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11 Apr 2024, 9:48 pm by Hugh Rennie
Supreme Court decision in West Virginia v. [read post]
11 Apr 2024, 9:05 am by Jeffrey J. Spina-Jennings
As a reminder for those familiar, the acts that trigger an excise tax include: (i) taxes on the private foundation’s net investment income,[15] (ii) prohibitions on self-dealing transactions,[16] (iii) failure to make the required five percent (5%) qualifying distributions to charities,[17] (iv) prohibition on excess business holdings,[18] (v) prohibition on holding jeopardizing investments,[19] and (vi) taxable expenditures,[20] none of which apply to a 501(c)(4).[21] Despite the… [read post]
10 Apr 2024, 11:48 am by NARF
Prieto (Federal Court Jurisdiction; Trust Allotment) U.S. [read post]
10 Apr 2024, 5:01 am by Eugene Volokh
" The platforms challenged the law on First Amendment grounds in NetChoice v. [read post]
9 Apr 2024, 2:49 pm by Harbir Deol
A U.S. person means U.S. citizens, residents, and entities, including but not limited to, corporations, partnerships or limited liability companies created or organized in the U.S. or under the laws of the U.S. and trusts or estates formed under the laws of the U.S. [read post]