ on Energy and Commerce U.S. … IOLetters from Arthur Levitt, Chairman, U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Types of Tested Parties U.S. Distributor 42% Non-U.S. Distributor 10% All Other Types of Tested Parties 1% U.S. Service Provider 12% U.S. Manufacturer 13% Non-U.S. … (TPM) U.S. GAAP U.S. generally accepted accounting principles. U.S. Group Worldwide Group members that are U.S. persons. U.S.
Internal Revenue ServiceConformed to Federal Register version
Agency decision · Agency decision
Turner Enterprises, Inc., 474 F.2d 476, 482 (9th Cir. 1973). … See U.S.
Securities and Exchange CommissionAgency decision · Agency decision
Harmel, 287 U.S. 103, 110 (1932); Snyder v. … Peltzer, 312 U.S. 399, 402-403 (1941).]
United States Tax CourtAgency decision · Agency decision
Minister Bulletin No. 2021–38 423 September 20, 2021 11. Type(s) of contributions permitted under the Provider’s plan: _____a. Elective deferrals (other than Roth) _____b. … PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
The group computes its consolidated U.S. … The consolidated return must be made on Form 1120, U.S.
Internal Revenue ServicePrivate Foundation Information Returns, 1982
Agency decision · Agency decision
See U.S. … U.S.
Internal Revenue ServiceAgency decision · Agency decision
U.S. … (CCH) 473, 482 (1997), aff'd without published opinion, 177 F.3d 983 (11th Cir. 1999).
United States Tax CourtAgency decision · Agency decision
U.S. entity). … Reduction of sections 174 and 174A expenditures under section 280C or section 482, 4. Costs attributable to obtaining a patent, and 5. Research in social sciences. Example 20.
Internal Revenue ServiceAgency decision · Agency decision
The New York State Department of Environmental Conservation and the U.S. … On November 16, 2022, the Natural Resources Conservation Service of the U.S.
Internal Revenue ServiceFederal Energy Regulatory Commission
Agency decision · Agency decision
United States, 410 U.S. 366 (1973). … U.S. Forest Service, 165 F.3d 43, 53 (D.C.
Federal Energy Regulatory CommissionAgency decision · Agency decision
Schleier, 515 U.S. 323, 328 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429–30 (1955); Helvering v. Clifford, 309 U.S. 331, 334 (1940). … Janis, 428 U.S. 433, 441–42 (1976).
United States Tax Court
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