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14 Nov 2021, 2:00 pm
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11 Oct 2021, 5:01 pm
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9 Sep 2021, 4:43 pm
Requirements for Reporting Information to Beneficiaries Under the Act, a new “basis consistency” requirement for estate tax and income tax purposes was enacted and codified within IRC secs. 6035(a) and 1014(f). [read post]
9 Sep 2021, 4:29 pm
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9 Sep 2021, 4:08 pm
Residence TrustQualified Personal Residence Trusts – What They Do and What They Don’t DoIn this article, we’ll define and explain the pros and cons of a Qualified Personal Residence Trust (QPRT), answering questions like, “What is a Qualified Personal Residence Trust? [read post]
2 Aug 2021, 1:55 pm
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18 Jul 2021, 9:01 pm
The ruling that Ramos will not apply retroactively on habeas is no doubt, a disappointment to people who had hoped to bring collateral challenges and try their luck at a second trial.In this column, I will consider something a bit different from whether Ramos announced a watershed new rule for purposes of Teague v. [read post]
21 Jun 2021, 3:56 pm
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21 Jun 2021, 3:51 pm
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21 Jun 2021, 3:45 pm
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21 Jun 2021, 3:40 pm
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21 Jun 2021, 3:34 pm
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25 May 2021, 9:31 am
For decades, especially since the 1980s, the great schism in the comprehensive vision of human rights memorialized in the Universal Declaration of Human Rights, has split the nations of the globe and especially their elites. [read post]
7 May 2021, 12:03 pm
Si bien esta puede no ser la conversación más divertida o alegre para tener en un día de celebración, puede hacer que tanto tu vida como la de tu mamá sean mucho más fáciles. [read post]
6 May 2021, 4:54 pm
” Thomas, 116 F.3d at 622. [read post]
29 Mar 2021, 6:54 am
La respuesta del régimen ha repetido la misma fórmula aplicada durante estos 62 años de usufructo del poder absoluto: la represión. [read post]
26 Mar 2021, 8:54 am
La enmienda surge luego de la determinación del Tribunal Supremo de los Estados Unidos (TSEU) en Ramos v. [read post]
25 Mar 2021, 10:47 am
Carlos Ramos GonzálezCatedrático, Facultad de Derecho de la Universidad Interamericana de Puerto Rico Abogado en la Corporación de Servicios Legales de Puerto Rico (Unidad de Derecho de los Confinados) de 1979-80. [read post]
8 Mar 2021, 1:16 pm
El senador William Villafañe Ramos y la senadora Gretchen Hau presentaron el Proyecto del Senado 202 para crear la Ley de Acomodo Razonable en el Empleo durante Pandemia. [read post]
1 Mar 2021, 4:00 am
Further, said the court, "[i]f the legislature had intended the statute to apply more broadly, it would have so provided. [read post]