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Briefs, oral arguments, agency decisions and the Federal Register.
2,085 results
0.08s
Agency decision · Agency decision
United States, 463 U.S. 110, 129-130 (1983); Federated Dept. Stores, Inc. v. Moitie, 452 U.S. 394, 398 (1981); Commissioner v. Sunnen, supra at 597. … Pilliod Lumber Co., 281 U.S. at 249; Florsheim Bros. Drygoods Co. v. United States, 280 U.S. at 462; sec. 1.6091-2(d)(1), Income Tax Regs.
United States Tax CourtAgency decision · Agency decision
pricing rule of section 994(a)(3) corresponds to the section 482 pricing rule of section 925(a)(3). … and U.S. clearing organizations.
Internal Revenue ServiceMOTION TO DISMISS DENIED; MOTIONS TO STRIKE
Agency decision · Agency decision
Y&H Corp., 546 U.S. 500, 514 (2006)). … Federal Deposit Insurance Corp., 484 U.S. 86 (1987). See Respondent’s Motion at 19.
Civilian Board of Contract AppealsAgency decision · Agency decision
NW Washington, DC 20210-0001 U.S. … Supp. 423, 432-33 (E.D.N.C. 1987). 43 Resp. Br. at 7; Resp. Reply Br. at 6-7.
Department of LaborAgency decision · Agency decision
Soliman, 506 U.S. 168, 174 (1993); Crane v. Commissioner, 331 U.S. 1, 6-7 - 18 (1947); Old Colony R.R. Co. v. Commissioner, 284 U.S. 552, 560 (1932). … Commissioner, 91 T.C. 396, 423-424 (1988), affd. without published opinion 940 F.2d 1534 (9th Cir. 1991); Jackson v.
United States Tax CourtAgency decision · Agency decision
Tschetter’s Forms 1040, U.S. Individual Income Tax Return, and Wolf Creek Farm’s Forms 1120, U.S. Corporation Income Tax Return, for the years at issue. 1. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtCharities and Other Tax- Exempt Organizations,
Agency decision · Agency decision
T6 6.0 27.6 16.5 38.3 (3) 40,283 1,523 2,681 2,563 9,645* 8,655 15,216 Percentage Of total (4) 100.0 3.8 .6.7 6.4 23.9 21 5 37.8 ' Contributions received through indirect support Amount (5) 7,718 482 … employees' voluntary beneficiary associations formerly covered under 501 (c)(1 0)) Provides for payment of life, sickness, accident, or other benefits to members IBM Medical and Dental Plan Trust, U.S
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
PO—Possession of the U.S. PR—Partner. PRS—Partnership. i PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul. … 3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 2023-12, 2023-6 I.R.B. 450 2023-13, 2023-6 I.R.B. 454 2023-16, 2023-8 I.R.B. 479 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423
Internal Revenue ServiceAgency decision · Agency decision
Rept. 91-552 (1969), 1969-3 C.B. 423. … Helvering, 290 U.S. 111 (1933).
United States Tax CourtCite as 29 I&N Dec. 379 (BIA 2026)
Agency decision · Agency decision
U.S. … Garland, 86 F.4th 482, 487 (1st Cir. 2023); Herrera-Reyes v. Att’y Gen. of U.S., 952 F.3d 101, 106–08 (3d Cir. 2020).
Executive Office for Immigration ReviewA Private Foundation Profile for 1983
Agency decision · Agency decision
[101 U.S. Department of the Treasury, internal Revenue Service, Statistics of Income-Individual Income Tax Returns, for T9U2 and 1983, Table 1.3. ,rll] U.S. … 155 76 86 15,293 162.310 562,419 350,378 257,795 254.944 1.344,089 10,035 10,108 3,800 482 154 76 86 14,813 157,221 553,772 336,166 247,262 250,190 1,276,648 '152 10,292 10,012 3,824 483 157 76 86
Internal Revenue ServiceAgency 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 CourtAgency 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 CourtAgency decision · Agency decision
Bleeker (petitioners’ counsel) - 9 prepared the Schmidts’ joint Forms 1040, U.S. Individual Income Tax Return, and Hillside Dairy’s Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency decision · Agency decision
Bleeker (petitioners’ counsel) - 9 prepared the Schmidts’ joint Forms 1040, U.S. Individual Income Tax Return, and Hillside Dairy’s Forms 1120, U.S. … Heininger, 320 U.S. 467, 471 (1943).
United States Tax CourtAgency decision · Agency decision
Relationship with Section 482. … Program Q is to be written by Corp A, a U.S. corporation.
Internal Revenue ServiceAgency decision · Agency decision
Memo. 1999-220, we held that income relating to printed circuit assemblies should not be reallocated under section 482 to petitioner from its Singapore subsidiary for its 1991 and 1992 fiscal years. … (The $640,000 amount is petitioner's - 14 approximation of U.S. income tax on $1.9 million in income.)
United States Tax CourtAgency decision · Agency decision
Commissioner, supra at 423-424; Snyder v. Commissioner, 93 T.C. 529, 545 (1989). … Bank FSB, 499 U.S. 573, 582 (1991).
United States Tax CourtAgency decision · Agency decision
Helvering, 293 U.S. 465, 469 (1935). Gregory v. … United States, supra at 482.
United States Tax CourtCite as 29 I&N Dec. 38 (BIA 2025)
Agency decision · Agency decision
Cite as 29 I&N Dec. 38 (BIA 2025) Interim Decision #4091 Matter of A-A-R-, Applicant Decided as amended April 24, 2025 1 U.S. … Att’y Gen. of U.S., 633 F.3d 201, 218 (3d Cir. 2011).
Executive Office for Immigration Review
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