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0.13s
Agency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtAgency decision · Agency decision
FMC Corp., a $5 Respondent has since conceded the transfer pricing argument and declared that he "does not s'eek to reallocate the losses of Warwick or the trading companies to Arapua under I;R.C. § 482 … Helvering, 293 U.S. 465 324 U.S. 331 (1935).
United States Tax CourtT. C. Summary Opinion 2011-120
Agency decision · Agency decision
- 5 Helvering, 292 U.S. 435, 440.(1934). These rules apply to deductions claimed for charitable contributions. Commissioner, ,81 T.C. 806, 815 opinion 767 F.2d 931 (9th Cir..1985). … T.C. 468, 481 482 Sec. 170(c) (2); McGahen v. Commissioner, 76 (1981), affd. without published opinion 720 F.2d 664 (3d Cir. 1983).
United States Tax CourtCite as 29 I&N Dec. 485 (BIA 2026)
Agency decision · Agency decision
Cite as 29 I&N Dec. 485 (BIA 2026) Interim Decision #4168 Matter of D-J-L-, Applicant Decided March 5, 2026 U.S. … Matter of J-R-G-P-, 27 I&N Dec. 482, 487 (BIA 2018).
Executive Office for Immigration ReviewAgency decision · Agency decision
For sale by the Superintendent of Documents, U.S. … Section 482.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 875 F.2d at 423). … Commissioner, 875 F.2d at 423).
United States Tax CourtAgency decision · Agency decision
. § 3.20) (interim Apr. 6, 1992). 3 Prior regulations in effect at the time of the order below authorized an immigration 482 Interim Decision #3174 factors we have found relevant to the venue issue. … Nelson, 727 F.2d 957 (11th Cir. 1984), aff'd, 472 U.S. 846 (1985). 484 Interim Decision #3174 hearing itself, interpreters are provided by the Government.
Executive Office for Immigration ReviewThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 2025-7, 2025-13 I.R.B. 1239 2025-8, 2025-15 I.R.B. 1390 2025-9, 2025-16 I.R.B. 1415 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482
Internal Revenue ServiceAgency 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 CourtCite as 25 I&N Dec. 351 (BIA 2010)
Agency decision · Agency decision
United States, 465 U.S. 482 (1984). … United States, 544 U.S. 13 (2005); Taylor v. United States, 495 U.S. 575 (1990). We disagree with his conclusions. In Nijhawan v. Holder, 129 S.
Executive Office for Immigration ReviewAgency decision · Agency decision
Twombly, 550 U.S. 554 (2007), and Ashcroft v. Iqbal, 556 U.S. 662 (2009). … United States, 423 U.S. 161, 206 (1976). 6In Bokum v. Commissioner, T.C.
United States Tax CourtDivision of Investment Management
Agency decision · Agency decision
Analytics Ofce Annual Registered Investment Company Update Form N-CEN Data, period ending December 2024 This is a report of the Staf of the Division of Investment Management’s Analytics Ofce of the U.S … Funds per Family of Investment Companies 1 [2,5) [5,10) 10 or more 2019 470 149 127 204 2020 482 155 116 207 2021 478 148 113 206 2022 491 136 110 209 2023 486 149 100 214 2024 498 142 106 209 3
Securities and Exchange CommissionAgency decision · Agency decision
Statute or Regulation Sec. 482 and Treas. … Statute or Regulation Sec. 482 and Treas.
Internal Revenue ServiceAgency decision · Agency decision
Memo. 1996-482 UNITED STATES TAX COURT JACOB AND YEHIELLA KALO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20479-94. Filed October 28, 1996. Robert W. … Commissioner, 464 U.S. 386, 394 (1984). A.
United States Tax CourtAgency decision · Agency decision
LaRosa, 482 Fed. Appx. 750, 2012 WL 1499522 (4th Cir. 2012), and Starnes v. Commissioner, 680 F.3d 417. In LaRosa, 482 Fed. … LaRosa, 482 Fed. Appx. 750. In Starnes v.
United States Tax CourtAgency decision · Agency decision
On October 19, 1998, petitioner filed a petition in the U.S. Bankruptcy Court for the District of Arizona. … Helvering, 290 U.S. 111 (1933). 2.
United States Tax CourtAgency decision · Agency decision
U.S.* 111, 115 (1933),. Rule 142(a); Welch v. … Commissioner, 413 U.S. at 839.
United States Tax CourtCite as 23 I&N Dec. 661 (BIA 2004)
Agency decision · Agency decision
Cite as 23 I&N Dec. 661 (BIA 2004) Interim Decision #3499 In re K-A-, Respondent Decided as amended on June 23, 20041 U.S. … Yungkau, 329 U.S. 482, 485 (1947) (stating that “when the same Rule uses both ‘may’ and ‘shall,’ the normal inference is that each is used in its usual sense—the one act being permissive, the other mandatory
Executive Office for Immigration ReviewAgency decision · Agency decision
Taylor, 529 U.S. 420, 431 Ron Pair Enters., 489 U.S. Inc., See (2000); United States v. 235, 241 (1989). … Stroop, 496 U.S. 478, 482 ("'If the statute is clear and unambiguous "that is the end of the matter * * * [as a court] must give effect to the unambiguously expressed intent of Congress."'"
United States Tax Court
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