internal revenue code section 1060

1606 results for internal revenue code section 1060

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  • 915 F.3d 1050 (6th Cir. 2019), 17-5995, Acosta v. Off Duty Police Services, Inc.

    ... (6th Cir. 2015) (internal quotation marks omitted) (quoting. ... . . Page 1060. . .           6. ... Inc. v. Commissioner of Internal Revenue, "[t]he. absence of need to control should ... . .          Section. 211(c) does not contain a knowledge ... under provisions of the Internal Revenue Code. 296 Fed.Appx. at 455. The test in this ...

  • Regular Rate Under the Fair Labor Standards Act

    ..., subject to the exclusions outlined in section 7(e) of . the FLSA. In this final rule, the ...secs. 23-364, 23-371 et seq.; Cal. Lab. . Code secs. 245, 2810.5; 2011 Conn. Legis. Serv. P.A. ...Public Law 75-718, ch. 676, 52 Stat. 1060 (codified as amended at 29 . U.S.C. 201-219). ...employers use Internal Revenue Service (IRS) guidelines for . ...

  • Alta Wind I Owner Lessor C v. United States, 072718 FEDFED, 2017-1410

    ... production facilities, Congress enacted section 1603 of the. American Recovery and ... the residual method of I.R.C. § 1060, which applies in. the case of an ... § 48 of the Internal Revenue Code. ARRA § 1603(d). "Eligible ...

  • 898 F.3d 904 (9th Cir. 2018), 13-35574, Alaska Airlines Inc. v. Schurke

    ... preemption under section 301 of the Labor Management. Relations Act ...Kiewit P. Corp., 491 F.3d 1053, 1060. (9th Cir. 2007). Neither condition applies ... Family Care Act ("WFCA"), Wash. Rev. Code §. 49.12.270. The WFCA guarantees workers ...at 252, 114 S.Ct. 2239 (internal. quotation marks omitted). . . ... v. State, Dep’t of Revenue, 153 Wash.2d 392, 396, 103. P.3d 1226 ...

  • Legislation Passed During the 2013 Legislative Session, 0813 COBJ, 2013, August, Pg. 33

    ... are to existing or to new sections of the Colorado Revised. Statutes. The ... Commercial Code" article 4.5 amendments. By. Rep. McNulty ... .          H.B. 13-1060. Concerning raising the maximum fine that may be. ... department of revenue to the marijuana enforcement division. and ... employer's internal computer or information systems. The. act ...

  • 439 U.S. 522 (1979), 77-920, Thor Power Tool v. Commissioner of Internal Revenue

    ... by §§ 446 and 471 of the Internal Revenue Code of 1954. Section 446 provides that taxable income ...1060, a predecessor of § 471, the Court held that the ...

  • Money laundering.

    ...OVERVIEW OF THE STATUTE A. Section 1956 1. Transaction Money Laundering 2. ... intent to engage in violations of the Internal Revenue Code. (14) . One of the principal ...Farese, 248 F.3d 1056, 1060 (11th Cir. 2001) (holding the design to conceal ...

  • Searching for Diamond in the two-and-twenty rough: the taxation of carried interests.

    ...Diamond v. Commissioner 2. IRS response: Revenue Procedures 93-27 and 2001-43 3. Current ...The Proposed [section] 710: 75/25 Compromise C. Fleischer's ...The Internal Revenue Code currently imposes a maximum marginal ...See Rev. Rul. 2013-11, 2013-20 I.R.B. 1059, 1060 tbl.i (setting the applicable rate of interest on ...

  • The limits of national security.

    ... of the public peace as well against internal convulsions as external attacks; the regulation ... consent to interpolations into the maritime code at the mere will and pleasure of other ..., and not as an encouragement, in any section of the Union, to make experiments where ... of what constitutes our national security." (1060) Almost every element of domestic and foreign ...at 39 ("The great amount of our revenue and the flourishing state of the Treasury are a ...

  • 817 F.3d 738 (11th Cir. 2016), 15-10273, In re Justice

    Debtor declared bankruptcy in 2011 and sought to discharge his federal income tax liability for tax years 2000 through 2003. Debtor had filed Forms 1040 for those tax years many years late, and only after the IRS had issued notices of deficiency and had assessed the amount of taxes he owed. The bankruptcy court determined that debtor's tax debts were nondischargeable and granted the government's...

    ... STATES OF AMERICA, Treasury Department, Internal Revenue Service, Defendant-Appellee . No. ... Department of Justice, Chief Appellate Section Tax Division,. WASHINGTON, DC; Thomas K. ... code" ); Hindenlang, 164 F.3d at 1034-35. ...See, e.g., Payne,. 431 F.3d at 1060-61 (Easterbrook, J., dissenting). However,. ...

  • 655 F.3d 1060 (9th Cir. 2011), 09-72389, Napoliello v. C.I.R.

    ...v. COMMISSIONER of INTERNAL REVENUE, Respondent. No. 09-72389. United States ... of subtitle A[of the Internal Revenue Code] to the extent regulations prescribed by the ... make a profit for purposes of § 183 [the section setting forth the for-profit test].’ " RJT, ...

  • Activities and Operations of National Banks and Federal Savings Associations

    ...3311(b). . Section 2222 of EGRPRA requires that, at least once every ...Uniform Commercial Code.\25\ In situations where a bank holds stock as . ...and 26 U.S.C. 45 (energy PTC). Internal Revenue Service (IRS) rules . govern tax credit ...19, 2006); . OCC Interpretive Letter No. 1060 (Apr. 26, 2006). \68\ See e.g., OCC ...

  • PRIVATE LAW AND THE FUTURE OF PATENTS.

    ...Judges and an Internal View of the Patent System 47 IV. EX ANTE ..., on average, burn through any of the revenues it generates. (7) Bessen and Meurer propose .... This argument proceeds in three sections. The first reviews some of the central features ... attached to any preexisting moral code, though such piggybacking can make rule .... (81.) See Smith, supra note 31, at 1060 ("For reasons of information cost, the in rem ...

  • 544 U.S. 40 (2005), 03-184, Ballard v. Commissioner of Internal Revenue

    ... was told the following: That substantial sections of the opinion were not written by Judge ....g., Investment Research Assoc., 78 TCM, at 1060, ¶ 99, 407 RIA Memo TC, p. 2675 ("We find ... in the 2000 edition of the United States Code. 10 The record does contain an order stating ...

  • Distribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers

    .... Customs and Border Protection, Revenue Division, Attention: CDSOA Team, . 6650 Telecom ...contained in title X (sections 1001-1003) of the Appendix of the Act . (H.R. ...19, Code of Federal Regulations (19 CFR part 159, subpart ... (6) The Internal Revenue Service (IRS) number (with suffix) of the ...A-570-892.......... 731-TA-1060......... Carbazole Violet Allegheny Color ...

  • 736 F.3d 1060 (7th Cir. 2013), 13-1629, Goodpaster v. City of Indianapolis

    ...Indianapolis, Ind. Mun.Code §§ 616-201-04 (2010) (amended 2012). The ... the facts is implausible, illogical, internally inconsistent or contradicted by documentary or ... and immunities claim based on article 1, section 23, (2) a due process claim under article 1, ..., and that earn at least 20% of their revenue from the sale of cigars or hookah. 3 We note ...

  • Distribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers

    ...[FR Doc No: 2020-10606]. [[Page 32103]]. Vol. 85. Thursday,. No. 103. .... Customs and Border Protection, Revenue Division, Attention: CDSOA Team, . 6650 Telecom ...contained in title X (sections 1001-1003) of the Appendix of the Act . (H.R. ...19, Code of Federal Regulations (19 CFR part 159, subpart ... (6) The Internal Revenue Service (IRS) number (with suffix) of the ...

  • 568 F.3d 710 (9th Cir. 2009), 06-75466, Keller v. C.I.R.

    ... v. . COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. . Gary W. ... transactions are frowned upon by the Code; 2) no evidence was presented to suggest that ...          Section 6621(c) interest is an " affected item," that is, ... the deduction, see Keller, 556 F.3d at 1060; Gainer, 893 F.2d at 226-29, the deduction ...

  • 398 F.3d 751 (6th Cir. 2005), 03-4343, Minadeo v. ICI Paints

    ...§ 100 et seq., ("ERISA"), and OHIO REVISED CODE § 4112.14. Murphy contends that the district ...§ 1060 and 26 U.S.C. § 1563 by not crediting her ... changes were made to Glidden's' internal structure, including the elimination of several ... administrator can be held liable under section 1132(c),' " Hiney Printing Co. v. Brantner, 243 ..." within the meaning of the Internal Revenue Code, 26 U.S.C. § 1563(a), and must therefore be ...

  • Part III

    ..., Bureau of Customs and Border Protection, Revenue Division, Attention: Leigh Redelman, P.O. Box ... of the CDSOA are contained in title X (sections 1001-1003) of the Act. The CDSOA, in section 1003 ...6. The Internal Revenue Service (IRS) number (with suffix) of the ...BILLING CODE 9111-14-P. [[Page 31339]]. [GRAPHIC] [TIFF ...A-570-892.......... 731-TA-1060......... Carbazole Violet Pigment Allegheny Color ...

  • 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles
  • 551 U.S. 537 (2007), 06-219, Wilkie v. Robbins

    ... return for a right-of-way to maintain a section of road running across federal land to otherwise ... unflinching discharge of their duties" (internal" quotation marks and brackets omitted)). .    \xC2"... Bureau of Land Management, the Internal Revenue Service, the Office of the Comptroller of the ...562, 565-566, 120 S.Ct. 1073, 145 L.Ed.2d 1060 (2000) (BREYER, J., concurring in result) ... the Act after two sources of law: "the Penal Code of New York and the Field Code, a 19th-century ...

  • 26 CFR 1.338-1 - General principles; status of old target and new target