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

    - 75 research and development period because that period coincided with the maturation period of the jojoba plants. … On this record, we conclude that petitioners Glassley and Houser did not act in good faith reliance on professional advice.

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    Matter No. 2610061 July 31, 2026 On July 28 the Commission granted early termination of the waiting period in its review of IonQ, Inc.’s (“IonQ”) acquisition of SkyWater Technology, Inc. … The 2023 Merger Guidelines wisely raised the profile of these types of concerns, and I share Chairman Ferguson’s assessment that certain commentators have overstated the supposed EYCK FREYMANN, ET AL.,

    Federal Trade Commission
  • Prepared by SEC Staff

    Agency decision · Agency decision

    or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here The purpose of an embedding command is to identify a presentation base

    Securities and Exchange Commission
  • Sole Proprietorship Returns, 2011

    Agency decision · Agency decision

    During this same 4-year period, section 179 limits Under the Jobs and Growth Tax Relief Reconciliation Act of 2003, the maximum amount of section 179 deduction increased from $24,000 for 2002 to $100,000 … This was in accordance with the Small Business Jobs and Credit Act of 2010.

    Internal Revenue Service
  • (Rev. December 2025)

    Agency decision · Agency decision

    Comments and suggestions. 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 Service
  • Prepared by SEC Staff

    Agency decision · Agency decision

    or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here 144 The purpose of an embedding command is to identify a presentation

    Securities and Exchange Commission
  • Prepared by SEC Staff

    Agency decision · Agency decision

    or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here 144 The purpose of an embedding command is to identify a presentation

    Securities and Exchange Commission
  • Prepared by SEC Staff

    Agency decision · Agency decision

    or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here The purpose of an embedding command is to identify a presentation base

    Securities and Exchange Commission
  • Prepared by SEC Staff

    Agency decision · Agency decision

    or the Investment Company Act and whether they occur before or after the registration becomes effective. … compact * row dei_LegalEntityAxis compact eg_S000005977Member row dei_ProspectusShareClassAxis compact * ~ Comments can go here The purpose of an embedding command is to identify a presentation base

    Securities and Exchange Commission
  • Case 2:21-cv-01433-JCM-VCF Document 76 Filed 09/21/22 Page 1 of 51

    Agency decision · Agency decision

    to Yunis; (b) Yunis emailed back the signed 10 Amendment; (c) Jon Isaac forwarded the signed Novalk Amendment to Johnson; and (d) Johnson 11 forwarded the document to two LIVE employees with the comment … 12 THIRTEENTH CLAIM FOR RELIEF 13 Failure to File Accurate Periodical Reports 14 Violations of Section 13(a) of the Exchange Act and 15 Rules 12b-20, 13a-1, and 13a-13 Thereunder 16 (Against Defendant

    Securities and Exchange Commission
  • As a filer, you will first need to determine whether you must meet your filing obligation via

    Agency decision · Agency decision

    The last three digits represent the section of the 34 Act under which the filer is obligated to file periodic reports. … See SEC Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.”

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Comm. on Taxation, General Explanation of the Revenue Provision of the Deficit Reduction Act of 1984, at 503 (J. Comm. … McKinney's estimated absorption period.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97248, 96 Stat. 324. … Lys' analysis over a 29.1-year period."

    United States Tax Court
  • United States Tax Court

    Agency decision · Agency decision

    Newlon Beta 1.178 Discount Rate(s) Comments 14.44% Dr. … Revenue Act of 1928, ch. 852, § 45, 45 Stat. 791, 806.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    the other acts must not be too remote in time; and -304. if admitted to prove intent, the other acts must be similar to the offense charged. See United States v. … Petitioner is of course correct that a prosecutor may not comment on, or tell a jury that it may draw an adverse inference from, a defendant's Fifth Amendment silence in a criminal case.

    United States Tax Court
  • U.S. SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    See recent comments by Janet Yellen and Alan Greenspan (“Janet Yellen says yield curve inversion may be false recession signal this time” CNBC News, 2019-08-14). … BDs can play a dual role–they act as brokers when they trade for a client in exchange for a commission and act as dealers when they trade for their own accounts.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The term of that lease included the 180- month period beginning November 1, 1991. … Section 465(c)(2) was enacted as part of the Deficit Reduction Act of 1984 (DEFRA), Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The term of that lease included the 180- month period beginning November 1, 1991. … Section 465(c)(2) was enacted as part of the Deficit Reduction Act of 1984 (DEFRA), Pub.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97248, 96 Stat. 324. … Lys' analysis over a 29.1-year period."

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97248, 96 Stat. 324. … Lys' analysis over a 29.1-year period."

    United States Tax Court

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