internal revenue code section 1060
1584 results for internal revenue code section 1060
-
vLex Rating
-
Agency information collection activities: Proposed collection; comment request,
...Internal Revenue Service. Proposed ...Abstract: Section 1445 of the Internal Revenue Code ...
-
Agency information collection activities: Proposed collection; comment request,
...Internal Revenue Service. Proposed ...Abstract: Section 1445 of the Internal Revenue Code ...
-
Agency information collection activities: Proposed collection; comment request,
...Internal Revenue Service. Proposed ...Abstract: Section 1445 of the Internal Revenue Code ...
-
Agency information collection activities: Proposed collection; comment request,
...Internal Revenue Service. Proposed ...Abstract: Section 1445 of the Internal Revenue Code ...
-
Agency information collection activities: Proposed collection; comment request,
...Internal Revenue Service. Proposed ...Abstract: Section 1445 of the Internal Revenue Code ...
-
Agency information collection activities; proposals, submissions, and approvals,
...Internal Revenue Service. Proposed ...Abstract: Section 1445 of the Internal Revenue Code ...
-
Not one without the other: the challenge of integrating U.S. environment, energy, climate, and economic policy.
... is that they are revenue neutral and could actually enhance ... the Obama administration's internal conflict over the proposal to build ...[section][section] 528-531 (2012); National ...ADMIN. CODE [section] R14-2-1800 (2007)); ...
-
INTERNET SAFE HARBORS AND THE TRANSFORMATION OF COPYRIGHT LAW.
...--or at least those large sections of that world governed by the safe ... loss of control and loss of revenue online, but they have also embraced ... dispute through YouTube's internal appeals process. Almost two months ...FOR SOCIAL MEDIA, CODE OF BEST PRACTICES IN FAIR USE FOR ...
-
From trash to treasure: converting America's contaminated land into renewable energy havens.
...(167) This section will discuss two categories in ... significant changes to the Internal Revenue Code, which benefited all ...
-
Putting the Hanging Paragraph Out to Pasture: Reconciling the Mandates of Bankruptcy and Tax Law
This Note explores an area of tension between bankruptcy and tax law. The question of when a tax return is dischargeable through bankruptcy is murky and controversial. The current statutory definition of a tax "return" is widely reviled because it is unnecessarily restrictive. This Note proposes redrafting the statutory definition of tax "return" to resolve the issue in a way...
-
Income taxes:
Insurance companies; sale or acquisition of assets under section 338
Correction,
...DEPARTMENT OF THE TREASURY. Internal Revenue Service. 26 CFR Part 1. [TD 9257]. RIN ... under section 338 of the Internal Revenue Code, to a sale or acquisition of an insurance trade ...
-
Income taxes:
Insurance companies; section 338 sale or acquisition of assets,
...DEPARTMENT OF THE TREASURY. Internal Revenue Service. 26 CFR Part 1. [REG-146384-05]. ... under section 338 of the Internal Revenue Code, to a sale or acquisition of an insurance trade ...
-
Stuck! The Law and Economics of Residential Stagnation.
...: AMERICA'S STICKY INTERNAL LABOR MARKET . Leaving one's home in ...Building codes, mobile home bans, location-based ...The following Sections discuss the relationship between ... $121 billion in lost revenue annually. (223) . Some might argue ...
-
What Is Criminal Restitution?
A new form of restitution has become a core aspect of criminal punishment. Courts now order defendants to compensate victims for an increasingly broad category of losses, including emotional and psychological losses and losses for which the defendant was not found guilty. Criminal restitution therefore moves far beyond its traditional purpose of disgorging a defendant's ill-gotten gains. Instead,
-
ASSIGNED ALL MY RIGHTS AWAY: The Overuse of Assignment Provisions in Contracts for Patent Rights
Many companies rely on the use of assignment clauses to grant themselves ownership of intellectual property created by their employees. Many of these contracts target patent ownership rights, are overly broad, and prevent employee–inventors from receiving fair value for the work they provide to their employers. When the clause collects patent ownership rights, these contracts reduce the...
-
35 T.C. 1059 (1961), 80253, Loco Realty Co. v. C. I. R.
...v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 80253. ... of gain provisions of section" 1033, I.R.C. 1954. \xC2"... 1033 of the Internal Revenue Code provides for a non-recognition of ...
-
Tax Incentive Update: Federal Circuit Rules On Calculation Of Basis For Energy Projects
... $206 million of Section 1603 grants.2 Certainly, the ... rules in Section 48 of the Internal Revenue Code ("Code").3. The ...
-
If It Looks Like a Duck, Swims Like a Duck, and Quacks Like a Duck, It Is Probably a Duck! Whether Late-filed Tax Returns Constitute 'Returns' for Purposes of Discharge under s. 523.
... Congress amended the Bankruptcy Code in 2005, courts grappled with the ...-added hanging paragraph in [section] 323(a). When faced with the ...-late rule, disregard the Internal Revenue Service assessment, and ...
-
Life, Liberty, and Trade Secrets: Intellectual Property in the Criminal Justice System.
... was denied access to the source code for a forensic software program that ... with algorithms that flag Internal Revenue Service filings for audits, ...[section] 1839(3) (2016) ("[T]he term 'trade ...
-
Judging foreign states.
... with the New York City building code. (6) More dramatically, the same ... would look like from an internal institutional perspective on sitting ...& JUD. PROC. [section][section] 10-701 et seq.). . (11.) ... as much: "Although [the revenue] rule presumes invalidity in the ...
-
__ U.S. __ (2019), 17-1657, Mission Product Holdings, Inc. v. Tempnology, LLC
...Section 365 of the Bankruptcy Code. ... (internal quotation marks omitted). Such an ...of Revenue v. Piccadilly Cafeterias, ...
-
562 U.S. 562 (2011), 09-1163, Milner v. Department of Navy
... "related solely to the internal personnel rules and practices of an ... the public-disclosure section of the Administrative Procedure Act ... Cong., 2d Sess., 10 (1966), U.S.Code Cong. & Admin.News 1966, pp. 2418, ... statutes like "the Internal Revenue Code"). That in large part is ...
-
37 F.3d 1059 (4th Cir. 1994), 93-5551, United States v. Darby
... In the summer of 1992, the Internal Revenue Service (IRS) sent Darby an ... of Title 18, United States Code, Section 875(c). ...
-
New California laws for 2014.
...An act to amend Section 47000 of, and to add Article 6 ... of, the Food and Agricultural Code, and to amend Section 113735 of the ... a specified portion of that revenue to the official registering agency, ... agencies to ensure proper internal monitoring, accounting, and ...