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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.
Department of LaborAgency 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.
Internal Revenue ServiceAgency 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.
United States Tax CourtAgency 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
Internal Revenue ServiceCite 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.
Executive Office for Immigration ReviewAgency 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).
United States Tax CourtIn the Supreme Court of the United States
Agency decision · Agency decision
. at 417, 423. … ERISA expressly contemplates corporate insiders serving as ERISA fiduciaries for such companies, 29 U.S.C. 1108(c)(3), and the practice is common, Dudenhoeffer, 573 U.S. at 423.
Securities and Exchange CommissionUNITED STATES OF AMERICA (2006)
Agency decision · Agency decision
These included Internal Revenue Code (Code) Sections 269, 446, and 482, and the common law doctrines of business purpose, economic substance, substance- over-form, step transactions and sham transactions … Pomponio, 429 U.S. 10, 12 (1976); Thibodeau v. United States, 828 F. 2d 1499, 1505 (11th Cir. 1987).
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 352 U.S. 82, 85-93 (1956); Spring City Foundry Co. v. Commissioner, 292 U.S. 182, 189 (1934); Horne v. Commissioner, 59 T.C. 319, 336 (1972), affd. 523 F.2d 1363 (9th Cir. 1975). … Commissioner, 99 T.C. 482, 487 166. (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Martin v.
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982); Boehme v. Commissioner, T.C. Memo. 2003-81, 2003 WL 1392720, at *4. Mr. … Appx. 423 (5th Cir. 2012); see also Gould v. Commissioner, 139 T.C. 418, 460 (2012), aff'd, 552 Fed. Appx. 250 (4th Cir. 2014).
United States Tax CourtAgency decision · Agency decision
Smith, 289 U.S. 422, 425 (1933); cf. Matter of Sanchez, Interim Silva v. … INS, 385 U.S. 276, 286 (1966).
Executive Office for Immigration ReviewAgency decision · Agency decision
Petitioners owned seven apartment complexes consisting of a total of 482 rental units. … During respondent's audit, on April 23, 1993, petitioners submitted to respondent a copy of a Form 1040 (U.S.
United States Tax CourtAgency decision · Agency decision
Petitioners owned seven apartment complexes consisting of a total of 482 rental units. … During respondent's audit, on April 23, 1993, petitioners submitted to respondent a copy of a Form 1040 (U.S.
United States Tax CourtAgency decision · Agency decision
Correll, 389 U.S. 299 (1967). … Commissioner, 413 U.S. 838 (1973); sec. 1.262-1(b)(5), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
Duberstein, 363 U.S. 278 (1960).] … Rept. 1447, 87th Cong., 2d Sess. (1962), 1962-3 C.B. 405, 423.
United States Tax CourtAgency decision · Agency decision
United States, 524 U.S. 125, 138 (1998) (quoting United States v. Wells, 519 U.S. 482, 499 (1997)). … Muscarello, 524 U.S. at 138; Kahre, 737 F.3d at 572.
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992). … DuPont, 308 U.S. 488, 493 (1940); Noland v. Commissioner, 269 F.2d at 109; Westerman v. Commissioner, 55 T.C. 478, 482 (1970).
United States Tax CourtAgency decision · Agency decision
United States, 519 U.S. 79 (1996), Commissioner v. Schleier, 515 U.S. 323 (1995), and United States v. … Commissioner, 397 U.S. 572, 575 n.3 (1970); United States v. Gilmore, 372 U.S. 39, 44-45 (1963); Bingham's Trust v. Commissioner, 325 U.S. 365, 374-375 (1945).
United States Tax CourtAgency decision · Agency decision
Tax Commn., 481 U.S. 454, 461 (1987); Fernandez v. Commissioner, 114 T.C. 324, 329-330 (2000). … L. 98- 369, sec. 423(a), 98 Stat. 799.
United States Tax CourtAgency decision · Agency decision
Respondent determined under section 482 substantial deficiencies in petitioner's income tax for 2005 and 2006.¹ Many of these adjustments arise in connection with a cost sharing arrangement executed by … Petitioner and its U.S. affiliates executed with Amazon Europe Holdings Technologies SCS, a Luxembourg affiliate, a cost sharing arrangement (CSA) that -4[*4] was intended to comply with section 1.482
United States Tax Court
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