show cause deferred installment payment

853 results for show cause deferred installment payment

  • vLex Rating
  • Ability-to-Repay and Qualified Mortgage Standards Under the Truth in Lending Act (Regulation Z)

    ... on ``teaser'' interest rates that would cause monthly payments to jump to unaffordable levels ..., the final rule provides that consumers may show a violation with regard to a subprime qualified ... purchase, either through a loan or an installment sale. However, because the definition of ..., in addition to interest-only terms, deferred principal repayment also occurs if the payment is ...

  • 217 F.3d 125 (2nd Cir. 2000), 992, In re In Re Federal Communications

    ... that the FCC's requirement of full payment as a condition for spectrum licensure lacked a ...         NextWave moved by order to show cause for an order declaring the Public Notice ...We expressly deferred to the FCC's "expert judgment as to the course ... of the Commission's Rules Regarding Installment Payment Financing for Personal Communications ...

  • 31 T.C. 302 (1958), 57436, Estate of Lamberth v. C. I. R.

    ...Payments were to be made by the purchasers for a number of ... reported these sales on the installment basis in 1951. Sec. 44, I.R.C. 1939. (a) Held, ... basis and may not now change to a deferred payment recovery-of-cost basis. (b) Held, in ... their 1951 partnership income tax return, showing a total realized gain of $7,972.07, of which ...        The respondent's method would cause difficulties of another sort. Applying his method ...

  • 124 T.C. 165 (T.C. 2005), 15382-03L, Speltz v. Commissioner of Internal Revenue

    ... and paid an additional $ 75,000 in installments prior to November 2, 2001. Petitioners borrowed $ ...Petitioners offered a cash payment of $ 4,457, the cash value of petitioner's life ...and Mrs. Speltz filed their 2000 return showing a liability of $ 209,749.77. They made a payment ... in full could be achieved but would cause economic hardship. Paragraph (c)(3)(i) sets forth ... at the time of exercise of ISOs is a deferred tax on a form of compensation that petitioners ...

  • 80 T.C. 1024 (1983), 10037-80, Beek v. C.I.R

    ...That year, the partnership made several payments in reduction of the principal and interest due on ... signed a " Long Form Security (Installment) Land . . Contract With Power of Sale," ... such interest in petitioners' cases would cause an impermissible material distortion of income ... to treat the difference between the deferred payment sales price and the cash sales price as ...Respondent has introduced no evidence to show either that Crystal's interest rate was ...

  • 108 T.C. 448 (T.C. 1997), 16038-93, Johnson v. Commissioner of Internal Revenue

    ... obligations under the VSC, and (2) for payment of A's fees and a premium for excess loss ... Holder's Vehicle covered hereunder or cause such repairs or replacement to be made by an ... their presentations to customers and did not show them the Administrator Agreement that governed ... credit and then assigned the consumer installment paper to a finance company, guaranteeing the ... . must be deferred until its ultimate disposition is determined. At ...

  • 27 T.C. 37 (1956), 44520, Kolkey v. C.I.R.

    ... for such filing was due to reasonable cause and not due to willful neglect; and that, ... relationship- so that the $400,000 payment thereon constituted proceeds from a sale of their ... Office Department served it with notice to show cause why a fraud order should not be issued, on ... Deferred charges and miscellaneous 17,428.52 . . ... would be divided into fixed annual installments, which would mature over a long period of years ...

  • Part II

    ..., dispute resolution procedures, and payment processing limitations apply to all open-end ...-end (revolving) plan or a closed-end (installment) loan. TILA also contains procedural and ...For deferred interest plans that advertise ``no interest'' or ... fifteen minutes and consisted of showing the participant models of the summary table ... transaction fees as finance charges might cause the effective APR to exceed statutory interest ...

  • 735 F.2d 704 (2nd Cir. 1984), 519, Rothstein v. United States

    ...Payment was made by an unsecured promissory note bearing ... of the IDI stock in exchange for his installment note involved a "loan" under Sec. 675(3), we ... taxpayer's claim is reversed and the cause remanded to the district court for the entry of a ... loan of the purchase price, but simply a deferred payment date. Whatever risk Savin incurred by ... 5 The record does not show whether the trust paid capital gains tax ...

  • Conn. Agencies Regs. § 16-27-2 - Community antenna television utilities
  • Integrated Mortgage Disclosures Under the Real Estate Settlement Procedures Act (Regulation X) and the Truth In Lending Act (Regulation Z)

    ..., such as interest rate, monthly payments, and costs to close the loan. The forms also ... which would have required that most changes cause an additional three-business-day waiting period ... shopping for a mortgage loan, research has shown that consumers are most concerned about the ...-end (revolving) plan or a closed-end (installment) loan. TILA also contains procedural and ..., the Bureau's 2013 HOEPA Final Rule deferred discussion of comments to the 2012 HOEPA Proposal ...

  • Introduction to the Unified Agenda of Federal Regulatory and Deregulatory Actions-Fall 2016

    ...Agency agendas also show actions or reviews completed or withdrawn since ... Payment System and. ..., and build resilience and address the causes of chronic food insecurity while also supporting ... 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 ...

  • 449 F.2d 235 (5th Cir. 1971), 71-1150, Mourning v. Family Publications Service, Inc.

    ... delivered prior to appellant's receipt of payment for them is when a customer defaults in making ...          "THIS CAUSE having come on before me upon Motions for Summary ... by virtue of the 'more than four installments' rule, 12 CFR § 226.2(k); F.R.B. Letter, July ...show that Consumer credit was extended by the ... to such extension or arrangement for the deferred payment of debt imposes either directly or ...

  • 12 C.F.R. 252.81 - Definitions
  • Medicaid and Children's Health Insurance Programs; Disallowance of Claims for FFP and Technical Corrections

    ... reconsideration process; revise installment repayment standards and schedules for States that ... for disproportionate share hospital payments, revise internal delegations of authority to ...Our analysis showed that the use of a comparison of average annual ... the MFCU and suspend payments, unless good cause exceptions apply, even if the MFCU has developed ... his or her decision to pay or disallow a deferred claim. * * * * *. 0. 5. Section 430.42 is amended ...

  • VA Compensation and Pension Regulation Rewrite Project

    ...-AL74, Apportionments to Dependents and Payments to Fiduciaries and Incarcerated Beneficiaries ... of Appeals for Veterans Claims (CAVC) showed how such labels can be misleading. In Roberts, ... to proof of death and service-connected cause of death on October 21, 2005. See 70 FR 61326. ... (2) Installment sales. If the parent receives payments from the ... is met, discontinuance will be deferred pending examination in 6 months. Although ...

  • Who owns human capital?

    ...The Article then shows how the tax law provides significant subsidies to ... that businesses could deduct severance payments related to a corporate downsizing. (121) Several ... for self-created intellectual capital might cause more resources to be allocated to intellectual ... related to the acquisition of installment obligations. See Lychuk v. Comm'r, 116 T.C. 374, ...[section] 106 provides for tax deferred treatment of amounts invested in Health Savings ...

  • 98 F.3d 752 (3rd Cir. 1996), 96-5276, Santana v. United States

    ... us to determine whether the filing fee payment requirements of the Prison Litigation Reform Act ...The PLRA also establishes an elaborate deferred payment schedule by which litigants may fulfill ... for mental or emotional injury absent a showing of physical harm. See 28 U.S.C. § 1346(b). ...The PLRA establishes an elaborate installment payment plan by which litigants may fulfill their ... unamended § 2253 a certificate of probable cause should issue in a § 2254 case only if the ...

  • Part II

    ... instructions for receiving timely payments and when a due date falls on a weekend or ...Advertisements for deferred interest plans would be required to provide ...-end (revolving) plan or a closed-end (installment) loan. TILA also contains procedural and ... penalty rate and the specific events that cause the penalty rate to be imposed must be disclosed ...Nonetheless, testing showed that a significant percentage of participants ...

  • 509 F.2d 1220 (2nd Cir. 1975), 209, Sirbo Holdings, Inc. v. C. I. R.

    ...), we vacated the judgment and remanded the cause to the Tax Court for reconsideration. We were ... at the Tax Court's refusal to treat the payment of $125,000 received by petitioner Sirbo ... special relief treatment under the installment reporting method of I.R.C. § 453(a)(1) & (b)(1) ... Court's approval of it, at least serve to show that, where the Internal Revenue Code is ... be reached because the payment was deferred until the end of the lease or because the ...

  • 704 F.3d 754 (9th Cir. 2012), 11-30195, United States v. Phillips

    ... and for the second watch in three installments of $10,000. On January 15, 2008, Feel Good ... consultants before Gordon could make any payments. Phillips then asked Garrett to send him an ... the invoices, but he testified that he showed Douglass the fake invoices and requested that ... necessary on forfeiture, and the court deferred a ruling on this dispute until sentencing. In its ... evidence supported a finding that Maze had caused the mails to be used, but found that the " more ...

  • Zombieland/the Detroit bankruptcy: why debts associated with pensions, benefits, and municipal securities never die ... and how they are killing cities like Detroit.

    ... tax general obligation bonds, secured installment notes and liabilities arising in connection with ... to not make the scheduled $39,700,000 in payments due on the COPs and swap transactions. (218) . ... of the employee would be limited to the deferred compensation embodied in any pension plan, and ... system to new entrants in 1997 and caused employees hired after that date to be enrolled in ...Recent market experience has also shown, however, that derivatives, when used to hedge a ...

  • 951 F.2d 1399 (3rd Cir. 1991), 90-3712, Mellon Bank Corp. v. First Union Real Estate Equity and Mortg. Investments

    ... Mellon to purchase the property on an installment sale basis. In the other, Mellon agreed to loan ...If the option was exercised, payment of the purchase price would be in deferred ...         Mellon produced evidence to show that before the deal was finalized Schofield made ...: "In cases of this kind, where the cause of action rests entirely on an alleged oral ...

  • Gateway Hotel Partners, LLC v. Commissioner of Internal Revenue, 010914 FEDTAX, 19182-07

    ... in December 2005 or upon the final payment for the purchase of MHTCs under a certain tax ... development fee was to be paid in installments. On the hotel project closing date, GHP was ... first installment of $3, 088, 340 of the deferred developer fee to WAHD and deposit $3, 454, 000 ... of Federal and State tax credit equity, caused" by property damage or casualty. .        \xC2"...Respondent argues that these resolutions show that HRI acted as GHP's agent in borrowing the ...

  • 26 CFR 1.1361-1 - S corporation defined