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The investors’ tax basis does not include the original capital contribution from deferred capital gains, but does include allocations of taxable income of the QOF, allocations of non-recourse debt of the QOF (subject to special rules for debt incurred within two years of the date of investment), and increases in basis after the initial five-year holding period (10% of the original capital contribution) and seven-year holding period (15% of the original capital… [read post]
14 Jan 2020, 11:46 am by Stephen Wm. Smith
Of course, the Supreme Court does not sit to correct every misguided ruling by a lower court. [read post]
13 Jan 2020, 11:57 am by Hannah Kris, William Ford
The position is available from 1 June 2020 or as soon as possible thereafter. [read post]
7 Jan 2020, 2:10 am by Roel van Woudenberg
The Board does, unfortunately, not discuss other case law that does give (or at least seems to give) a meaning to the term "closest", e.g., by using terminology such as "most promising" springboard (see e.g. [read post]
6 Jan 2020, 1:43 pm by Hannah Kris
The position is available from 1 June 2020 or as soon as possible thereafter. [read post]
1 Jan 2020, 9:01 pm by News Desk
The other e-mail explained that one employee had been fired, listed some training you had conducted, mentioned that (redacted), that a paper towel dispenser had been installed, and th [read post]
31 Dec 2019, 12:41 pm
These formation  may come form outside or from within; it does really matter in the first instance. [read post]
19 Dec 2019, 2:00 am by Kevin Kaufman
Idaho 1/1/19 FAGI FTI Illinois Rolling FTI FTI Indiana 1/1/19 FAGI FTI before NOLs and special deds. [read post]
18 Dec 2019, 5:50 am by Diane Tweedlie
It should only prevent 1:1 replication by competitors, but does not allow any conclusions to be drawn about any patentable content of the drawing.i) The clause relates to copyright and only refers to the representation in the drawings and not automatically to the technical features then implemented in the trains produced. [read post]
16 Dec 2019, 4:00 am by Noel Semple
Overall argument: investing $1 in justice yields $1 + x in the long run: https://t.co/AnHYMyJ0bt? [read post]
10 Dec 2019, 4:50 pm by Stephen Wm. Smith
The return should note “the exact date and time the device was installed and the period during which it was used”---i.e. it should conform to the FRCP Rule 41 tracking device rule (which does not, by its terms, apply but which is analogous). . . . [read post]
1 Dec 2019, 3:32 pm by Stuart Kaplow
” The materials and resources provisions are greatly expanded upon, including that it will now be the law that a minimum of 10 different products installed in the building project at the time of issuance of certificate of occupancy must have EPDs. [read post]