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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Memo. 1984-208, revd. on another issue 482 U.S. 117 (1987). … U.S. 552 (1988). See Pierce v.
United States Tax CourtAgency decision · Agency decision
For American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, the population figures for the 2025 calendar year are the 2024 midyear population figures in the U.S. … 2025-9 I.R.B. 972 REG-110878-24, 2025-9 I.R.B. 979 REG-112261-24, 2025-10 I.R.B. 983 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
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
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
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
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
Servs., Inc., 504 U.S. 451, 466-67 (1992). That includes “market definition,”7 id. at 482, which necessitates “careful consideration based upon the entire record,” United States v. … Kodak, 504 U.S. at 482-86. The Court did not address the specific issue of whether out-of-market benefits are cognizable, finding that factual disputes precluded summary judgment.
Federal Trade CommissionAgency decision · Agency decision
INS, 4 F.3d 482, 488 (7th Cir. 1993); Mejia-Carrillo v. United States INS, 656 F.2d 520, 522 (9th Cir. 1981); Matter of O-J-O-, 21 I&N Dec. 381 (BIA 1996); Matter of Ige, 20 I&N Dec. 880 (BIA 1994). … INS, 710 F.2d 601 (9th Cir. 1983), cert. denied, 465 U.S. 1068 (1984); Diaz-Salazar v. INS, 700 F.2d 1156 (7th Cir), cert. denied, 462 U.S. 1132 (1983); see also Bueno-Carrillo v.
Executive Office for Immigration ReviewChapter 4 - Adoption Definition and Order Validity
Agency decision · Agency decision
rather than the prior parents, exercise full parental authority over the child as a result of the adoption, the adoption order may be valid to form the basis of granting an immigration benefit under U.S … See Sections 482(2)(a)-(c) of Restatement (Third) Foreign Relations Law of the United States. [^ 7] See Matter of Cho (PDF) , 16 I&N Dec. 188 (BIA 1977). [^ 8] See Guidance for Determining if an Adoption
US Citizenship and Immigration ServicesAgency decision · Agency decision
Heston timely filed her Form 1040, U.S. Individual Income Tax Return, for 2017. … Title II of the Social Security Act provides for SSDI payments. 42 U.S.C. sec. 423 (2018).
United States Tax CourtAgency decision · Agency decision
Dec. 482 (BIA, 1953), and Matter of Plane "N-8224—H," 6 I. & N. Dec. 594 (BIA, 1955). … From time to time, airlines encounter problems in the case of properly documented visitor arrivals whose U.S. Immigration inspection is deferred to a later date or to another city.
Executive Office for Immigration ReviewAgency decision · Agency decision
Chenery Corp., 332 U.S. 194 (1947), and SEC v. Chenery Corp., 318 U.S. 80 (1943))); Jones v. Commissioner, T.C. Memo. 2012-274 (same); Salahuddin v. Commissioner, T.C. … Appx. 423 (5th Cir. 2011). The IRM describes procedures the IRS uses in determining whether a proposed installment agreement facilitates the collection of an unpaid tax liability.
United States Tax CourtAgency decision · Agency decision
INS, 482 F.2d 886, 888 (5th Cir. 1973); Henriques v. INS, 465 F.2d 119, 120-21 (2d. Cir. 1972), cert. denied, 410 U.S. 968 (1973); Sumio Madokoro v. … Morrison, 449 U.S. 361, 365 (1981); see also Moore v. Illinois, 434 U.S. 220, 232 (1977).
Executive Office for Immigration ReviewAgency decision · Agency decision
Basye, 410 U.S. 441, 449 (1973); Commissioner v. Culbertson, 337 U.S. 733, 739-740 (1949); Lucas v. Earl, 281 U.S. 111 (1930). … Commissioner, 319 U.S. 436, 439 (1943) (citing New Colonial Ice Co. v. Helvering, 292 U.S. 435, 442 (1934), and Deputy v. du Pont, 308 U.S. 488, 494 (1940)).
United States Tax CourtAgency decision · Agency decision
(OPL), is not income to petitioner pursuant to sec. 482. … Croninger, 226 U.S. 491 (1913).
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 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 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 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 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 Court
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