Search results for: “internal revenue code”
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Less and less popular law topics at Schools
Electronic Surveillance Child Pornography Hazardous and Solid Waste Amendments of 1984 Bankruptcy Act of 1841 Toll Hutto v. Finney Ex Post Facto Laws Federal Blackmail Statute (1994) Disciplinary Rules Customs Duties XYY Chromosomal Abnormality Defense Modus Operandi Democratic-Republican Party Morgan v. Commonwealth of Virginia Abzug, Bella Savitsky Evers-Williams, Myrlie Rosenblatt v. Baer Mail Fraud and…
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Should Trusts file income tax returns to the IRS?
Should Trusts file income tax returns to the IRS? Trusts must file a Form 1041, U.S. Income Tax Return for Estates and Trusts, for each taxable year where the trust has $600 in income or the trust has a non-resident alien as a beneficiary. However, if the trust is classified as a grantor trust, it…
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Citation of legal blogs in law reviews
The importance (and credibility) of law blogs was confirmed when the U.S. Supreme Court of the United States cited its first blog in January, 2005. See United States v. Booker, 125 S. Ct. 738, 775 n.4 (2005). An article in Slaw (“citing blogs in Law Journals ) points the idea that the “question still arises…
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Transfer Pricing Adjustment
Transfer Pricing Adjustment Additional Adjustments to Be Made in the Wake of a Transfer Pricing Adjustment By Nicholas Webb, BNA Tax Management, for the Tax Management International Forum (2008) In the fact pattern established for the discussion of the first topic, it was assumed that H was a business entity formed under the laws of…
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Supplemental Retirement Plans
Supplemental Retirement Plans Tax Treatment of Supplemental Retirement Plans By Nicholas Webb, BNA Tax Management, for the Tax Management International Forum (2008) The following fact pattern formed the background to the discussion of the second topic. H Co. is a large, publicly traded (in Host Country) corporation that operates through subsidiaries in over 100 countries…
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Tax
Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax) Ad Valorem Tax (sometimes, including Tax) Alternative Minimum Tax (sometimes, including Tax) Big Four (audit firms) (sometimes, including Tax) Black Market (sometimes, including Tax) […]
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Tax
Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Tax) Ad Valorem Tax (sometimes, including Tax) Alternative Minimum Tax (sometimes, including Tax) Big Four (audit firms) (sometimes, including Tax) Black Market (sometimes, including Tax) […]
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Carbon Tax
Carbon Taxes The release of greenhouse gases in the atmosphere is a clear example of a negative externality that imposes significant costs on a global scale. In the language of economic theory, the market for carbon-based fuels such as coal, oil, and natural gas takes into account only […]
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Carbon Tax
Carbon Taxes The release of greenhouse gases in the atmosphere is a clear example of a negative externality that imposes significant costs on a global scale. In the language of economic theory, the market for carbon-based fuels such as coal, oil, and natural gas takes into account only […]
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Questions for the Record
Questions For the Record in 2011 United States views on international law (based on the document "Digest of U.S. Practice in International Law"): These treaty obligations are directly binding on state and local governments, as well as the federal government, by virtue of the […]
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Questions for the Record
Questions For the Record in 2011 United States views on international law (based on the document "Digest of U.S. Practice in International Law"): These treaty obligations are directly binding on state and local governments, as well as the federal government, by virtue of the […]
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Rules
Rule Commmon Meanings In a broad, more general sense, but applied to law, a rule is a "a law or principle that operates within a particular sphere of knowledge, describing or prescribing what is possible or allowable"(1), or "control of or dominion over an area or […]
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Rules
Rule Commmon Meanings In a broad, more general sense, but applied to law, a rule is a "a law or principle that operates within a particular sphere of knowledge, describing or prescribing what is possible or allowable"(1), or "control of or dominion over an area or […]