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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. … 2025-7, 2025-13 I.R.B. 1239 2025-8, 2025-15 I.R.B. 1390 2025-9, 2025-16 I.R.B. 1415 Treasury Decisions: 10016, 2025-3 I.R.B. 313 10020, 2025-3 I.R.B. 408 10018, 2025-4 I.R.B. 446 10019, 2025-4 I.R.B. 482
Internal Revenue ServiceAgency decision · Agency decision
Test for Overruling Prior Opinions The U.S. … United States, 295 U.S. 247, 259 (1935); see also Tyler v. United States, 281 U.S. 497, 503 (1930).
United States Tax CourtAgency decision · Agency decision
Eastman Kodak, 504 U.S. at 482. This 363 See supra Section II.D.2. 364 See supra Section II.D.2.a. … U.S.
Federal Trade CommissionAgency decision · Agency decision
Moore, “Recent Changes in U.S. … . population in 2004, by State, were obtained from the U.S.
Internal Revenue ServiceInitial Decision Release No. 1358
Agency decision · Agency decision
Alford, 400 U.S. 25, 38–39 (1970); People v. … Alexander, 97 N.Y.2d 482, 487 (N.Y. 2002) (“[U]nlike an ordinary guilty plea, an Alford plea does not involve a recitation of guilt.”). 58 59 Mem. at 21. 60 Id.; see Div. Ex. 34 at 1.
Securities and Exchange CommissionAgency decision · Agency decision
United States, 271 U.S. 412, 423 (1926), and Wong Tai v. United States, 273 U.S. 77 (1927), and cases cited therein. … United States, 303 U.S. 644, reh. den. 303 U.S. 668.
Executive Office for Immigration ReviewUNITED STATES COURT OF APPEALS
Agency decision · Agency decision
Howey, 328 U.S. at 299. … Turner Enters., 474 F.2d 476, 482 (9th Cir. 1973)).
Securities and Exchange CommissionAgency decision · Agency decision
Rexach, 482 F.2d 10, 16 (1st Cir. 1973)), aff’d without published opinion, 740 F.2d 974 (9th Cir. 1984). … Helvering, 290 U.S. 111, 115 (1933). In cases involving failure to report income, the U.S.
United States Tax CourtAgency decision · Agency decision
Rexach, 482 F.2d 10, 16 (1st Cir. 1973)), aff’d without published opinion, 740 F.2d 974 (9th Cir. 1984). … Helvering, 290 U.S. 111, 115 (1933). In cases involving failure to report income, the U.S.
United States Tax CourtAgency decision · Agency decision
Commissioner, 373 U.S. 193, 202 (1963). Whipple v. … Generes, 405 U.S. 93 (1972).
United States Tax CourtAgency decision · Agency decision
Commissioner, 79 T.C. 415, 423 (1982) (“It is well settled that this Court will not consider issues raised for the first time on brief when to do so prevents the opposing party from presenting evidence … Grocery Co., 304 U.S. 282, 295 (1938); Estate of Newhouse v. Commissioner, supra at 217.
United States Tax CourtAgency decision · Agency decision
Commissioner, 92 T.C. 423, 439 (1989), affd. 930 F.2d 372 (4th Cir. 1991). … Commissioner, 92 T.C. 423 (1989); Estate of Cook v. Commissioner, T. C. Memo. 1993-581.
United States Tax CourtIncluding the instructions for (2018)
Agency decision · Agency decision
Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. … 403 408 413 418 423 403 408 413 418 423 403 408 413 418 423 7,000 7,050 7,100 7,150 7,200 7,050 7,100 7,150 7,200 7,250 703 708 713 718 723 703 708 713 718 723 703 708 713 718 723 703 708 713
Internal Revenue ServiceAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtAgency decision · Agency decision
Hughes Properties, Inc., 476 U.S. 593, 606 (1986). The cases upon which respondent places principal reliance (United States v. General Dynamics Corp., 481 U.S. 239 (1987); ABKCO Indus., Inc., v. … Commissioner, 56 T.C. 1083 (1971), affd. 482 F.2d 150 (3d Cir. 1973); Field Enters., Inc. v. United States, 172 Ct. Cl. 77, 348 F.2d 485 (1965)) are inapposite.
United States Tax CourtU.S. Securities and Exchange Commission
Agency decision · Agency decision
U.S. … FSOC was created pursuant to the Dodd-Frank Act to monitor risks to the U.S. financial system.
Securities and Exchange CommissionAgency decision · Agency decision
Alloyd Co., Inc., 513 U.S. 561, 575 (1995). … Tr. 423-24. 54 Michael v. Caterpillar Fin. Servs.
Department of LaborAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). … Gunnink, No. 12-1528, 2015 U.S. Dist. LEXIS 30560, at *12-*13 (D. Minn.
United States Tax CourtAgency decision · Agency decision
Helvering, 290 U.S. 111, 115 (1933). At the outset, respondent disputes that expenses were incurred in connection with petitioner’s trade or business. … Commissioner, 115 T.C. 279 (2000), affd. 307 F.3d 423 (6th Cir. 2002), this Court held that a racetrack operator’s expenses for hosting press parties, winners’ parties, and other entertainment events did
United States Tax Court
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