Documents

Briefs, oral arguments, agency decisions and the Federal Register.

6,243 results

3.44s

  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Without comment on the practicality of the plan, but 2 The Gilroy property had an unusual asset--a permit to use large quantities of water. … But we've already found that given his options, Owens did act reasonably.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Therefore, the 3-year period of limitations under section 6501(a) initially was set to expire on April 15, 1986. … The first of these Forms 872 was fully executed on March 21, 1986, prior to expiration of the normal 3-year period of limitations, and the last of these Forms 872 extended the period of limitations to

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Therefore, the 3-year period of limitations under section 6501(a) initially was set to expire on April 15, 1986. … The first of these Forms 872 was fully executed on March 21, 1986, prior to expiration of the normal 3-year period of limitations, and the last of these Forms 872 extended the period of limitations to

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Therefore, the 3-year period of limitations under section 6501(a) initially was set to expire on April 15, 1986. … The first of these Forms 872 was fully executed on March 21, 1986, prior to expiration of the normal 3-year period of limitations, and the last of these Forms 872 extended the period of limitations to

    United States Tax Court
  • Division of Investment Management

    Agency decision · Agency decision

    If you have any questions or comments about Fourth Calendar Quarter 2014 Private Funds Statistics, please contact: Tim Dulaney, PhD, FRM or Tim Husson, PhD, FRM at FormPF@sec.gov with subject line “Fourth … Exempt reporting advisers are advisers that rely on the exemptions from SEC registration in Advisers Act section 203(l) for venture capital fund advisers and section 203(m) for advisers managing less than

    Securities and Exchange Commission
  • Division of Investment Management

    Agency decision · Agency decision

    If you have any questions or comments about First Calendar Quarter 2015 Private Funds Statistics, please contact: Tim Dulaney, PhD, FRM or Tim Husson, PhD, FRM at FormPF@sec.gov with subject line “First … Exempt reporting advisers are advisers that rely on the exemptions from SEC registration in Advisers Act section 203(l) for venture capital fund advisers and section 203(m) for advisers managing less than

    Securities and Exchange Commission
  • Individual Income Tax

    Agency decision · Agency decision

    Comments and questions are welcome, and may be directed to Alan Plumley as follows: Mail: IRS Research Division CP:R:R:AR:E 1111 Constitution Ave. … In particular, the Tax Reform Act of 1986 introduced enormous change in the middle of this time period. All of the changes are summarized by year in Table C-1.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The Court of Appeals in Shockley II reversed our decisions entered in accordance with Shockley I, in which we decided the period of limitations issue in favor of petitioners. … However, ICA represented that none of the similarly structured transactions it had facilitated over an 18-year period had been successfully challenged or unwound.

    United States Tax Court
  • Interim Decision #3348

    Agency decision · Agency decision

    A medical professional might also have commented, in detail, on the severity of the illness alleged. … See section 242B(e)(1) of the Act; see also sections 242B(e)(2)-(4) of the Act; cf. section 242B(a) of the Act (requiring only written, but not oral, notice).

    Executive Office for Immigration Review
  • UNITED STATES TAX COUR T

    Agency decision · Agency decision

    Neither party disputes that the pension is to be paid pursuant to a qualified plan under the Employee Retirement Income Security Act of 1974 (ERISA), Pub . … At least one court has commented on the confusion that results from this lack of clarity . See In re Stevens , 177 Bankr . 619, 620 n .2 (Bankr . E .D . Ark . 1995) .

    United States Tax Court
  • Filer Manual – Volume I

    Agency decision · Agency decision

    the Investment Company Act of 1940 (collectively, "Acts"). … Examples of documents include a 1933 Act registration statement, a 1934 Act Form 10-Q, or a cover letter.

    Securities and Exchange Commission
  • Based on feedback from users of prior annual reports, we are pleased

    Agency decision · Agency decision

    House of Representatives in accordance with Section 4(j) of the Securities Exchange Act of 1934 (the Exchange Act), as amended by the SEC Small Business Advocate Act of 2016, 15 U.S.C. § 78d(j)(6). … Pursuant to Section 4(j)(6)(D) of the Exchange Act, this Report is provided directly to the committees of Congress without any prior review or comment from the Commission, any Commissioner, any other officer

    Securities and Exchange Commission
  • Filer Manual – Volume I

    Agency decision · Agency decision

    the Investment Company Act of 1940 (collectively, "Acts"). … Examples of documents include a 1933 Act registration statement, a 1934 Act Form 10-Q, or a cover letter.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    The Court of Appeals in Shockley II reversed our decisions entered in accordance with Shockley I, in which we decided the period of limitations issue in favor of petitioners. … However, ICA represented that none of the similarly structured transactions it had facilitated over an 18-year period had been successfully challenged or unwound.

    United States Tax Court
  • Instructions for Form 8978

    Agency decision · Agency decision

    receive Forms 8986 must complete separate Forms 8978 and Schedules A (Form 8978) to report adjustments pertaining to effectively connected income (ECI) under section 882, and fixed, determinable, annual, periodical … 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 Service
  • _...-"'­

    Agency decision · Agency decision

    It is required to provide United States ban regulators with periodic financial and management reports concerng itself and each of the Banng Subsidiaries. … "lll In response to criticism by commenters that this definition was too restrictive, the Commission determined to revise the dermition "so that it imposes no requirements as to the primar activities engaged

    Securities and Exchange Commission
  • Filer Manual – Volume I

    Agency 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 Commission
  • Division of Investment Management

    Agency decision · Agency decision

    If you have any questions or comments about First Calendar Quarter 2016 Private Funds Statistics, please contact: Tim Dulaney, PhD, FRM or Tim Husson, PhD, FRM at FormPF@sec.gov with subject line “First … Exempt reporting advisers are advisers that rely on the exemptions from SEC registration in Advisers Act section 203(l) for venture capital fund advisers and section 203(m) for advisers managing less than

    Securities and Exchange Commission
  • Cite as 24 I&N Dec. 646 (BIA 2008)

    Agency decision · Agency decision

    Alternatively, if the alien wishes to pursue reopening and remains in the United States to do so, he or she risks expiration of the statutory period and ineligibility for adjustment of status, the underlying … given no authority to compel the DHS to admit or parole such aliens into the United States. 9 When the Attorney General proposed amendments to the Board’s motions rules in response to the IIRIRA, several commentators

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    - 18 contained in the Equal Access to Justice Act and incorporated by reference in sec. 7430(c)(4)(A)(ii)). … As one commentator has recognized in the context of the EAJA, even though that statute “states plainly that the award is to be made to the ‘prevailing party’”, “[t]his is not to say that the party named

    United States Tax Court

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