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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
One commentator described their modern rise: The age of software, economists and pocket calculators has been caught napping; that of chivalry has crept up behind it and taken it unawares.' … He frequents the Bel Air Country Club, drives a Jaguar, visits France regularly, and enjoys $10,000 bottles of wine and bespoke shirts.
United States Tax CourtAgency decision · Agency decision
See Press Release 2004-89, "SEC Staff to Publicly Release Comment Letters and Responses." … See SEC Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.”
Securities and Exchange CommissionTrends in Book-Tax Income and Balance Sheet Differences
Agency decision · Agency decision
We also wish to thank Charles Boynton, Fred Cox, David Harris, Fred Naimoli, Thomas Petska and participants in the 2002 IRS Research Conference for helpful comments. … The amount of the difference has grown substantially at the end of our sample period, 1997 and 1998.
Internal Revenue ServiceAgency decision · Agency decision
After completing his calculations, Rosenbach would send them back to Clark for comments. … By its terms Pan American agreed to reimburse policyholders for "losses of 'property' and 'expenses' resulting directly from an 'act of terrorism' occurring during the Indemnity Period."
United States Tax CourtVolume 7 - Adjustment of Status
Agency decision · Agency decision
If USCIS were to account for extraordinary circumstances only during periods when the visa was available for a continuous 1-year period, but not during periods when the visa was available for less than … 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 ServicesAgency decision · Agency decision
While I agree with the majority’s opinion I merely wish to comment on the discussion regarding the Board’s power to reopen on its own motion in exceptional situations. … 243(h) of the Act, 8 U.S.C. § 1253(h) (1994).
Executive Office for Immigration ReviewAgency decision · Agency decision
Respondent contends the $219 should be capitalized under MACRS with a 27.5-year recovery period. … Petitioner did not contend in his posttrial briefs that any such deduction should be allowed, and he did not comment on respondent's proposed findings of fact regarding that letter.
United States Tax CourtMisconduct and Fraud in Unregistered Offerings: An
Agency decision · Agency decision
Section 10(b) and Rule 10b‐5 of the Securities Exchange Act of 1934 (Exchange Act)8 and about a quarter of the cases included charges under the Investment Advisers Act of 1940 (Advisers Act). … Securities purchased in unregistered offerings are often restricted from being sold for a period that can extend up to one year.19 Even after the restricted period has expired, it may be difficult for
Securities and Exchange CommissionAgency decision · Agency decision
Sec. 1009(c)(3) of the Technical and Miscellaneous Revenue Act of 1988, Pub. … Reg. 1469 (Jan. 7, 1977) ("Various elections under the Tax Reform Act of 1976")). Petitioner must first establish that he suffered an NOL for the taxable year 1984.
United States Tax CourtAgency decision · Agency decision
The Opportunity Funds’ rapid growth, however, coincided with a period of great disorganization at Quantek. … The Seed Investor had a practice of conducting periodic due diligence reviews of the Opportunity Funds’ portfolio.
Securities and Exchange CommissionAgency decision · Agency decision
I have one comment on the second request about natural experiments. … And we're going to 24 Allen, did you have a comment? 25 ATTENDEE: One comment from the perspective from For The Record, Inc. Waldorf, Maryland (301)870-8025 60 1 someone on the inside.
Federal Trade CommissionPaeTec Corp.: No Action, Interpretive and/or Exemptive Letter of July 16, 2002
Agency decision · Agency decision
This position applies to the period beginning April 30, 2001 and will remain in effect until the Company first registers any class of its securities under the Securities Act of 1933 or until the Company … The Company amended the registration statement on August 14, 2000, October 18, 2000 and December 8, 2000 in response to comments received from the Commission staff.
Securities and Exchange CommissionModernized e-File (MeF) Information for
Agency decision · Agency decision
Protecting Taxpayer Information: Gramm-Leach-Bliley Act of 1999 and Federal Trade Commission Rules Title V of the Gramm-Leach-Bliley Act (GLB Act) of 1999 established the policy stating that “financial … Proc. 2006-46 23 ■ IRS Regulation 1.502-76 ■ Section 806 of Tax Reform Act of 1986 ■ Tax Period month changing to 12 3.4.4 Valid Reasons for Form 1120 or 1120-F Short Period Returns ■ National
Internal Revenue ServiceAgency decision · Agency decision
See Press Release 2004-89, "SEC Staff to Publicly Release Comment Letters and Responses." … See SEC Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.”
Securities and Exchange CommissionAgency decision · Agency decision
In making this.assertion, petitioner maintains that once the Colorado district court ordered him to máke monthly spousal maintenance and child support payments to Colleen Gloceri, he was "acting as an … Proc. 2003-61, 2003-2 C.B. 296, in view of the fact that the proposed revenhe proced re is not final and because the comment period under the notice only rec ntly closed." See also Diehl v.
United States Tax CourtAgency decision · Agency decision
Similarly, petitioner was acting to preserve its good name with alumni. … Tax Reform Act of 1986, Pub. L. 99-514, sec. 1601(a), 100 Stat. 2085, 2766.
United States Tax CourtAgency decision · Agency decision
See Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.” … The date entered has to be later than the date entered in Start Period field. 19 Act Radio Button; 33 40 For certain filings by investment companies, the field identifies Act or Acts when the form
Securities and Exchange CommissionIn the Matter of MANASOTA MATTERS, INC.
Agency decision · Agency decision
Stafford Disaster Relief and Emergency Management Act, 42 U.S.C. § 5189a(d) (2018) (the Stafford Act), of a dispute with the Federal Emergency Management Agency (FEMA) regarding eligibility for public … I conclude that the applicant has demonstrated no basis in the record to alter the denial and would not reach beyond the regulations, which were issued after a notice and comment period, with FEMA leaving
Civilian Board of Contract AppealsAgency decision · Agency decision
See Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.” … The date entered has to be later than the date entered in Start Period field. 19 Act Radio Button; 33 40 For certain filings by investment companies, the field identifies Act or Acts when the form
Securities and Exchange CommissionAgency decision · Agency decision
Q. 1035, 1036–37 (2001). 49 Ohlhausen House Statement, supra note 4, at 4. 50 Maureen Ohlhausen, Acting Chairman, Fed. … The Court should act to reduce this reliance. IV.
Federal Trade Commission
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