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Briefs, oral arguments, agency decisions and the Federal Register.
1,026 results
1.23s
Agency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
Commissioner, 875 F.2d at 423). … Commissioner, 875 F.2d at 423).
United States Tax CourtAgency decision · Agency decision
Twombly, 550 U.S. 554 (2007), and Ashcroft v. Iqbal, 556 U.S. 662 (2009). … United States, 423 U.S. 161, 206 (1976). 6In Bokum v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
United States, 423 U.S. 161 (1976). … Helvering, 290 U.S. 111 (1933).
United States Tax CourtAgency decision · Agency decision
Code Co., 280 U.S. 445, 449 (1930); see also United States v. Catto, 384 U.S. 102 (1966); Schlude v. Commissioner, 372 U.S. 128, 133-134 (1963); Am. Auto. Association v. … United States, 367 U.S. 687, 697-698 (1961); Auto. Club of Mich. v. Commissioner, 353 U.S. 180, 189-190 193, 203 (1934). (1957); Brown v. Commissioner, 291 U.S.
United States Tax CourtAgency decision · Agency decision
On April 15, 1982, petitioners filed a Form 4868, Application for Automatic Extension of Time to File U.S. … Memo. 1987-482. Section 6201, which prescribes the Commissioner's assessment authority, provides that "No unpaid amount of estimated tax under section 6153 or 6154 shall be assessed."
United States Tax CourtAgency decision · Agency decision
On October 19, 1998, petitioner filed a petition in the U.S. Bankruptcy Court for the District of Arizona. … Helvering, 290 U.S. 111 (1933). 2.
United States Tax CourtAgency decision · Agency decision
Taylor, 529 U.S. 420, 431 Ron Pair Enters., 489 U.S. Inc., See (2000); United States v. 235, 241 (1989). … Stroop, 496 U.S. 478, 482 ("'If the statute is clear and unambiguous "that is the end of the matter * * * [as a court] must give effect to the unambiguously expressed intent of Congress."'"
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
U.S.* 111, 115 (1933),. Rule 142(a); Welch v. … Commissioner, 413 U.S. at 839.
United States Tax CourtAgency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987). … U.S. 552 (1988). See Pierce v.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax Court
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