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9 Apr 2023, 1:12 am by Frank Cranmer
Quick links Simon Jenkins, The Guardian: The decline of churchgoing doesn’t have to mean the decline of churches – they can help us level up: on the law barring secular parish and town councils from grant-aiding places of worship. [read post]
5 Apr 2023, 5:24 pm by Jack Bogdanski
So that leaves bribes.The section of the federal tax law disallowing business expense deductions for bribes is Section 162(c). [read post]
5 Apr 2023, 2:38 pm by Chris Skelton
The new law reduced the tax rate for C corporations, while creating a pass-through tax deduction for other types of businesses. [read post]
5 Apr 2023, 5:02 am by Barry Barnett
Submit=Display&Path=Y2023/D03-31/C:22-2386:J:St__Eve:aut:T:fnOp:N:3024325:S:0 Vaping device patent survives obviousness, non-infringement, and prior public use challenges. http://cafc.uscourts.gov/opinions-orders/22-1227.OPINION.3-31-2023_2103453.pdf Prior art that listed two remote codes didn’t make patent that required two methods of sending remote codes obvious. http://cafc.uscourts.gov/opinions-orders/22-1058.OPINION.3-31-2023_2103471.pdf BIG meets ABA.… [read post]
4 Apr 2023, 5:16 am by Alan Z. Rozenshtein
When the Supreme Court held in Citizens United that corporations had First Amendment rights to spend on political speech—and when then-Republican presidential nominee Mitt Romney infamously told hecklers that “corporations are people, my friend”—they weren’t metaphysically confused, thinking that corporations are people in the same way that you and I were. [read post]
4 Apr 2023, 2:20 am by Matthias Weller
 27-52 (online first) Chen, Shun-Hsiang “Signed, Sealed, & Undelivered: Unsuccessful Attempts of Judgment Recognition Between the U.S. and China”, Brooklyn Journal of Corporate, Financial & Commercial Law 16 (2022), pp. [read post]
25 Mar 2023, 8:13 am by Gene Takagi
 We still don’t know any more now about the effectiveness of these place-based tax incentives on low-income communities. [read post]
23 Mar 2023, 11:23 am by Adam Levitin
Perhaps S&C simply doesn't want to take the Acela to Wilmington and stay at the Hotel Dupont, just as the California-based creditors don't want to fly out to LaGuardia. [read post]
22 Mar 2023, 7:01 am by Evan George
In my reading of this report, it doesn’t say that will suffice to keep the world below 1.5 C, but that doesn’t mean it’s not an imperative. 1.5 C isn’t a cliff beyond which all is lost and we all just curl up into a fetal position and gather with our loved ones and wait to die; 1.5 is a politically demarcated boundary beyond which things get worse and worse incrementally especially for the most vulnerable people and regions of the… [read post]
20 Mar 2023, 9:05 pm by renholding
Other theories are also possible: For example, if there were no corporate purpose to the Trump Organization making the $130,000 payment, then Trump would have misappropriated the $130,000 from the Trump Organization. [read post]
20 Mar 2023, 11:44 am by Tobin Admin
This Agreement . . . is intended to constitute a qualified assignment within the meaning of Section 130 (c) of the Internal Revenue Code. [read post]