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Agency decision · Agency decision
On March 10, 1993, the case proceeded to trial on the remaining section 482 imputed interest income issue. … Underwood, 487 U.S. 552, 565 (1988). Pierce v. We believe the record in this case establishes the overall reasonableness of respondent's position with regard to the section 482 adjustment.
United States Tax CourtNo-Action Letter: American Retirement Association (February 18, 2015)
Agency decision · Agency decision
No. 2012127934 File No. 132-3 In the Staff No-Action Letter to the U.S. … Related Letter Staff Letter (Securities Act of 1933 Rule 482) , November 16, 2015 http://www.sec.gov/divisions/investment/noaction/2015/american-retirement-sssociation-021815-482.htm Home
Securities and Exchange CommissionAgency decision · Agency decision
On March 10, 1993, the case proceeded to trial on the remaining section 482 imputed interest income issue. … Underwood, 487 U.S. 552, 565 (1988). Pierce v. We believe the record in this case establishes the overall reasonableness of respondent's position with regard to the section 482 adjustment.
United States Tax CourtIN THE UNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Provident Securities Co., 423 U.S. 232, 252 (1976) (quoting Bershad v. McDonough, 428 F.2d at 696). See also Gollust v. Mendell, 501 U.S. 115, 122 (1991); Reliance Electric Co. v. … Provident Securities Co., 423 U.S. at 252. See also Gollust v. Mendell, 501 U.S. at 122; H.R. Rep. No. 1383, 73d Cong., 2d Sess. 13 (1934).
Securities and Exchange CommissionDepartment of the Treasury (2020)
Agency decision · Agency decision
. • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S. … U.S. possession taxes. Include taxes imposed by a U.S. possession with your state and local taxes on lines 5a, 5b, and 5c.
Internal Revenue ServiceAgency decision · Agency decision
Helvering, 290 U.S. 111 (1933). In meeting its burden, the taxpayer must prove that it did not improperly utilize its control to shift income. Procter & Gamble Co. v. … Hughes Properties, Inc., 476 U.S. 593, 599 (1986); Spring City Foundry Co. v. Commissioner, 292 U.S. 182, 184-185 (1934).
United States Tax CourtAgency decision · Agency decision
OPINION The issue that we are considering here is whether the transfer prices for PCA's that were charged between Compaq U.S. and Compaq Asia meet the arm's-length standard of section 482. … Petitioner argues that, under the CUP method dictated by section 482 regulations, petitioner's proof must prevail.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
U.S. … Helvering, 292 U.S. at 440.
United States Tax CourtAgency decision · Agency decision
U.S. … Helvering, 292 U.S. at 440.
United States Tax CourtAgency decision · Agency decision
U.S. … Helvering, 292 U.S. at 440.
United States Tax CourtAgency decision · Agency decision
U.S. … Helvering, 292 U.S. at 440.
United States Tax CourtAgency decision · Agency decision
Key, 397 U.S. 322, 324–325 (1970) (quoting United States v. Emory, 314 U.S. 423, 433 (1941)). … Moore, 423 U.S., at 81. 1998–49 I.R.B.
Internal Revenue ServiceAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Section 482 in General . . . . . . . . . 200 b. The Section 482 Regulations . . . . . . . 203 3. … Commissioner, 91 T.C. 396, 423 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Freytag v. Commissioner, supra at 888-889.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Burnet, 286 U.S. 417 (1932).
United States Tax CourtCite as 25 I&N Dec. 341 (BIA 2010)
Agency decision · Agency decision
Id. at 423, 428 nn. 5-6. This standard is a broader one than that used to demonstrate eligibility for withholding of removal. Id. at 423-24. … Cardoza-Fonseca, 480 U.S. at 423.
Executive Office for Immigration ReviewT . C . Summary Opinion 2010 -141
Agency decision · Agency decision
, 84 Helvering, 292 U.S. 435, Inc. v … - 6 sustain respondent's denial of petitioner's claimed deduction for a cash charitable contribution of $423.
United States Tax Court
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