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Interim Decision #3300

Agency decision · Agency decision

Elias-Zacarias, 502 U.S. 478, 482 (1992) (quoting Richards v. United States, 369 U.S. 1, 9 (1962)); see also INS v. … Rossi, 456 U.S. 25, 32 (1982); Murray v. The Charming Betsy, 6 U.S. (2 Cranch) 64, 118 (1804).

Bulletin No. 2009-14

Agency decision · Agency decision

Individual Income Tax Return) and Form 1040X (Amended U.S. Individual Income Tax Return); 1545–0123 Form 1120 (U.S. Corporation Income Tax Return); 1545–0132 Form 1120X (Amended U.S. … Individual Income Tax Return); 1545–0123 Form 1120 (U.S. Corporation Income Tax Return); 1545–0132 Form 1120X (Amended April 6, 2009 U.S. Corporation Income Tax Return); 1545–0092 Form 1041 (U.S.

Cite as 25 I&N Dec. 417 (BIA 2011)

Agency decision · Agency decision

Brand X Internet Servs., 545 U.S. at 980-82. … Brand X Internet Servs., 545 U.S. at 980-82.

MOTIONS TO STRIKE AND DISMISS DENIED: July 2, 2021

Agency decision · Agency decision

Ikea U.S. East, LLC, 435 F. Supp. 3d 816, 832-33 (S.D. … Koko’s Confectionery & Novelty, 482 F.

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 119 F.3d 482 (7th Cir. 1997), revg. and remanding 105 T.C. 166 (1995). … Commissioner, 503 U.S.

Cite as 29 I&N Dec. 118 (BIA 2025)

Agency decision · Agency decision

Cite as 29 I&N Dec. 118 (BIA 2025) Interim Decision #4106 Matter of A-A-F-V-, Respondent Decided by Board June 6, 2025 1 U.S. … record did not establish that harsh prison conditions in El Salvador are specifically intended to torture detained gang members); Matter of R-A-F-, 27 I&N Dec. at 780; Matter of J-R-G-P-, 27 I&N Dec. 482

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

Interim*D6cision:41556

Agency decision · Agency decision

Dec. 482 (1946) ; Matter of V B , 3 I. Se N. Dee. 265 (1948). … Barber, 357 U.S. 185 (1958), that this statutory 504 Interim Decision #1055 provision is not applicable in exclusion cases but only in derlortation cases.

Cite as 29 I&N Dec. 514 (BIA 2026)

Agency decision · Agency decision

Cite as 29 I&N Dec. 514 (BIA 2026) Interim Decision #4173 Matter of Terisita MEDINA MADRID, Respondent Decided March 13, 2026 U.S. … See Matter of Ibarra Vega, 29 I&N Dec. at 482 (holding that administrative closure for nearly 13 years exceeds common-sense meanings of a temporary or reasonably short period).

RI' OC4'ED

Agency decision · Agency decision

USI Film Prods., 511 U.S. 244 (1994); Commissioner v. Soliman, 506 U.S. 168, 174 (1993); Consumer Prod. Safety Commn. v. … C.B. 423, 495. See S.

U.S. Securities and Exchange Commission

Agency decision · Agency decision

U.S. … U.S. Dep’t of the Army, No. Civ. S001748, 2001 WL 34098652, at *3-4 (E.D. Cal. May 4, 2001) (dictum).

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 503 U.S. - 9 79, 84 (1992). Petitioner must show that respondent’s determination is in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662 (1987); Pritchett v.

Division of Investment Management

Agency decision · Agency decision

Analytics Office Registered Fund Statistics Form N-PORT and Form N-CEN Data, period ending March 2026 This is a report of the Staff of the Division of Investment Management’s Analytics Office of the U.S … 1 1 1 1 5 609 39,879 Aug 2025 24,540 1,074 465 479 234 182 223 181 146 101 570 28,195 10,287 400 274 159 142 88 97 88 84 90 304 12,013 562 32 10 3 2 1 1 1 1 1 5 621 40,828 Sep 2025 25,051 1,098 476 482

U.S. Department of Labor

Agency decision · Agency decision

Gupta v, Walt Disney World Co., 482 F. App'x 458, 459 (11th Cir. 2012); Rozier v. … When you file the Petition with the Boar4, you must serve it on all parties as well as the Chief Administn,tive Law Judge, U.S.

Bulletin No. 2021–15

Agency decision · Agency decision

U.S. GAAP U.S. generally-accepted accounting principles. U.S. Group Worldwide Group members that are U.S. persons. U.S. … Such transactions correspond to transactions that under U.S. law are subject to application of Code section 482, as modified by any applicable treaty provision.

UNITED STATES TAX COURT

Agency decision · Agency decision

Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987); Hallmark Cards, Inc. & Subs. v. Commissioner, 90 T.C. 26, 31 (1988). … Commissioner, supra, the U.S.

Schedule UTP (Form 1120)

Agency decision · Agency decision

under section 482 increasing its U.S. tax liability … The issue is whether the amount of taxpayer's royalty income for the Region A technology and marketing intangibles for Product Z will be increased pursuant to section 482, thereby increasing its U.S. tax

Interim Decision #3201

Agency decision · Agency decision

Laroche, 723 F.2d 1541 (11th Cir.), cert. denied, 467 U.S. 1245 (1984). 663 Interim Decision #3201 not receive a sentence enhancement for use of a firearm. See Ha. Stat. Ann. § 775.084 (West 1992). … State, 423 So. 2d 593 (Fla. Dist. Ct. App. 1982).

Cite as 29 I&N Dec. 422 (BIA 2026)

Agency decision · Agency decision

City of Bessemer City, 470 U.S. 564, 573–74 (1985))). … Page 423 Cite as 29 I&N Dec. 422 (BIA 2025) Interim Decision #4160 circumstances underlying his conviction for sexual abuse of a child.

UNITED STATES TAX COURT

Agency decision · Agency decision

Helvering, 290 U.S. 111, 115 (1933). … DuPont, 308 U.S. 488, 493 (1940); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); Welch v. Helvering, 290 U.S. 111, 115 (1933).