internal revenue code section 1060

1608 results for internal revenue code section 1060

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  • 499 U.S. 439 (1991), Leathers v. Medlock

    ...v. Minnesota Comm'r of Revenue , 460 U.S. 575; Arkansas Writers' Project, Inc. ...Ark.Code Ann. §§ 26-52-301, 26-52-302 (1987 and ... case, we considered provisions of the Internal Revenue Code that discriminated between ions to lobbying organizations. One section of the Code conferred tax-exempt status on ...1060, as amended, 29 U.S.C. § 201 et [111 S.Ct. ...

  • Medicare Program; Revisions to Payment Policies Under the Physician Fee Schedule and Other Revisions to Part B for CY 2019; Medicare Shared Savings Program Requirements; Quality Payment Program; and Medicaid Promoting Interoperability Program

    ...: In commenting, please refer to file code CMS-1693-P. Because of staff and resource ... policy changes that are addressed in section III. of this proposed rule. We are requesting ...Internal medicine..................... 1,476 ... more than 50 percent of its Medicare revenues during a data collection period from the CLFS ...Physicians................... 29-1060 103.22 103.22 206.44. ...

  • 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 ...

  • The New Public Standing.

    ...Lost revenue for regulatory programs and government services ...Whatever its internal logic, the rise of the nationwide injunction ... in its "power to create and enforce a legal code." (390) It is this interest that gives a state ... (2010) (codified as amended in scattered sections of the U.S. Code). While state litigation during ...L. No. 75-718, 52 Stat. 1060 (codified as amended at 29 U.S.C. ...

  • 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,

  • Inactive members: Abbadessa-Feld-Kahl.

    .../916-1051 691 NW 101st Ter Plantation 30024-1060 ARMSTEAD, Rhonda Rene 217/789-2500 Horace Mann, ...-2517 BLACK Felicia Duque 213/576-4855 Internal Revenue Service 300 N Los Angeles St Ste 3054 Los ... 202/647-2839 U S Embassy To Spain Pd Section Psc-61 APO AE 09642 figueroara@state.gov Fax: ... 32503-4180 perepereh@cox.net HENDLEY, Darron Code 304/262-4887 Law Office of Darron C Hindley 312 ...

  • Kapp v. Commissioner of Internal Revenue, 070919 FEDTAX, 18468-11L

    ...Section" 6701(a) ............ 91. . . \xC2"... revenue procedures state the rules under the Code for. deducting ordinary and necessary ...Damon, 676. F.2d 1060, 1063 (5th Cir. 1982). . . ...

  • From trash to treasure: converting America's contaminated land into renewable energy havens.

    ...(167) This section will discuss two categories in particular: state ...(174) made two significant changes to the Internal Revenue Code, which benefited all qualified ...(135.) See id. at 1058. . (136.) See id. at 1060, 1064-65. . (137.) See id. at 1060-62, 1071 ...

  • 879 F.3d 948 (9th Cir. 2018), 16-16832, Oracle USA, Inc. v. Rimini Street, Inc

    ... internally. . .          . ...Cty. of Los Angeles, 833 F.3d 1060, 1066. (9th Cir. 2016) (en banc) (citations ... . . CAL. PENAL CODE § 502(c). It provides a cause of action to. ... collectively in this section as " Rimini" ). violated the state computer ... abrogated by Marx v. General Revenue Corp., 568 U.S. 371, 133 S.Ct. 1166, 185 ...

  • Tip Regulations Under the Fair Labor Standards Act (FLSA)

    ...amended section 3(m) of the Fair Labor Standards Act (FLSA) to ...at 363 (internal . quotation marks omitted). On January 19, 2017, ...) Standard Occupational Classification (SOC) codes . SOC 35-3031 (Waiters and Waitresses) and SOC ...million in annual revenue.\31\ The Department used this number to . ...Section 516.33 also issued under 52 Stat. . 1060, as amended; 29 U.S.C. 201 et seq. Section 516.34 ...

  • 410 U.S. 441 (1973), 71-1022, United States v. Basye

    ...The Commissioner of Internal Revenue assessed [93 S.Ct. 1082] a deficiency ...         II.         Section 703 of the Internal Revenue Code of 1954, insofar ...Commissioner, 6 T.C. 1060...

  • LBB: LEVERAGED BRAND BUYOUTS AND THE VALUE BEHIND THE BRAND.

    ... loyalty, and impact on the company's revenue and future growth. (85) The qualitative approach ... secrets are included within the Bankruptcy Code's definition of IP, trademarks are not. (128) ... 2, at *26 (detailing the specificities of section 10.01(f) of the Term Loan Agreement). "[N]o .... (45) See 15 U.S.C. [section]1060 (2019) (stating that the sale or assignment of a ... non-monetary in nature, often used for internal and/or strategic purposes to understand the ...

  • Charging orders: the peculiar mechanism.

    .... (4) This section shall apply in the case of a cost-book company as ...In 1984, looking for sources of revenue other than the occasional National Geographic ...Guidance from the Internal Revenue Service ("IRS") had proclaimed that the ... that the [California Charging Order] code sections and their counterparts in the Uniform ...C.I.R., 101 T.C.M. (CCH) 1060 (2011). . (123.) See Olmstead, 44 So. 3d at ...

  • 856 F.3d 244 (3rd Cir. 2017), 15-3761, In re Giacchi

    IRS Form 1040, filed after the IRS made an assessment of the taxpayer’s liability, did not constitute “returns” for purposes of determining the dischargeability in bankruptcy of tax debts under 11 U.S.C. 523(a)(1)(B). Giacchi filed his tax returns on time for the years 2000, 2001, and 2002 years after they were due and after the IRS had assessed a liability against him. In 2010, Giacchi filed for

    ... OF AMERICA DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE. No. 15-3761. United States ... several exceptions.4 Section 523(a)(1)(B)(i) of the. Bankruptcy Code ... at 1060-61; Hindenlang, 164 F.3d at 1034-35. . . ...

  • Procedures for Asylum and Withholding of Removal; Credible Fear and Reasonable Fear Review

    ...withholding of removal under section 241(b)(3) of the Immigration and . Nationality ...545 U.S. 967, 982 (2005) (internal quotation and citations . omitted)). ``A court's ...Reno, 233 F.3d 1054, 1060 . (7th Cir. 2000) (distinguishing persecution ...See, e.g., Md. . Code, Tax-Gen. 10-804, 10-805(a) (2013) (subject to ... \37\ The Internal Revenue Service (``IRS'') uses two tests to . determine ...

  • Reliance on nonenforcement.

    ... only to return with a ticket, or harried Internal Revenue Service personnel might provide mistaken ...(3.) 21 U.S.C. [section][section] 812(c), 841, 844 (2012). . (4.) See ...STAT. ANN. [section] 13-3114 (2016); IDAHO CODE [section] 18-3315A (2016): Second Amendment ...Crawford, 372 F.3d 1048, 1060-61 (9th Cir. 2004) (upholding the voluntariness ...

  • 796 F.3d 1051 (9th Cir. 2015), 12-73257, Voss v. Comm'r of Internal Revenue

    ... Revenue Code, which allows taxpayers to deduct interest on up. ... .          . Section 163 of the Internal Revenue Code governs the. ... . . Page 1060. . . the parentheticals would be ...

  • 941 F.2d 1060 (10th Cir. 1991), 90-6200, Selman v. United States

    ... suit for a refund of interest from the Internal Revenue Service (IRS). The district court ruled ... pursuant to § 6601 of the Internal Revenue Code. .         On October 20, 1987, before ...3 According to the taxpayers, section 1346(a)(1) grants subject matter jurisdiction to ...

  • 801 F.3d 1217 (10th Cir. 2015), 14-1366, United States v. Sorensen

    From 2002 to 2007, Defendant-appellant Jerold Sorensen, an oral surgeon in California, concealed his income from the Internal Revenue Service (“IRS”) and underpaid his income taxes by more than $1.5 million. He used a “pure trust” scheme, peddled by Financial Fortress Associates (“FFA”), in which he deposited his dental income into these trusts without reporting all of it to the IRS as income....

    ... concealed his income from the Internal Revenue Service. (" IRS" ) and underpaid ... code under § 7212(a). He asserts that " obstruction. ... because our Circuit's cases under that section have all. involved prosecutions for " ... States v. Anaya, 727 F.3d 1043, 1060" (10th Cir. 2013). 10 . . .  \xC2"...

  • Gunther v. Commissioner of Internal Revenue, 020519 FEDTAX, 2834-16

    ... relating to penalties under section 6662.[1]. . . ...Commissioner, 655. F.3d 1060, 1064 (9th Cir. 2011), aff'g T.C. Memo. ... references are to the Internal Revenue Code as amended and in. effect at all relevant ...

  • Restraining notices.

    ...New section 5222-a piles extra burdens on the shoulders of ...(1060) Federal subpoenas must also comply with FRCP ...Comp. Codes R. & Regs. tit. 22, [section] i30-i.i(a) (2013). ...Ct. New York County June 17, 2010)) (internal quotation marks omitted). . (603) Verizon, 990 .... The Internal Revenue Service ("IRS") has, by federal law, a redemption ...

  • Yours, mine, or ours: a proposal for sensible reform of the Massachusetts 'tenancy by the entirety' statute.

    ... half of the twentieth century, the Internal Revenue Service (IRS) attempted to reach property ...Walsh, A History of Anglo-American Law [section] 115, at 211 (2d. ed. 1932) (chronicling origin ...See D.C. Code [section] 42-517 (2013) (abolishing coparcenary ...Wilmington Trust Co., 449 A.2d 1055, 1060-61 (Del. Ch. 1982) (holding unilateral creation ...

  • VALUING RESIDUAL GOODWILL AFTER TRADEMARK FORFEITURE.

    ...) This protection allows the owner to internalize some of the costs of maintaining and sending ...(65) . 1. Statutory Language . Section 45 of the Lanham Act (15 U.S.C. [section] 1127) ... (259) or maximizing the seller's expected revenue. (260) The auction proposed herein focuses on ...v. C & C Metal Prods. Corp., 759 F.2d 1053, 1060 (2d Cir. 1985) ("[T]he record is clear that [the .... (328) See DEL. CODE ANN. tit. 8, [section] 262 (West 2016). . (329) ...

  • 799 F.3d 1035 (D.C. Cir. 2015), 13-5202, Sissel v. United States Department o Health & Human Services

    ...'s challenge to the payment required under section 5000A of the Affordable Care Act, 26 U.S.C. § ... 5000A] payment will raise considerable revenue [if people do not 'sign up'], it is plainly ...at 398 (internal quotation marks and brackets omitted). . . ...4419, 4422 (1988) (codified at 42 U.S.C. 10601(c)(1)(A) (1988)) (stating that if the Crime ...The Act refers to the Internal Revenue Code about 200 times. It also uses the word " tax" ...

  • Parker Drilling Management Services, Ltd. v. Newton, 061019 FEDSC, 18-389

    ... Shell Oil Co. v. Iowa Dept. of Revenue, 488 U.S. 19,. 27. Providing a sufficient ... 1060, 29 U.S.C. §201 et seq., constitutes a. ... [or] inharmonious." Ibid, (internal quotation. marks omitted). Applying that ... Section 1333(a)(1) provides that federal law applies "to. ... 340 P.3d 355, 361 (2015); Cal. Lab. Code Ann. §510(a). (West 2011). But federal law ...