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  That being said, the Department’s regulations provide formulas (discussed below) which auditors feel bound to follow even when the result is problematic and likely wrong, for example, where a corporate taxpayer is deemed to have incurred a very large amount of interest expense over a number of years in order to generate a very small amount of allocable income. [read post]
1 Dec 2020, 4:27 pm by INFORRM
As to the wisdom of the Defence, in both its common law and statutory incarnations; this is what Lord Hobhouse said in his speech in Reynolds v Times Newspapers [2001] 2 AC 127 to the then House of Lords; “The liberty to communicate (and receive) information has a similar place in a free society but it is important always to remember that it is the communication of information not misinformation which is the subject of this liberty. [read post]
1 Dec 2020, 12:02 pm by Patricia Hughes
Now we have Ontario (Attorney General) v. [read post]
1 Dec 2020, 9:45 am by Dennis Crouch
For its analysis, the US attempted to align its argument with the Supreme Court’s approach in Edmond v. [read post]
” How effective these orders will be in warding off Brady violations will depend, in large part, on the level of specificity included by the presiding judge. [read post]
1 Dec 2020, 6:44 am by Charlotte Howells
Last month, we discussed a recent decision from the United States District Court for the District of Kansas, Lawson v. [read post]
1 Dec 2020, 6:44 am by Charlotte Howells
Last month, we discussed a recent decision from the United States District Court for the District of Kansas, Lawson v. [read post]
1 Dec 2020, 6:44 am by Charlotte Howells
Last month, we discussed a recent decision from the United States District Court for the District of Kansas, Lawson v. [read post]