Search results for: “internal revenue code”
-
Dictionary of Essential Legal Terms
The Dictionary of Essential Legal Terms Details of The Dictionary of Essential Legal Terms Author: Amy Hackney Blackwell Date of publishing: 2008 Publisher: Sphinx Publishing, An imprint of Sourcebooks, Inc, Naperville, Illinois 60567-4410, United States Contents of The Dictionary of Essential Legal Terms Abandon Abatable Nuisance Abate Abatement of a Legacy Abatement of Taxes Abdicate…
-
State Taxes
Introduction This entry provides an overview of the legal framework of state taxes, with a description of the most significant features of state taxes at international level. Related Work and Conclusions Resources See Also References (Papers) The Contemporary Tax Journal Volume 6, No. 1 – […]
-
Excise Tax
Taxes, also commonly known as internal revenue taxes, imposed by the United States on certain classes of manufactures and services and on the performance of some transactions. Unlike customs duties, which are applied to imports only, excise taxes are applied equally to imports and domestic […]
-
Rule
Rule By “rule” Anthony D’Amato (in his article “Legal Uncertainty”, 71 Cal. L. Rev. 1 (1983)) means “not only a particular rule of law, such as a subsection of the Internal Revenue Code or the Rule in Shelley’s Case, but also any principle, policy, theory, or other legal argument that can be cited by a…
-
Wests Tax Law Dictionary
West’s Tax Law Dictionary West’s Tax Law Dictionary Details Publisher: West Group Title: West’s Tax Law Dictionary: Definitions of Terms, Words, and Phrases Used in Modern Americn Tax Law and Listings of Federal Tax Forms, Instructions, and Publications Pages: 1358 Some of the Tax Concepts of the Dictionary Able Accounts Actuarial Valuations Adoption Affordable Care…
-
Foreign International Sales Corporation
A foreign corporation controlled by a Domestic International Sales Corporation(read this and related legal terms for further details) (DISC) that satisfies the requirements of Section 993 of the Internal Reve…
-
Foreign Sales Corporation Act
A component of the Tax Reform Act of 1984, which permits formation of Foreign Sales Corporations (FSC, pronounced "fisk") as a tax incentive to American exporters, and revises tax treatment of income earned by Domestic International Sales Corporations (<a href="http://lawin.org/list-o…
-
Domestic International Sales Corporation
Commonly known by the acronym DISC, a U.S.-chartered corporation, qualified with the Internal Revenue Service, that derives virtually all of its income from export sales and export-related activities. A properly qualified DISC was permitted to defer indefinitely tax on a portion of its income. The D…
-
Captive Insurance Company
A subsidiary formed to insure the risks of its noninsurance parent or affiliated companies. The captive may also reinsure risks that have been placed with third- party insurers, all or a portion of which have been transferred subsequently to the captive; in this arrangement, the unrelated insurer is…
-
Associated Foreign Corporation
As used in conjunction with the operations of a DOMESTIC INTERNATIONAL SALES CORPORATION (read this and related legal terms for further details), or DISC, a foreign corporation in which neither the DISC nor members of t…
-
1000 Top law pages in Wikipedia in may 2013
1000 Most popular law pages in Wikipedia in May 2013 Previous most popular law pages in Wikipedia: 1 to 500 500 Top law pages in Wikipedia in may 2013 250 Top law pages in Wikipedia in may 2013 500 Top law pages in Wikipedia in may 2012 250 Top law pages in Wikipedia in may…
-
Linked Data Principles to Legal Information
Linked Data and Law (Legal Information) Note: see the Encyclopedia’ Linked Data project at Lawi Metadata Bob DuCharme discussed the value of linked data in United States law. DuCharme notes, “At a recent W3C Government Linked Data Working Group working group meeting, I started thinking more about the role in linked data of laws that…
-
List of Tax Acronyms and Abbreviations
List of Tax Acronyms and Abbreviations List of Tax Acronyms and Abbreviations in the United States cq Notice of Acquiescence Notice as to whether the IRS will follow a court holding, derived from Actions on Decisions. Published in the Cumulative Bulletin. AOD Actions on Decisions Memoranda prepared when the IRS loses a court case that…
-
1000 Top law pages in Wikipedia in may 2012
1000 Most popular law pages in Wikipedia in may 2012 Previous most popular law pages in Wikipedia: 1 to 500 See also: 500 Top law pages in Wikipedia in may 2012 250 Top law pages in Wikipedia in may 2012 Most popular law pages in Wikipedia: 500 to 1000 Foreign Corrupt Practices Act Trustee Father…