Documents

Briefs, oral arguments, agency decisions and the Federal Register.

6,243 results

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Ld - 56 Act of 1989, Pub. L. No. 101-239, sec. 7815(e)(1)(A) and (B), 103 Stat. at 2419. … Comm. on Taxation, Description of Technical Corrections Proposed to the Technical and Miscellaneous Revenue Act of 1988, The Revenue Act of 1987, and Certain Other Pension-Related Tax Legislation 4 (J.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    I believe that the Ninth Circuit has overemphasized parallels between the wage tax acts (the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA)) and SECA, forgetting … , 64 Stat. 477, which included the Self-Employment Contributions Act.

    United States Tax Court
  • For use in preparing

    Agency decision · Agency decision

    • The CARES Act. • The Coronavirus Response and Relief Supplemental Appropriations Act, 2021. • The American Rescue Plan Act of 2021. … Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments.

    Internal Revenue Service
  • T.C. Summary Opinion 2002-32

    Agency decision · Agency decision

    The company, which was family owned, rented construction equipment, such as dump trucks, skip loaders, and air compressors, and sold building materials, such as rock, sand, and cement blocks. … That section, as amended by the Omnibus Budget Reconciliation Act of 1986, Pub.

    United States Tax Court
  • Interim Decision #3301

    Agency decision · Agency decision

    after such periods.” … City Bank Farmer Trust Co., 296 U.S. 85, 89 (1935) (commenting that the Court is not at liberty to refer to committee reports where there can be no doubt of the meaning of the statutory language); see

    Executive Office for Immigration Review
  • DENIED: March 25, 2025

    Agency decision · Agency decision

    As separate bases for relief, it contends that the agency acted improperly in using excessive time to grant each clearance. … For the “first” individual, from application submission to approval, the period was less than thirty days.

    Civilian Board of Contract Appeals
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Taxable income for the taxable period ended December 31, 1996 is increased $217,209.00. … The record contains ample evidence linking petitioner both to tax-generating acts and to bank deposits of the income generated by those acts. * * * Once respondent has shown evidence of gross receipts,

    United States Tax Court
  • President, Clearing & Securities Services

    Agency decision · Agency decision

    consents to the longer period. … Section 19(b)(3)(A) of the Exchange Act provides that a proposed rule change may become effective upon filing with the Commission, without pre-effective notice and opportunity for comment, if it is appropriately

    Securities and Exchange Commission
  • Chapter 7 - Child Status Protection Act

    Agency decision · Agency decision

    of 2001 (USA PATRIOT Act), Pub. … An agency is not required to use the Administrative Procedure Act’s (APA) notice-and-comment procedures to issue interpretive rules, general statements of policy or rules of agency organization and procedure

    US Citizenship and Immigration Services
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    Act of 1934, Sections 203(e), 203(f) and 203(k) of the Investment Advisers Act of 1940, and Section 9(b) of the Investment Company Act of 1940, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist … Exchange Act Rel. No. 85174 (Feb. 22, 2019). 4 Exchange Act Rel. No. 87218 (Oct. 3, 2019). 3 3 11. Methodology for Determining Distribution Amounts.

    Securities and Exchange Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    of 1934 (“Act” or “Exchange Act”)1 and Rule 19b-4 thereunder,2 a proposed rule change to amend Rule G-12 (“Rule G-12”), on uniform practice, to codify into rule language and to retire or revise existing … The proposed rule change was published for comment in the Federal Register on May 7, 2026.6 The public comment period closed on May 28, 2026, and no comment letters were received on the proposed rule change

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Ld - 56 Act of 1989, Pub. L. No. 101-239, sec. 7815(e)(1)(A) and (B), 103 Stat. at 2419. … Comm. on Taxation, Description of Technical Corrections Proposed to the Technical and Miscellaneous Revenue Act of 1988, The Revenue Act of 1987, and Certain Other Pension-Related Tax Legislation 4 (J.

    United States Tax Court
  • Case: 23-2969, 12/20/2023, DktEntry: 19.1, Page 1 of 34

    Agency decision · Agency decision

    The district court below preliminarily enjoined enforcement of the California Age-Appropriate Design Code Act (“the CAADCA” or “the Act”), Cal. Civ. … Reg. 59888 (Nov. 3, 1999) (Notice of Final Rule addressing public comments); 78 Fed.

    Federal Trade Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    act by respondent. … See our comments, supra, as to the period for which respondent did not pay interest on the overpayment. B. Asserted Accounting Errors 1.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    - 51 period should be disregarded and all income and deductions for that period should be reported in Andantech’s 12/31/93 short period. … period.

    United States Tax Court
  • T.C. Summary Opinion 2001-112

    Agency decision · Agency decision

    Accordingly, section 7491(a), a new provision created by Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. … They have not shown that there was reasonable cause for their underpayment or that they acted in good faith.

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    Weatherford files periodic reports, including Forms 10-K and 10-Q, with the Commission pursuant to Exchange Act Section 13(a) and related rules thereunder. 10. … Weatherford shall undertake at least two follow-up reviews, for fiscal years 2016 and 2017, incorporating any comments provided by the Commission staff on the previous report, to further test, monitor

    Securities and Exchange Commission
  • U.S. Department of Labor

    Agency decision · Agency decision

    complaint filed by Eugene Mitchell (Complainant) against his employer, Rhino, Inc., (Respondent), alleging retaliation in violation of the whistleblower protections of the Surface Transportation Assistance Act … FedEx Express, ARB No. 2019-0041, ALJ No. 2017-AIR-00016, slip op. at 2 (ARB Jan. 4, 2021) (“The Board reviews an ALJ’s determinations on procedural issues under an abuse of discretion standard, examining

    Department of Labor
  • Interim Decision #2650

    Agency decision · Agency decision

    a period of national emergency for the purpose of avoiding training and service in the United States Armed Forces. i 3 Plainly, sections 349(a)(7) through 349(a)(10) provide for expatriation for acts … His periodic trips to the United States were of brief duration and appear to have been for family or business reasons.

    Executive Office for Immigration Review
  • T.C. Summary Opinion 2002-32

    Agency decision · Agency decision

    The company, which was family owned, rented construction equipment, such as dump trucks, skip loaders, and air compressors, and sold building materials, such as rock, sand, and cement blocks. … That section, as amended by the Omnibus Budget Reconciliation Act of 1986, Pub.

    United States Tax Court

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