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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Harrison acted as or was designated “chairman” of the meeting and Ralph acted as or was designated “secretary”. … Commissioner, supra, the Court of Appeals for the Fifth Circuit hedged its comment regarding the relevance of the loan guaranties by noting that “[t]he record is unclear * * * as to the amount or riskiness
United States Tax CourtAgency decision · Agency decision
The IRS acted on that recommendation a few weeks later, assessing the penalty against LHDS on September 16, 2013. … It is true, as the Commissioner urges, that the Court of Appeals commented that "[i]f supervisory approval is to be required at all, it must be the case that the approval is obtained when the supervisor
United States Tax CourtDENIED IN PART; DISMISSED IN PART FOR LACK OF JURISDICTION:
Agency decision · Agency decision
The contract period of performance was from April 21 to September 30, 2021. … circumstances of this case, such an allegation is irrelevant to whether Heroes Hire’s later decision to preclude its RN employee from providing services at the medical center justified termination. 4 One commentator
Civilian Board of Contract AppealsAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). 3 Rule 142(a); Welch We further observe that the We make no comment as to the propriety of allowing the $18,750 as a nonbusiness bad debt. … - 11 Whether an affirmative act to abandon has taken place is determined from all the facts and surrounding circumstances. United Calif. Bank v.
United States Tax CourtAgency decision · Agency decision
Champion to act as her representative with regard to Federal income tax matters for 1994 through 1998 . Paragraph 5 of each Form 2848 states : Acts authorized . … Memo . 1991-92 (the person holding the power of attorney was authorized to sign a consent agreement extending the period for assessment) . Although Mr .
United States Tax CourtAgency decision · Agency decision
the Investment Company Act of 1940 (collectively, “Acts”). … See SEC Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.”
Securities and Exchange CommissionSwiss Helvetia Fund, Inc. (The): No
Agency decision · Agency decision
of 1934 ("the Exchange Act"). … If you have any questions or comments, please feel free to call me at (202) 942-0638. Yours very truly, Linda B.
Securities and Exchange CommissionAgency decision · Agency decision
The contract provides that it is effective beginning August 1993, which is within the period in issue in the instant case. … We act only as agent for the list owner or the mailer in these transactions." The list manager can also act for the mailer as a list broker.
United States Tax CourtAgency decision · Agency decision
Your tax year (annual accounting period) is the 12-month period 6 Check your bylaws or other rules TIP of operation for consistency with the tax year (annual accounting period) you enter here. … Comments and suggestions. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you.
Internal Revenue ServiceAgency decision · Agency decision
Act of 1996 , Pub . . L . … In a section of the Gramm-Leach-Bliley Act, Pub .
United States Tax CourtAgency decision · Agency decision
Therefore, comments should not include taxpayer-specific information of a confidential nature. … BACKGROUND .01 Section 226 of the Taxpayer Relief Act of 1997, Pub.
Internal Revenue ServiceAgency decision · Agency decision
Neither party shall have any further comment to the press . … Before it was amended by the Small Business Job Protection Act of 1996•(SBJPA), Pub .
United States Tax CourtAgency decision · Agency decision
Memo. 1986-559 (a letter with new address at the bottom without any comment); Marlin v. Commissioner, T.C. Memo. 1985-600 (Form 2848, power of attorney). In this regard, we observed in Monge v. … - 13 In Sicari, the taxpayers never moved, but the Postal Service refined the taxpayers' address twice within a period of 1 year.
United States Tax CourtAgency decision · Agency decision
We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. … Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications
Internal Revenue ServiceAgency decision · Agency decision
Geary commented that CDR would require Mr. … In the Omnibus Reconciliation Act of 1990, Pub.
United States Tax CourtSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
FICC and related futures cleared by CME in a futures account from the period of novation through settlement of a trade. … Comments may be submitted by any of the following methods: 10 Electronic Comments: • Use the Commission’s Internet comment form (http://www.sec.gov/rules/other.shtml); or • Send an e-mail to rule-comments
Securities and Exchange CommissionAgency decision · Agency decision
the Loan secured by the Premises to the applicable lender. * * * The $19,413 amount had been explained by an EPC Two officer in a facsimile accompanying transmission of a draft of the lease with the comment … In the former, tenant agreed to hold landlord harmless against all liabilities arising from acts or omissions of tenant or visitors to the premises.
United States Tax CourtAgency decision · Agency decision
L. 97248, sec. 402(a), 96 Stat. 648, and amended retroactively by the Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 714(p)(1), 98 Stat. 494, 964. … The period for assessment shall not expire before 1 year after the settlement agreement is entered into. Sec. 6229(f).
United States Tax CourtAgency decision · Agency decision
L. 97248, sec. 402(a), 96 Stat. 648, and amended retroactively by the Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 714(p)(1), 98 Stat. 494, 964. … The period for assessment shall not expire before 1 year after the settlement agreement is entered into. Sec. 6229(f).
United States Tax CourtAgency decision · Agency decision
The parties must comply with the time periods and dates set by the BCA’s rules and by the board. … A disposition by decision is final when the period for appealing the decision has expired.
Civilian Board of Contract Appeals
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