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

6,243 results

1.84s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Schwartz should be legally classified as petitioner's employee for the taxable periods at issue; (2) whether petitioner is entitled to relief under the Revenue Act -5[*5] of 1978, Pub. L. … He managed the property, landscaped, maintained the pool, removed snow, made repairs, maintained the property's heating and air conditioning, and performed other general maintenance services.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    There were neither seats nor carpeting in the theater, and the entire theater needed cleaning, refinishing, and restoration. … In our judgment, Jacobs acted with reasonable cause and in good faith when he claimed the charitable contribution deduction for his donation of the Redwood City Fox.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    For an ndisclosed period starting before the years at issue to at least the time of the trial in these cases, Ms. Dursky's persona partner, Ms. Watkins, resided with Ms. Dursky in Ms. … Before turning to the issues presented, we shall comment on the respective testimonies of Ms. Dursky and Ms. Watkins, who were the only witnesses at the "trial in these cases.

    United States Tax Court
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Validity Period Comments were received under §1.1441–1(e)(4)(ii) regarding the period of validity of a properly executed Form W–8. … The proposed regulations extend the 10-day period to 20 days. Commentators objected to the 20-day period and asked for the retention of the 10-day period.

    Internal Revenue Service
  • T .C . Memo . 2008-71

    Agency decision · Agency decision

    Air Force and the U .S . Military Sealift Command . While petitioner was at work during the years in issue, Maersk provided him with meals and lodging without charge . … The locations of the Able and the Invincible for the periods when petitioner was employed by Maersk aboard the vessels during the years in issue are reflected below : Vessel Able Invincible Dates Location

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenue procedure is not final and because the comment period under the notice 9Rev. … Under Oklahoma's Unifórm Fraudulent Transfer Act, A.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During that period, the Tulane stadium had an approximate seating capacity of 81,000 for football games. … Section 1060 was added to the Internal Revenue Code in 1986, Tax Reform Act of 1986, Pub.

    United States Tax Court
  • Administrative Review Board

    Agency decision · Agency decision

    First, Respondent contends the recording violates Federal and the State of Maryland’s wiretap acts. … Ameristar Airways, Inc., ARB No. 20080067, ALJ No. 2004-AIR-00011, slip op. at 6 (ARB May 26, 2010)); see Spelson v.

    Department of Labor
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    Solicitation of Comments Interested persons are invited to submit written data, views and arguments concerning the foregoing, including whether the proposed rule change is consistent with the Act. … comment form (https://www.sec.gov/rules/sro.shtml); or • Send an email to rule-comments@sec.gov.

    Securities and Exchange Commission
  • Pamela L. Marcogliese, Esq.

    Agency decision · Agency decision

    (“Securities Act”). … BROMLEY FRANKFURT • COLOGNE • ROME • MILAN • HONG KONG BEIJING • BUENOS AIRES • SÅO PAULO • ABU DHABI • SEOUL LAWRENCE FRIEDMAN NICOLAS GRANAR CHRISTOPHER E. AUSTIN NANDRA L. FLOW FRANCISCO L.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Cloudia Total Rents received Cleaning and maintenance Insurance Legal and professional fees -- $3,914 -- $600 $4,514 --- 350 585 --- 3,500 -- --- -- -- -- 500 -- Mortgage interest Repairs … During the same period, petitioner claims to have incurred cash expenses of $33,751 and depreciation of $84,398, or total expenses of $118,149, attributable to this activity.

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    S7-2026-07 and S7-2026-11] Reopening of Comment Period; Notices of Request for Exemptive Relief, Pursuant to Section 36(a) of the Securities Exchange Act of 1934, from Certain Aspects of Rule 17ad-22(e … The initial comment period for the IIB Notice closed on April 10, 2026, and the Commission then reopened the comment period, which then closed on May 29, 2026.6 On April 10, 2026, the Securities Industry

    Securities and Exchange Commission
  • THIS OPINION WAS INITIALLY ISSUED UNDER PROTECTIVE ORDER AND

    Agency decision · Agency decision

    The contracts state that vacant lots are to be “maintained at all times in a manner that result in properties that are clean, safe and sanitary.” … Since Purdy’s claim under the Contract Disputes Act, 41 U.S.C. §§ 7101–7109 (2018), alleged no facts supporting a theory of breach by “abdication of authority,” as we’ve noted before, that theory is a

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    California’s first Bank and Corporation Franchise Tax Act (promulgated in 1929) levied a tax “for the privilege of doing business in the state during a given year, which year of privilege is designated … Our comment with respect to the issue of value apply equally to both arguments. 19 Sec. 338 contains no reference to that definition and provides no definition for purposes of the allocation of stock

    United States Tax Court
  • Bulletin No. 2020–33

    Agency decision · Agency decision

    Public (NEW 1545-0123 Comment period closed on 11/29/19. Approved by OMB through 12/31/20. … Public Comment period trusts and 1545-1668 closed on 11/30/18.

    Internal Revenue Service
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    Comments may be submitted by any of the following methods: Electronic Comments: • Use the Commission’s internet comment form (https://www.sec.gov/rules/sro.shtml); or • Send an email to rule-comments … Paper Comments: • Send paper comments in triplicate to Secretary, Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549-1090.

    Securities and Exchange Commission
  • U.S. Department of Labor

    Agency decision · Agency decision

    and was notified that any rules violations during that three year period could result in further discipline.34 JURISDICTION AND STANDARD OF REVIEW The Secretary of Labor has delegated to the Administrative … United Parcel Serv., ARB No. 2011-0009, ALJ No. 2010-AIR-00011, slip op. at 3 (ARB June 15, 2012). 39 40 49 U.S.C. § 20109(a)(4). Brucker v. BNSF Ry.

    Department of Labor
  • U.S. Department of Labor

    Agency decision · Agency decision

    In this regard, he found that Neuer’ s comments to Dvash on December 7, 2005, were not protected activity, a requisite element for whistleblower protection and relief under SOX.12 Neuer petitioned this … AVSEC Servs, L.L.C., ARB No. 04-019, ALJ No. 2003-AIR-030, slip op. at 5 (ARB Oct. 26, 2005). 19 Bell Atlantic Corp. v.

    Department of Labor

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