Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,243 results
0.88s
Agency decision · Agency decision
The petitioner seeks classification as an alien entrepreneur pursuant to section 203(b)(5) of the Immigration and Nationality Act, 8 U.S.C. § 1153(b)(5), and section 610 of the Appropriations Act of 1993 … The $290,000 balloon payment is not due until well after the two-year period.
Executive Office for Immigration ReviewAgency decision · Agency decision
The amicus asserts that we cannot rely on the Supreme Court’s comments regarding section 6015(e). … No. 105- 11 206, 112 Stat. 685, as part of Title III of that act, labeled “Taxpayer Protection and Rights.”
United States Tax CourtAgency decision · Agency decision
See Statute, Rules and Formal Interpretations for copies of the HartScott-Rodino Act (“the Act”), the Rules, and the Federal Register Notices issuing the Rules and Rule amendments (“Statements of Basis … If fiscal year, specify the time period.
Federal Trade CommissionSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
)(5) of the Exchange Act for Certain Liquidity Providers for Tokenized NMS Stocks, and Request for Comment September 17, 2026. … Electronic Comments: • Use the Commission’s internet comment form (https://www.sec.gov/comments/4927/order-granting-temporary-conditional-exemptive-relief-pursuant-section-36a1securities-exchange-act)
Securities and Exchange CommissionAgency decision · Agency decision
Nield alleged both a claim for sexual harassment under “Title VII of the Act of Congress known as ‘The Civil Rights Act of 1964' (42 U.S.C. §2000e) et seq.)”, and a State law claim for wrongful termination … comments about her anatomy; ii.
United States Tax CourtAgency decision · Agency decision
If you cannot determine the maximum consideration, state how the consideration will be computed and the payment period. after an increase or decrease in consideration and When To File, earlier. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.
Internal Revenue ServiceAgency decision · Agency decision
Hoyt III was purporting to act on behalf of Washoe Ranches #7 LTD. when he entered into the cattle purchase. Washoe Ranches #7 LTD. … See Restatement, Agency 2d, sec. 104 & comment (a) (1958).
United States Tax CourtAgency decision · Agency decision
During that period, petitioners were each 50-percent shareholders in Sidal. … Memo. 1984-74, we rejected the taxpayer’s attempt to reclassify intercorporate loans as back-to-back loans through the taxpayers, commenting as follows.
United States Tax CourtAgency decision · Agency decision
During that period, petitioners were each 50-percent shareholders in Sidal. … Memo. 1984-74, we rejected the taxpayer’s attempt to reclassify intercorporate loans as back-to-back loans through the taxpayers, commenting as follows.
United States Tax CourtAgency decision · Agency decision
Rawls was subject to a "lock up" that precluded him from selling his Finisar shares in the IPO and for a six-month period thereafter. … Rawls' 2000 return also shows that he donated more than $38 million in Finisar stock to Texas Tech University (785,675 shares), Purdue University (233,408 shares), and the Air Force Village Foundation
United States Tax CourtCAPITAL TAX REFORM AND THE REAL ECONOMY:
Agency decision · Agency decision
To see this in a simple riskless two-period setup in which all pro…ts in the second period are paid out as dividends, consider a new-view …rm in a small-open economy that begins the …rst period with abundant … Column 4 excludes corporations founded before the Tax Reform Act of 1986.
Internal Revenue ServiceAgency decision · Agency decision
Read was acting in the interest of Mr. … There is no occasion to comment on how that issue should be decided if Mr. Read had raised it in a timely fashion. 4 It is understood that Mr.
United States Tax CourtAgency decision · Agency decision
Accordingly, Revenue Act of 1964, Pub. … Garlock also comments p. 6-33: (continued...
United States Tax CourtAgency decision · Agency decision
We commented on the harshness of this rule in Scudder v. … Act of January 12, 1971, Pub. L. No. 91-679, 84 Stat. 2063 (codified at § 6013(e)). Relief got a little easier in 1984, see Deficit Reduction Act of 1984, Pub. L.
United States Tax CourtAgency decision · Agency decision
We commented on the harshness of this rule in Scudder v. … Act of January 12, 1971, Pub. L. No. 91-679, 84 Stat. 2063 (codified at § 6013(e)). Relief got a little easier in 1984, see Deficit Reduction Act of 1984, Pub. L.
United States Tax CourtAgency decision · Agency decision
McWade selected "clean" cases; i.e., cases that did not include issues other than Kersting interest deductions. Mr. … The stated grounds were the expiration of the period of limitations for criminal prosecution of any acts of wrongdoing by Messrs. Sims and McWade and the OIG's prior investigation and report. J.
United States Tax CourtAgency decision · Agency decision
McWade selected "clean" cases; i.e., cases that did not include issues other than Kersting interest deductions. Mr. … The stated grounds were the expiration of the period of limitations for criminal prosecution of any acts of wrongdoing by Messrs. Sims and McWade and the OIG's prior investigation and report. J.
United States Tax CourtAgency decision · Agency decision
McWade selected "clean" cases; i.e., cases that did not include issues other than Kersting interest deductions. Mr. … The stated grounds were the expiration of the period of limitations for criminal prosecution of any acts of wrongdoing by Messrs. Sims and McWade and the OIG's prior investigation and report. J.
United States Tax CourtAgency decision · Agency decision
McWade selected "clean" cases; i.e., cases that did not include issues other than Kersting interest deductions. Mr. … The stated grounds were the expiration of the period of limitations for criminal prosecution of any acts of wrongdoing by Messrs. Sims and McWade and the OIG's prior investigation and report. J.
United States Tax CourtAgency decision · Agency decision
McWade selected "clean" cases; i.e., cases that did not include issues other than Kersting interest deductions. Mr. … The stated grounds were the expiration of the period of limitations for criminal prosecution of any acts of wrongdoing by Messrs. Sims and McWade and the OIG's prior investigation and report. J.
United States Tax Court
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.