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UNITED STATES TAX COURT

Agency decision · Agency decision

As the U.S. … Commissioner, 4 B.T.A. at 482; Addressograph-Multigraph Corp. v. Commissioner, 4 T.C.M. (CCH) at 166.

UNITED STATES TAX COURT

Agency decision · Agency decision

Groetzinger, 480 U.S. 23 (1987). Whether an individual is carrying on a trade or business requires an examination of all the facts in each case. Commissioner, 312 U.S. 212, 217 (1941). Higgins v. … Commissioner, 314 F.2d 478, 482 (3d Cir. 1963), affg. in part and revg. in part T.C. Memo. 1961-192.

U.S. Securities and Exchange Commission

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Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Ofcial Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S. … 8 2021Q4 723 607 602 458 493 479 264 144 182 62 86 41 38 9 2022Q1 732 604 581 462 473 478 266 147 171 61 82 41 39 9 2022Q2 703 572 546 453 433 452 268 151 108 58 47 39 39 9 2022Q3 698 564 559 432 423

Federal Register / Vol. 73, No. 2 / Thursday, January 3, 2008 / Notices

Agency decision · Agency decision

482 Federal Register / Vol. 73, No. 2 / Thursday, January 3, 2008 / Notices percentage of grantees that show a measurable increase in the percentage of target students who disapprove of alcohol abuse … Andrea Chew, Office of Energy Efficiency and Renewable Energy, U.S.

Instructions for Form 8275-R

Agency decision · Agency decision

If you are filing Form 8275-R to disclose a position related to a foreign entity for which an information return (such as Form 5471, Information Return of U.S. … For example, enter “1.482-7(d)(1)(iii)” instead of “482 regs” or “1.482-7”. Column (b). Identify the item by name.

UNITED STATES TAX COURT

Agency decision · Agency decision

United States, 503 F.2d 423, 429 (2d Cir. 1974); Ewens & Miller, Inc. v. Commissioner, 117 T.C. at 270; Weber v. Commissioner, 103 T.C. at 387; Rosemann v. Commissioner, T.C. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

UNITED STATES TAX COURT

Agency decision · Agency decision

United States, 423 U.S. 161, 173 (1976); Hartman v. Commissioner, 65 T.C. 542, 546 (1975); sec. 301.6211-1(a), Proced. & Admin. … Brockamp, 519 U.S. 347, 352-354 (1997), and Congress, after recently scrutinizing section 6511, has seen fit to change it only in circumstances for which petitioner would not qualify.

1933 Act/Rule 481(b) (1)

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To RISK FACTORS U.S. in common stocks of . 'I . .ni the value of your invest­ this goal, the fund (! … To pursueseeks this goal, the fund eL The fund long-term tI The fund primarily U.S. invests companies.

In DEPORTATION Proceedings

Agency decision · Agency decision

The issue is whether he lost United States citizenship under section 349(a) (5) of the Act, 8 U.S.C. 1481(a) (5). 1 The Board's order of termination is based upon Matter of C--A—, 9 482, holding that a … Dulles, 356 U.S. 129, 134 (1958).

UNITED STATES TAX COURT

Agency decision · Agency decision

Tower, 327 U.S. 280, 287 (1946). … Riddell, 383 U.S. 569, 572 (1966); see also Biedenharn Realty Co. v. United States, 526 F.2d 409, 422-423 (5th Cir. 1976).

UNITED STATES TAX COURT

Agency decision · Agency decision

L. 98-369, sec. 423(a), 98 Stat. 799. The pertinent parts of section 152(e) as amended provide: SEC. 152(e). … Tower, 327 U.S. 280 (1946)). Ms.

Federal Register / Vol. 71, No. 72 / Friday, April 14, 2006 / Notices

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These agencies include the U.S. Army Corps of Engineers, U.S. … With this notice, we are initiating informal consultation with: (a) The U.S.

In DEPORTATION Proceedings

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Carson, 353 U.S. 685). … Taylor, 178 A.C.A. 482, 3 Cal. Rep. 186 (1060), offender relieved from prohibition against possession of firearms.

The Ticket Reserve, Inc.: No Action, Interpretive and/or Exemptive Letter of September 11, 2003

Agency decision · Agency decision

Howey Co. , 328 U.S. 293, 301 (1946). Subsequently, the Court refined the "efforts of others" prong to refer to the "entrepreneurial or managerial efforts of others." Forman , 421 U.S. at 852. … Turner Enterprises, Inc. , 474 F.2d 476, 482 n.7 (9th Cir. 1973)).

UNITED STATES TAX COURT

Agency decision · Agency decision

Commissioner, 416 U.S. 500 (1974); Diamond v. Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991); Green v. Commissioner, 83 T.C. 667, 686-687 (1984). … Boyle, 469 U.S. 241, 245 (1985).

UNITED STATES TAX COURT

Agency decision · Agency decision

L. 98-369, sec. 423(a), 98 Stat. 799. The pertinent parts of section 152(e) as amended provide: SEC. 152(e). … Tower, 327 U.S. 280 (1946)). Ms.

UNITED STATES TAX COURT

Agency decision · Agency decision

His primary employment before retiring in 1991 was as a mining engineer for U.S. … United States, 503 F.2d 423, 429 (2d Cir. 1974).

T.C. Summary Opinion 2003-160

Agency decision · Agency decision

Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Rome I, Ltd. v. Commissioner, 96 T.C. 697, 704 (1991); Union Pac. Corp. v. … Commissioner, 40 T.C. 474, 482 (1963). We look, therefore, to the ordinary and common usage of the term “net gain” in applying the statute.

Division of Investment Management

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Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S. … Pension Plans U.S. Individuals Pension Plans Sov. Wealth Funds And For. Official Inst. Insurance Companies Non-U.S. Individuals State/Muni. Govt. Entities Unknown Non-U.S.

Interim Decision #3386

Agency decision · Agency decision

INS, 516 F.2d 565, 571 (6th Cir. 1975), cert. denied, 423 U.S. 1050 (1976). … Stevic, 467 U.S. 407 (1984).