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14 May 2013, 9:58 am by admin
Michael Franks offered investors passive ownership in multi-family residential properties, including apartment buildings in Illinois, Texas and Alabama. [read post]
20 Apr 2013, 1:44 am by Mark Summerfield
Last month, I reported on the application by Research Affiliates, LLC (‘RA’) for leave to appeal the decision of the Federal Court of Australia upholding the Patent Office’s rejection of its patent application directed to the computer-aided construction and use of passive portfolios and indexes for securities trading. [read post]
10 Mar 2013, 7:49 am by Daniel Shaviro
  Taxation of the U.S. business sector is unusual, compared to that of our peer countries, because of how it is split between the corporate income and the individual income tax (the latter for partnerships, S corporations, proprietorships, and LLCs that elect to be taxed as partnerships). [read post]
4 Mar 2013, 3:30 am by Peter Mahler
Alternatively, plaintiffs could have retained their economic interests in the LLC as passive assignees [citations omitted]. [read post]
1 Mar 2013, 11:44 pm by Mark Summerfield
On 27 February 2013, Research Affiliates, LLC (‘RA’) filed an application for leave to appeal the decision of a single judge in the Federal Court of Australia, which upheld the Patent Office’s rejection of a patent application directed to the construction and use of passive portfolios and indexes for securities trading. [read post]
13 Feb 2013, 5:16 am by Mark Summerfield
  The link will be updated when available.A judge of the Federal Court of Australia has dismissed the appeal by Research Affiliates, LLC (‘RA’) against two decisions of the Australian Patent Office rejecting two patent applications relating to the construction and use of passive portfolios and indexes for securities trading. [read post]
4 Feb 2013, 4:02 am by Peter Mahler
In Reichman, the parties disagreed about whether the son continued to own any shares in the LLC, let alone a controlling stake. [read post]
1 Feb 2013, 6:30 am by Joshua Kaplan
It may also include (i) rental income, (ii) income from trade or business that is a “passive activity” to the taxpayer, and (ii) gain from the sale of an interest in a partnership, LLC or S corporation to the extent attributable to a business which is a “passive activity” with respect to the taxpayer. [read post]
20 Dec 2012, 7:00 am by James F. Aspell
Robert Wilson President & CEO, WorkersCompensation.com, LLC www.workerscompensation.com Blog: From Bob’s Cluttered Desk Related Articles: I Saw The Future Of Workers’ Comp Today Workers’ Comp 20/20: Tethered by Wireless – The Future Office Without Walls Become a “Tech Translator”: National Unemployment Rate for Technology Jobs Is 3.3% MYTH #5: Because FECA Is So Different From State Workers’ Compensation Systems, Private Sector Case Management… [read post]
29 Nov 2012, 6:38 am by Gene Takagi
Single member disregarded LLC with 501(c)(3) member that is not title holding company still subject to CA gross receipts tax. [read post]
25 Oct 2012, 5:00 am by Suzanne Meehle
 It is seen as more decorous, even prestigious, to be passive, waiting for word of mouth to build, never directly asking for business. [read post]
5 Oct 2012, 10:24 am by Arina Shulga
According to this rule, membership interests in an LLC can be “securities” if the investors have passively invested their money in the LLC with an expectation of a financial return on their investment. [read post]
4 Oct 2012, 8:37 am
The passive appreciation of depreciation in marital assets occurring after a separation of after filing is marital. [read post]
11 Sep 2012, 5:41 am by Reed Freeman
The FTC notes that these principles apply to all information the app collects, whether actively from the user, or passively in the background. [read post]