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16 Apr 2012, 12:33 pm
However, the IRS did issue a safe harbor in Revenue Procedure 2008-16, which states that vacation properties may qualify for a 1031 if: (a) The dwelling unit is owned by the taxpayer for at least 24 months immediately before the exchange; and (b) Within the qualifying use period, in each of the two 12-month periods immediately preceding the exchange, (i) The taxpayer rents the dwelling unit to another person or persons at a fair rental for 14 days or more, and (ii) The… [read post]
11 Nov 2010, 1:09 pm by Gene Quinn
On Tuesday, November 9, 2010, the United States Court of Appeals for the Federal Circuit heard oral arguments in TiVo, Inc. v. [read post]
22 Jun 2018, 3:22 pm by Ilya Shapiro
United States, Justice Neil Gorsuch’s majority opinion made a clear point about Chevron deference in the context of an otherwise low-key statutory-interpretation case. [read post]
15 Jan 2013, 6:15 am by Beth Hutchens
Alvarez: Trademark Dilution and the First AmendmentEarlier this week, the United States Supreme Court handed down its opinion on the Stolen Valor Act (18 U.S.C. [read post]
12 Mar 2010, 2:11 pm by ToddHenderson
Or, looking at the issue another way, does the fact that the conduct permitted by Citizens United was legal in 26 states prior to Citizens United, suggest that politicians are hopelessly corrupt in over half our states? [read post]
9 Jun 2012, 5:00 am by David Rodman
To do so, the court employed the three-part test developed by the United States Supreme Court in Securities and Exchange Commission v. [read post]