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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
Commissioner, 369 U.S. 672, 686 (1962). - 50 [*50] 1. … Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
United States Tax CourtAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
relevant provisions of sections 446 and 481. 13 In citing sec. 1.446-1(e)(2)(ii)(a) and (b), Income Tax Regs., we refer to that section as in effect before its revision by T.D. 9105, 2001-4 C.B. 419, 423 … Cir. 1989), the U.S. Claims Court (now the U.S. Ct. of Fed. Claims) has emphasized the primacy of consistency and timing in establishing a method of accounting. See Diebold, Inc. v.
United States Tax CourtAgency decision · Agency decision
Reynolds, 284 U.S. 281 (1932). … NRA Political Victory Fund, 513 U.S. 88, 90 (1994); Mo. v. Jenkins, 495 U.S. 33, 45 (1990).
United States Tax CourtAgency decision · Agency decision
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). I. … Boyle, 469 U.S. 241 (1985)); sec. 1.6664-4(b), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
American Code Co., 280 U.S. 445, 449 (1930) (quoted with approval in Thor Power Tool Co. v. Commissioner, supra at 532). B. … Memo. 1984-208, revd. per curiam on another issue 482 U.S. 117 (1987).
United States Tax CourtAgency decision · Agency decision
Court Holding Co., 324 U.S. 331 (1945). … In June 1988, the U.S.
United States Tax CourtAgency decision · Agency decision
Schleier, 515 U.S. 323, 327 (1995); Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-431 (1955). … Stroop, 496 U.S. 478, 482 (1990); United States v. Ron Pair Enters., Inc., supra at 241. A court looks to legislative history only if the statute is unclear. Blum v.
United States Tax CourtAgency decision · Agency decision
Maine, 532 U.S. 742, 750–51 (2001). … Helvering, 290 U.S. at 115.
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax CourtAgency decision · Agency decision
Whether the Kanters Are Entitled to an Investment Tax Credit Carryover for 1978 . . . 423 OPINION The Parties’ Arguments . . . . . . . . . . . . . . 423 Analysis . . . . . . . . . . . . . . . . . . . . … Witt, 469 U.S. 412, (1985).
United States Tax Court
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