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Agency decision · Agency decision
IA Nontaxable sources include funds attributable to "loans, gifts, inheritances, or assets on hand at the beginning of the taxable period." Burgo v. … services during such period, based on appointment books, calendars, or narrative summaries
United States Tax CourtFederal Register / Vol. 70, No. 172 / Wednesday, September 7, 2005 / Proposed Rules
Agency decision · Agency decision
We seek comments on what would constitute a reasonable length of time for such periodic certification to be effective. For example, is a five-year certification period appropriate? … We seek comments on what would constitute a reasonable length of time for such periodic re-approval to be effective. For example, is a five-year approval period appropriate?
Federal Energy Regulatory CommissionAgency 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 CourtGRANTED 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 AppealsAgency 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
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 ServiceAgency decision · Agency decision
barrels would be produced over a similar period. … Heitzman’s comment that Stonehurst would “make a lot of money”.
United States Tax CourtUpdated 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
of 1940 (“Advisers Act”). … “Relevant Period” is the period from July 1, 2020, through March 31, 2021, TAX COMPLIANCE 17.
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 CourtConformed to Federal Register Version
Agency decision · Agency decision
• Send an email to rule-comments@sec.gov. Please include File Number S7-2026-15 on the subject line. Paper comments: • Send paper comments to Vanessa A. … Comment letters in response to the 2019 Periodic Reporting Roundtable are found at the same link above as the comments in response to the 2018 Request for Comment on Quarterly Earnings and Reporting.
Securities and Exchange CommissionAgency decision · Agency decision
of 1934 (Exchange Act). … Rule 14d-11 under the Exchange Act.
Securities and Exchange CommissionUNITED 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 Reviewebenthall on PROD1PC69 with NOTICES
Agency decision · Agency decision
The license for Project No. 82 was issued for a period ending July 31, 2007. … The license for Project No. 2146 was issued for a period ending July 31, 2007.
Federal Energy Regulatory CommissionAgency 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 ServiceAgency decision · Agency decision
For each of the years in issue petitioner hired farmhands to "clean stalls and do * * * various clean-up around the farm". … In the present case, petitioner owned and operated HQH for 17 years and claimed losses of $17,378,825 - 29 [*29] compared with reporting gross income before expenses of $1,279,326 over the same period
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 CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
period beginning after 1995. … period begins after 1995?
Internal Revenue ServiceAgency 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 Court
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