Documents
Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.45s
Agency decision · Agency decision
Petitioner seeks to reopen the record to submit what appear to be undated screenshots of the U.S. … Memo. 1995173, aff'd without published opinion, 82 F.3d 423 (9th Cir. 1996). In Bobbs v. Commissioner, T.C.
United States Tax CourtAgency decision · Agency decision
For example, under an AFS pre pared according to either U.S. … For example, under U.S.
Internal Revenue ServiceAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933). … No. 91-552, at 88 (1969), as reprinted in 1969-3 C.B. 423, 480).
United States Tax CourtAgency decision · Agency decision
Memo. 1998-423; see also Estate of Mixon v. United States, 464 F.2d 394, 398 n.1 (5th Cir. 1972); A.R. Lantz Co. v. United States, 424 F.2d 1330 (9th Cir. 1970). … Commissioner, 326 U.S. 521, 530 (1946).
United States Tax CourtAgency decision · Agency decision
In Lohrke, we held that a taxpayer may deduct the expenses of another taxpayer in 8 (...continued) affiliates (operational entities), pursuant to sec. 482. … Earl, 281 U.S. right to receive income is taxed. 111 (1930).
United States Tax CourtCite as 24 I&N Dec. 151 (BIA 2007)
Agency decision · Agency decision
U.S. … U.S.
Executive Office for Immigration ReviewAgency decision · Agency decision
Commissioner, 109 T.C. 423, 431-432 (1997). … Commissioner, 423 F.2d 485, 486-487 (4th Cir. 1970), affg. 51 T.C. 235 (1968).
United States Tax CourtAgency decision · Agency decision
3,712 4,596 1,496 $ 992 1,805 --2,510 $46,063 884 2,376 342 2,485 $44,916 --2,047 ----$29,527 --1,818 ----$26,691 Net after 50 percent reduction for 1995-98 per sec. 274(n). 1998 952 7,839 ----423 … Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933); Elliott v.
United States Tax CourtAgency decision · Agency decision
Underwood, 487 U.S. 552, 565 (1988); Powers v. Commissioner, 100 T.C. 457, 470-471 (1993). … 802 16,257 337 167 ---- -$16,281 11,831 -3,634 506 -5,473 -324 10,275 377 1,100 4,676 110 479 1,495 697 648 100 2,108 1,509 47 15,962 154 167 ---- -$470 5,288 -0 (185) -0 -(44) (2,393) 35 430 (3,528) 423
United States Tax CourtInitial Decision Release No. 1407
Agency decision · Agency decision
Ex. 423. … See Exs. 423 & 424.
Securities and Exchange CommissionAgency decision · Agency decision
Kluener using APECO as a conduit, we need not address respondent's contention that the gain from the sale of the horses should be allocated, pursuant to section 482, to Mr. … Court Holding Co., 324 U.S. at 334, and its progeny applies to a transaction, all prerequisites for application of section 482 are likewise met. Southern Bancorporation v.
United States Tax CourtAgency decision · Agency decision
United States, 336 U.S. 613 (1949); Clinton Cotton Mills v. United States, 164 F.2d 173 (4th Cir. 1947). … FTC, 482 F.2d 672, 676 (D.C.
Executive Office for Immigration ReviewAgency decision · Agency decision
The Zulfiqars argue that this date relates to their late-filed 2015 Form 1040, U.S. … This is the Commissioner’s practice even when such returns are not accompanied by Form 1040–X, Amended U.S.
United States Tax CourtCase 4:22-cv-04365 Document 1 Filed on 12/16/22 in TXSD Page 1 of 11
Agency decision · Agency decision
CITIZENSHIP OF PRINCIPAL PARTIES (Place an “X” in One Box for Plaintiff ✖ 1 U.S. Government Plaintiff 3 Federal Question (U.S. Government Not a Party) 2 U.S. … In cases where the U.S. is a party, the U.S. plaintiff or defendant code takes precedence, and box 1 or 2 should be marked.
Securities and Exchange CommissionAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … ·Court Holding Co., 324 U.S. 331 (1945).
United States Tax CourtAgency decision · Agency decision
Express Publ'g Co., 312 U.S. 426 (1941), and Comm'ns Workers v. NLRB, 362 U.S. 479 (1960))). … No. 91-552, at 303 (1969), 1969-3 C.B. 423, 615 (emphasis added).
United States Tax CourtAgency decision · Agency decision
Express Publ'g Co., 312 U.S. 426 (1941), and Comm'ns Workers v. NLRB, 362 U.S. 479 (1960))). … No. 91-552, at 303 (1969), 1969-3 C.B. 423, 615 (emphasis added).
United States Tax CourtAgency decision · Agency decision
Intergraph and its U.S.-based affiliated companies used the U.S. dollar as its functional currency. … Commissioner, 352 U.S. 82, 85 (1956); Black Gold Energy Corp. v. Commissioner, 99 T.C. 482, 487 (1992), affd. without published opinion 33 F.3d 62 (10th Cir. 1994); Benak v.
United States Tax CourtThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
As discussed in sections 3.01 and 6.02 of this notice, U.S. taxpayers may rely on the SSA, as set forth in the .01 Section 482 Section 482 of the Internal Revenue Code permits the Commissioner of the … The authority to make adjustments under section 482 is broad.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Stuart, 317 U.S. 154, 161 (1942) (quoting United States v. Pelzer, 312 U.S. 399, 402-03 (1941)). … See Stuart, 317 U.S. at 161.
Internal Revenue Service
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.