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Agency decision · Agency decision
Commissioner, 58 T.C. 423 (1972), a_ff'd, 489 F.2d 197 (2d Cir. 1973); see Estate of Weiskopf v. Commissioner, 64 T.C. 78 (1975); Kraus v. … E at 482. In fact one partner invested in the loans without any expectation or receipt of tax benefits.
United States Tax CourtAgency decision · Agency decision
U.S. Department of Labor Administrative Review Board 200 Constitution Ave. … Standards, U.S. Dep’t of Lab. v. Local 12, Am.
Department of LaborAgency decision · Agency decision
See Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and its instructions for further details. … Amounts paid or accrued that are subject to U.S. federal income taxation as income that is effectively connected to a U.S. trade or business if the taxpayer receives a withholding certificate with respect
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). The U.S. … United States, 423 U.S. 161, 174 (1976); Schiff, 919 F.2d at 832–33; Stewart, 2005 Tax Ct. Memo LEXIS 212, at *5.
United States Tax CourtFederal Trade Commission (2017)
Agency decision · Agency decision
The U.S. … BBA Aviation PLC, Landmark U.S. Corp LLC and LM U.S. Member LLC, 27 the Division challenged the proposed acquisition of Landmark U.S. Corp LLC and LM U.S.
Federal Trade CommissionAgency decision · Agency decision
INS, 548 F.2d 233 (8th Cir.), cert. denied, 434 U.S. 853 (1977); Aguilera-Enriquez v. … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Matter of Danesh, supra; Matter of Khalik, supra.
Executive Office for Immigration ReviewAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). … -7[*7] Memo. 2011-139, aff d, 482 F. App'x 881 (5th Cir. 2012).
United States Tax CourtDomestic Private Foundations and Charitable Trusts,
Agency decision · Agency decision
NOTES: Amounts have been adjusted for inflation based on the 1996 chain-type price index for Gross Domestic Product, as published by the U.S. … Net investment income totaling $482 million was reported for 2000. Like foundations, most charitable trusts are required to pay an excise tax on their net investment incomes.
Internal Revenue ServiceDomestic Private Foundations and Charitable Trusts,
Agency decision · Agency decision
These organizations, which are organized abroad but receive certain degrees of support from U.S. sources, usually account for less than 1 percent of Forms 990-PF filed. … The indexed beginning-of-year fair market value of assets amount is adjusted, based on the 1996 chain-type price index for Gross Domestic Product as reported by the U.S.
Internal Revenue ServiceSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Turner Enters., Inc., 474 F.2d 476, 482 (9th Cir. 1973). … Turner, 474 F.2d at 482. C.
Securities and Exchange CommissionDomestic Private Foundations, Tax Years 1993-2002
Agency decision · Agency decision
NOTE: "Constant dollars" have been adjusted for inflation based on the 2000 chain-type price index for Gross Domestic Product, as published by the U.S. … NOTE: "Constant dollars" have been adjusted for inflation based on the 2000 chain-type price index for Gross Domestic Product, as published by the U.S.
Internal Revenue ServiceAgency decision · Agency decision
Rptr, 482 (1979). … Landon, 342 U.S. 524 (1952); Bilokumsky v. Tax 263 U.S. 149 (1923); Chavez Rays v. INS, 519 F.2d 397 (7 Cir. 19'15).
Executive Office for Immigration ReviewAgency decision · Agency decision
Fleuti , 874 U.S•. 449, 10 L. ed. 2d 1000 (June 17, 1963). … Rosenberg, 302 F. 2d 652 at 653 (9th Cir., 1962). 482 Interim Decision #1326 but this intent alone certainly does not preserve to him the right to return to the United States illegally, knowingly evading
Executive Office for Immigration ReviewCite as 29 I&N Dec. 207 (A.G. 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 207 (A.G. 2025) Interim Decision #4123 Matter of S-S-F-M-, Respondent Decided by Attorney General September 2, 2025 U.S. … Raimondo, 603 U.S. 369, 400 (2024). A-B- III never stated otherwise.
Executive Office for Immigration ReviewAgency decision · Agency decision
Imrex Co., Inc., 741 F.2d 482, 486 (1984). … Alabama, 474 U.S. 82 (1985); United States v. Wheeler, 435 U.S. 313 (1978); Bartkus v. Illinois, 359 U.S. 121 (1959).
Executive Office for Immigration ReviewAgency decision · Agency decision
INS, 878 F.2d 166 (5th Cir.), cert. denied, 493 U.S. 978 (1989); Kolios v. INS, 532 F.2d 786 (1st Cir.), cert. denied, 429 U.S. 884 (1976); Aguilera-Enriquez v. … INS, 516 F.2d 565 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976); Will v. INS, 447 F.2d 529 (7th Cir. 1971); cf. Rehman v.
Executive Office for Immigration ReviewAgency decision · Agency decision
According to the U.S. Supreme Court, "Where there has been no tax return filed, the deficiency is the amount of tax due." United States, 423 U.S. 161, 174 (1976). … Delaware Valley Citizens' Council for Clean Air, 478 U.S. 546, 563 (1986).
United States Tax CourtAgency decision · Agency decision
According to the U.S. Supreme Court, "Where there has been no tax return filed, the deficiency is the amount of tax due." United States, 423 U.S. 161, 174 (1976). … Delaware Valley Citizens' Council for Clean Air, 478 U.S. 546, 563 (1986).
United States Tax CourtAgency decision · Agency decision
Co., 323 U.S. 119, 123-125 (1944). … Helvering, 290 U.S. 111, 115 (1933).
United States Tax Court
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