Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,243 results
3.20s
Agency decision · Agency decision
Improved or unimproved land, including air space. 2. Inherently permanent structures, including any residential, commercial, or industrial building. 3. … the Federal Truth in Lending Act, which is contained in title I of the Consumer Credit Protection Act, as amended (15 U.S.C. 1601).
Internal Revenue ServiceGuidance on Section 305 of the SECURE 2.0 Act of 2022 with Respect to
Agency decision · Agency decision
REQUEST FOR COMMENTS The Treasury Department and the IRS invite comments on the guidance in this notice and any other aspect of section 305 of the SECURE 2.0 Act. … submit comments).
Internal Revenue ServicePublication 4450 (Rev. 3-2022) Catalog Number 39720Z
Agency decision · Agency decision
IRS modified custodial contracts for the provision of additional and above standard cleaning services. … Modifications were made to heating, ventilation, and air conditioning operations to increase outside air and filter efficiencies, where technically feasible, and installed acrylic shields in workstations
Internal Revenue ServiceAgency decision · Agency decision
The Forms 8283 and the appraisal reports provide very generic descriptions, stating the items were in "good working condition" or "operational, clean and in good saleable condition" . … Section 6664(c)(1) provides a defense to the section 6662 penalty for any portion of an underpayment where reasonable cause existed and the taxpayers acted in good faith .
United States Tax CourtCite as 29 I&N Dec. 491 (AAO 2026)
Agency decision · Agency decision
See section 101(a)(15)(H)(i)(b) of the Immigration and Nationality Act (“INA”), 8 U.S.C. § 1101(a)(15)(H)(i)(b) (2024). … See, e.g., Matter of Air India “Flight No. 101,” 21 I&N Dec. 890, 892 (BIA 1997) (remanding a fine proceeding when the officer did not state specific reasons for the determination).
Executive Office for Immigration ReviewAgency decision · Agency decision
The long-term growth of S corporation returns was encouraged by four legislative acts: the Tax Reform Act of 1986, the Revenue Reconciliation Act of 1990, the Revenue Reconciliation Act of 1993, and the … Small Business Job Protection Act of 1996 [1].
Internal Revenue ServiceFederal Register / Vol. 86, No. 6 / Monday, January 11, 2021 / Rules and Regulations
Agency decision · Agency decision
The comment period for this direct final rule runs concurrently with the comment period for the proposed rule. … All interested parties should comment at this time because the Department will not initiate an additional comment period on the proposed rule even if it withdraws the direct final rule.
Department of LaborUpdated to include Federal Register corrections dated 10/14/14
Agency decision · Agency decision
the period). … of 1934 and Request for Comment, Exchange Act Release No. 62120 (May 19, 2010).
Securities and Exchange CommissionAgency decision · Agency decision
The District Court also held that petitioner’s request for an injunction was barred by section 7421(a), the Anti-Injunction Act. … - 26 says this, coupled with the frequently low air and water temperatures during tournaments, made every trip very uncomfortable.
United States Tax CourtAgency decision · Agency decision
Petitioners also submitted bank records for a 1-year period beginning on December 31, 1994, and ending on December 7, 1995. Mr. … Petitioners did not purchase food and cleaning supplies from just one vendor.
United States Tax CourtAgency decision · Agency decision
When they first started the horse activity, petitioners talked to veterinarians, trainers, and other owners and read periodicals about hunter and jumper horses. … At this time, Nicole was responsible for training the horses, giving their daughters lessons, and supervising all aspects of the horse activity (including supervising people - 7 petitioners hired to clean
United States Tax CourtUNITED STATES DEPARTMENT OF JUSTICE
Agency decision · Agency decision
INTRODUCTION This case arises under the antidiscrimination provisions of the Immigration and Nationality Act (INA), as amended, 8 U.S.C. § 1324b. … Mesa Air Grp., 9 OCAHO no. 1106, 3 (2004). Here the delay is not likely to result in such prejudicial results.
Executive Office for Immigration ReviewAgency decision · Agency decision
Bowers and Florence spent over $10,000 on wallpaper, painting, window shades, cleaning the carpets, and replacement of plumbing and lighting fixtures. … Bowers' personal items from the condo may have been moved from the condo to the Burlington house in that period.
United States Tax CourtAgency decision · Agency decision
A period of 10 minutes will be allotted to each person for making comments. … A period of 10 minutes will be allotted to each person for making comments.
Internal Revenue ServiceConformed to Federal Register version
Agency decision · Agency decision
for the period. … If the Registrant has received written comments from the Commission staff regarding its periodic or current reports under the Exchange Act or Investment Company Act or its registration statement not less
Securities and Exchange CommissionGRANTED IN PART : February 11, 2016
Agency decision · Agency decision
A contractor or subcontractor bidding work to PJB or its prime, such as a price for heating, ventilating, and air conditioning (HVAC) or ceilings, would not break out or allocate pricing between what was … Having found entitlement as noted above, we briefly comment on defenses raised by GSA asserting defects in appellant’s proof as to delays.
Civilian Board of Contract AppealsConformed to Federal Register version and consolidated with correction 33-11238A
Agency decision · Agency decision
Comment Letter. 212 See, e.g., Fidelity Comment Letter. 72 more than a specified period of time (e.g., 30, 60, or 90 days etc.). 213 Some commenters suggested that after a certain period of time following … See supra section II.A.2. 408 The six-year retention period under the final amendments is designed to be generally consistent with other recordkeeping retention periods provided in rules under the Act
Securities and Exchange CommissionConformed to Federal Register version
Agency decision · Agency decision
Some commenters urged the Commission to reconsider the proposed 30-day period and instead maintain the current standard. 211 Additionally, commenters suggested alternative time periods to require funds … extended period.
Securities and Exchange CommissionAgency decision · Agency decision
He relies on section 6501(c)(1) to keep the periods of limitations open. … In considering what facts support the presence of these various badges, we decline to find that a single act supports multiple badges.
United States Tax CourtAgency decision · Agency decision
See Warbelow's Air Ventures, Inc. v. Commissioner, 118 T.C. 579, 582 n.8 (2002), affd. 80 Fed. Appx. 16 (9th Cir. 2003). 1. … –-The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.