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A few months ago we wrote about Congress utilizing the Inflation Reduction Act of 2022 to offer bonus tax credits[1] to certain energy facilities for meeting specified “domestic content” requirements.[2] Relying heavily on the Government’s prior experience with domestic content authorities, including the Federal Transit Authority’s (“FTA”) “Buy America” regulations, we discussed how the regulations, as written, left the renewable energy industry with… [read post]
23 May 2021, 11:02 am by Gene Takagi
Rul. 72-124, 1972-1 C.B. 145, considers whether an organization formed for the purpose of establishing and operating a home for the elderly is organized and operated exclusively for charitable purposes. [read post]
3 Nov 2021, 3:40 am by David Kopel
[Reading the cited sources Everytown's amicus brief] As the Supreme Court considers New York State Rifle & Pistol Association v. [read post]
3 Jan 2021, 9:03 pm by Dan Flynn
Langstaff ordered the government to have Parnell at the  C.B. [read post]
25 Feb 2007, 1:48 pm
"Since the Supreme Court is now deciding Constitution Bench cases quite quickly (as opposed to the practice a few years ago, when referring a case to a C.B. was an effective delaying tactic), the case promises to be yet another of those decisions which will have an immediate impact on the playing out of everyday politics. [read post]
26 Jun 2012, 6:13 am by Neil Cahn
In her June 14, 2012 decision in Matter of A.H. v C.B., Queens County Family Court Judge Edwina G. [read post]
8 Aug 2019, 1:32 pm
Ed. 2d 370, 1964-2 C.B. 493 (1964)), with nothing further needed be done to make it enforceable (United States v. [read post]
15 Dec 2008, 8:16 am
Rul. 82-208, 1982-2 C.B. 58, the IRS concluded that no deduction would be permitted in year 1 for estimated tax payments for year 1 that were unreasonably too high for year 1. [read post]
11 May 2007, 10:34 am
The Court of Appeals affirmed:Based on the foregoing, we conclude that the trial court: (1) did in fact admit into evidence Tamko's Exhibit A and Dilloway's Exhibit 3; (2) did not err in determining that Tamko waived its right to arbitration; and (3) properly awarded damages to Dilloway.In Re the Matter of C.B.; Amanda Bateman v. [read post]
17 Jul 2010, 6:39 pm by Carter Ruml
., T.D. 9223, 2005-2 C.B. 591) under § 402(a) in effect before and after 2005. [read post]
4 Dec 2007, 6:28 am
Rul. 78-32, 1978-1 C.B. 198, prior to death, a decedent had entered into a binding contract to sell real estate, had substantially completed all of the substantive prerequisites of consummation of the sale, and was unconditionally entitled to the proceeds of the sale at the time of death. [read post]