Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,243 results
3.10s
Agency decision · Agency decision
See Investment Company Act Release No. 16766. … The staff considers the start-up period to be one year after the fund has commenced operations/sales.
Securities and Exchange CommissionAgency decision · Agency decision
Taxable period. The term “taxable period” means, with respect to any act of self-dealing, the period beginning with the date on which the act of self-dealing occurs and ending on the earliest of: 1. … Comments and suggestions. We welcome your comments concerning the accuracy of these time estimates or suggestions for making this form simpler. You can send us comments through IRS.gov/FormComments.
Internal Revenue ServiceAgency decision · Agency decision
A number of commenters stated that the data and information necessary to prepare the forms is not available until mid-January and that the period required to prepare and mail the large numbers of forms … The proposed regulations also address a suggestion of a commenter to Notice 2020-76 who requested that future guidance specify the time period a reporting entity is required to retain the notice on its
Internal Revenue ServiceAgency decision · Agency decision
The management companies were responsible for the day-to-day work such a s booking r servations, checking in guests, cleaning the units, and -12responding to emergencies . … he was diagnosed with Alzheimer's disease in March -221999 and died at age 88 after a period of declining health and physical problems .
United States Tax CourtAgency decision · Agency decision
MMI’s business ledger covers a period from November 1978 to February 1979, and during that period, MMI debited petitioners’ account by approximately $340,000 and credited their account by approximately … Wallace, 102 F.3d 1209 (11th Cir. 1997); In re Challenge Air Intl., Inc., 952 F.2d 384 (11th Cir. 1992). - 21 In United States v. Natl.
United States Tax CourtFederal Energy Regulatory Commission (2006)
Agency decision · Agency decision
We seek comment on an appropriate time period in which to require the submission of these attachments. 99. … each period.
Federal Energy Regulatory CommissionAgency decision · Agency decision
in response to comments as described in the Summary of Comments and Explanation of Revisions. … (ii) Holding period.
Internal Revenue ServiceAgency decision · Agency decision
such acts. 6. … The shorter 60-day period between notices in these proposed regulations is provided in response to comments recommending that the overall notice period be shortened. D.
Internal Revenue Servicejlentini on PROD1PC65 with NOTICES (2007)
Agency decision · Agency decision
Following the conference there will be a 30-day written comment period. … FERC conferences are accessible under section 508 of the Rehabilitation Act of 1973.
Federal Energy Regulatory CommissionAgency decision · Agency decision
A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of speakers will be prepared after the deadline for receiving outlines has passed. … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.
Internal Revenue ServiceAgency decision · Agency decision
See Taxpayer First Act, Pub. L. No. 116-25, § 1001, 133 Stat. 981, 983 (2019). … The 12-month period SO Lee 18 [*18] of $44,016.
United States Tax CourtSecurities Exchange Act of 1934
Agency decision · Agency decision
Rule 14e-1(a) under the Exchange Act. … Rules 14e-l(a)-Minimum Period for a Tender Offer9 Rule 14e-l(a) under the Exchange Act provides that" ... no person who makes a tender offer shall ... hold such tender offer open for less than twenty
Securities and Exchange CommissionAgency decision · Agency decision
Angelo attempted to sell Stockton/Elsie in 1985; the sale, however, did not occur because the prospective purchaser learned that Stockton/Elsie would need to be cleaned up due to contamination. … An affirmative act of abandonment must be ascertained from all the facts and circumstances, United Cal. Bank v.
United States Tax CourtConformed to Federal Register Version
Agency decision · Agency decision
SUPPLEMENTARY INFORMATION: The CFTC and SEC are requesting public comment on the following under the Investment Advisers Act of 1940 [15 U.S.C. 80b] (“Advisers Act”). 1 Agency Reference CFR Citation … SEC: The Regulatory Flexibility Act of 1980 (“Regulatory Flexibility Act”) 536 requires the SEC to prepare and make available for public comment an initial regulatory flexibility analysis that describes
Securities and Exchange CommissionAgency decision · Agency decision
One of these comments requested relief from failure to deposit penalties, which is provided by this notice. The Treasury Department and the IRS continue to consider the other comments. … See § 138 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (2020 Act), enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L.
Internal Revenue ServiceAgency decision · Agency decision
The technological errors giving rise to the Enforcement Staffs determination that CGMI violated Section 15(g) of the Exchange Act continued for various periods of time. … These practices and policies remain in place and Citigroup regained WKSI status in late 2013 at the end of the three-year period specified in Securities Act Rule 405.
Securities and Exchange CommissionAgency decision · Agency decision
Section 1012(c) of the Taxpayer Relief Act of 1997 (the “Act”), Pub. L. … COMMENTS REQUESTED The Service and Treasury invite comments on the possible approaches described in this notice.
Internal Revenue ServiceSECURITIES 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 (http://www.sec.gov/rules/sro.shtml); or • Send an e-mail 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 CommissionAgency decision · Agency decision
Privacy Act and Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States. … You can send your comments from IRS.gov/FormComments. Or you can send your comments to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave.
Internal Revenue ServiceAgency decision · Agency decision
No commenter identified any way in which the proposed rule modifications are inconsistent with the Act. C. … First, the commenter advocated for “maximum resolution periods for adjudication of violations,” opining that “adding clear deadlines could prevent protracted proceedings that undermine both deterrence
Federal Trade Commission
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.