show cause deferred installment payment
372 U.S. 128 (1963), 80, Schlude v. Commissioner of Internal Revenue
... for partly in cash and partly in installments, sometimes represented by negotiable notes which ... income only that portion of the advance payments received in cash and the amounts of notes and ... on the ground that the amounts could be deferred under their accounting method. On appeal, the ...911, and the cause remanded for further consideration in light of ... student record cards were maintained showing the number of hours taught and the number still ...
537 F.2d 871 (7th Cir. 1976), 75--1048, Mirabal v. General Motors Acceptance Corp.
... 1 The Mirabals made a down payment of $2,296.65 including $600.00 in trade for their 1964 Rambler. The retail installment contract which the defendants provided the ... charge was imposed on this and the total deferred payment price of $2,971.80 was to be paid in 36 ... for violation of this part if the creditor shows by a preponderance of evidence that the violation ....00 plus costs and attorney's fees and the cause is remanded for further proceedings. ...
- 47 C.F.R. 1.1164 - Penalties for late or insufficient regulatory fee payments
96 T.C. 226 (1991), 26230-83, Sundstrand Corporation & Subsidiaries v. C.I.R.
... income taxes paid on the royalty payments SunPac made to petitioner for those years. HELD ... prepared by petitioner for 1977 and 1978 show the following financial information for the ... It was repayable in 14 equal 6-month installments, with the first installment due the earlier of ...If this causes SunPac to rework the part, SunPac bears the cost ... (hereinafter referred to as the imputed deferred finance charges). Based on information furnished ...
961 F.2d 867 (9th Cir. 1992), 90-16209, Davis v. United States
... collects this money each salary period, payment to the federal government takes place on a ... of a penalty under section 6672 entails showing . . that the individual both was a ... paying the delinquent taxes on an installment basis. In the course of making these payments, ... the trust funds which were withheld, or caused or allowed them to be used for any other purpose ...Davis contends that he deferred payments to the IRS in an attempt to resuscitate ...
- 7 C.F.R. 1942.17 - Community facilities
- 12 C.F.R. 382.1 - Definitions
- 26 CFR 1.1471-5 - Definitions applicable to section 1471
Graduating Economic Sanctions According to Ability to Pay
There is growing recognition that economic sanctions—fines, surcharges, fees, and restitution—are routinely imposed at rates many people have no meaningful ability to pay, which can exacerbate financial instability and lead to the perception that economic sanctions are unfairly punitive to people of limited means. Concerns triggered primarily by highly punitive tactics, including incarceration...
Introduction to the Unified Agenda of Federal Regulatory and Deregulatory Actions
...Agency agendas also show actions or reviews completed or withdrawn since ...1............... Payment Limitation and 0560-AI31 Final Rule ... Aircraft Cause Or. Contribute ... exercising its authority to allow deferred action, parole, and stays of removal, in ... Tax Liability for Contingent Payment Installment Sales. Section 453 of the Code generally allows ...
Fortis Releases 2014 Annual Results; - Annual Dividend to Common Shareholders Raised for Record 42 Consecutive Years.
... debentures, represented by installment receipts ("Convertible Debentures"). Proceeds ... million after tax, including a make-whole payment, or $0.23 per common share, associated with the ..."The capital markets have shown confidence in Fortis, as evidenced by the ... catastrophic event or environmental upset caused by severe weather, other acts of nature or other ... and liabilities; the continued tax-deferred treatment of earnings from the Corporation's ...
Advance Payments for Goods, Services, and Other Items
...income also is deferred for AFS purposes. On April 12, 2018, the ...statement adjustments that cause amounts to not be included in income. ...trade show, campsite space at a mobile home park, and ...K receives three equal installment . payments on October 1 of each contract year, ...
Payday, Vehicle Title, and Certain High-Cost Installment Loans
...term balloon-payment loans, including payday and vehicle title loans, ...553, applies, there is good cause to publish all of these changes without notice ... cashing it (``check holding'' or ``deferred presentment''). One of the larger payday lenders ... State loan data also show an overall trend of vehicle title loan growth. ...
541 U.S. 465 (2004), 02-1016, Till v. SCS Credit Corp.
...When such plans provide for installment payments, each installment must be calibrated to ... use the money right away, inflation may cause the dollar's value to decline before the debtor ... a court to discount a stream of deferred payments back to their present dollar value; (2) ... could dispute it -- for example, by showing that the creditor is now substantially ...
- 26 CFR 15a.453-1 - Installment method reporting for sales of real property and casual sales of personal property
- [Effective until 1/1/2019] Official Staff Interpretations
... by the proposed rule), certain other payment processing services, and check cashing, check ... unless the arbitration agreement itself shows the parties agreed to do so. See Stolt-Nielsen ... consumers would be better able to cause providers to cease engaging in unlawful or ... for credit with four or fewer installments and no finance charge. Regulation B also ... or, if the merchant grants a right of deferred payment, this is typically done without charge ...
Countervailing duties: quality steel products from Brazil,
... certificates and frozen currencies, as payment for the shares of the companies, could have a ... provided in this investigation that would cause us to reconsider these determinations. In ...While these ratios, on the whole, show a gradual improvement in 1991, we do not think ... arrange to pay its large tax arrears in deferred installments. COSIPA petitioned four different ...
Payday, Vehicle Title, and Certain High-Cost Installment Loans
... in the course of seeking to withdraw payments from consumers' accounts. The Bureau believes ... generally would apply if the consumer has shown or expressed difficulty in repaying other ... that simply exceed income.\7\ Whatever the cause of the shortfall, consumers in these situations ... cashing it (``check holding'' or ``deferred presentment'').\17\ Several market factors had ...
Payday, Vehicle Title, and Certain High-Cost Installment Loans; Delay of Compliance Date; Correcting Amendments
...payment loans, including payday and vehicle title loans, ...causes a series of potentially market-altering effects, ...that the data show that the economic benefits from unaffordable ... and that as a result most lenders have deferred taking . necessary steps to implement the ...
- Official Interpretations
Thoma v. Commissioner of Internal Revenue, 052720 FEDTAX, 21922-15
...'s work for Thoma & Hjerpe and biweekly payments. for his accounting services ............ ... quarterly installment payments ............... 29. . . ... Reasonable cause" .................... 99. . . \xC2"... 6662(a), for tax years 2010 and 2011, as shown. below. 1 . . . . ... have Hjerpe waive his interest in a deferred compensation. package and in return receive ...
Protecting the Privacy of Customers of Broadband and Other Telecommunications Services
... includes information that a BIAS provider causes to be collected and stored on customer premises ... of specific types of information; others deferred to auditing controls. Advances in computer ..., studies from the Pew Research Center show that the vast majority of adults deem it ... work of the private sector such as Payment Card Institute Data Security Standards for ... such as bidding credits and installment payments. A small business in this service is an ...
Shaw Announces Fourth Quarter and Full Year Financial and Operating Results and Preliminary Fiscal 2014 Guidance; - Fourth quarter consolidated revenues improved 3% and operating income before amortization of $496 million was comparable to last year. On a full year basis revenues improved 3% to $5.14 billion and operating income before amortization was up over 4% to $2.22 billion..
..., Food Network Canada, HISTORY[R] and Showcase. Shaw is traded on the Toronto and New York stock ...300 . (138 . ) . 257. 282. (25. ). Deferred income tax expense (recovery). 121 . (25 . ) . ... annual period was mainly due to the final payment related to the Anik G1 transponders. The Anik G1 ... taxes payable declined due to tax installment payments, the resolution of certain income tax ... those not within Shaw's control, may cause Shaw's actual results to be materially different ...