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[3] Special rules apply in the context of consolidated groups, partnership and non-consolidated interests, foreign subsidiaries, and “disregarded entities. [read post]
16 Aug 2022, 8:02 am by Paul S.O. Barbeau
For example, the creator may decide to make only one NFT that represents the digital property or limit creation to a specified limited number (e.g., a series of ten, so purchasers would own 1 of 100, 2 of 100, etc.). [read post]
Exceptions may apply, including for stock repurchases: occurring in connection with certain non-taxable corporate reorganizations; by regulated investment companies and real estate investment trusts; not exceeding $1 million in aggregate during the taxable year; and to the extent treated as a dividend. [read post]
7 Aug 2022, 8:30 am by Gene Takagi
Sincerely, 1 David Fahrenthold, Troy Olson, and Julie Tate, 76 Fake Charities Shared a Mailbox. [read post]
5 Aug 2022, 2:23 pm by IncNow
    This is provided a Series LLC has both (1) properly established its protected series and (2) kept separate records of its protected series. [read post]
5 Aug 2022, 12:04 pm by Kalvis Golde
Texas 22-63Issues: (1) Whether the Texas Court of Criminal Appeals’ application of the equitable doctrine of laches constitutes an independent and adequate state-law ground that bars review of petitioner’s constitutional claims; (2) whether the court’s application of laches violated petitioner’s right to due process of law; and (3) whether the prosecution is estopped from relying on the doctrine of laches when its misconduct caused the delay in filing the… [read post]
2 Aug 2022, 7:50 am by Rob Robinson
Firms in the Am Law 1- 10 failed to retain the market share gains they captured in 2020, dropping from a 14.1% share to a 12.6% share. [read post]
1 Aug 2022, 9:01 pm by Vikram David Amar
And the history of the Reconstruction Amendments suggests that the federal government did not regard all states with equal trust or skepticism. [read post]
26 Jul 2022, 4:00 am by Michael Woods and Gordon LaFortune
This March, we reviewed the ruling in the Canada United States Mexico Agreement (CUSMA) challenge of Canada’s Dairy Tariff Rate Quotas (TRQs)[1]. [read post]
25 Jul 2022, 9:01 pm by Gurbir Grewal
Seventy percent of these new or “stand-alone” actions involved at least one individual defendant or respondent.[1] In addition, the SEC’s whistleblower program had a record-breaking year, with the SEC awarding a total of $564 million to 108 whistleblowers, compared to 39 whistleblowers in fiscal year 2020,[2]and surpassing $1 billion in awards over the life of the program.[3] Since my appointment approximately one year ago, I have been amazed by the… [read post]
25 Jul 2022, 3:58 am by Robert Kossick
Key UFLPA insights imparted by CBP panelists include: UFLPA Entity List: The composition of the UFLPA Entity List is “dynamic and evolving. [read post]
22 Jul 2022, 7:45 am by Thaddeus Mason Pope, JD, PhD
To promote transparency and public trust, guidelines for death determination should do three things: (1) acknowledge that biomedical definitions are not metaphysically neutral; (2) justify brain-based concepts on consequentialist grounds; and (3) make room for dissenting voices. [read post]
22 Jul 2022, 5:07 am by John Jascob
Parratt said the SEC divided companies in to three groups; (1) the top 1,000 companies by market capitalization; (2) the next 6,000 companies; and (3) all of the rest. [read post]
20 Jul 2022, 6:12 am by Rohini Kurup, Jonathan Shaub
They can no longer make any plausible claim that a government official or entity has authorized their actions. [read post]