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18 Jun 2007, 5:46 am
In the 10-Q for the first quarter, Community’s note on 159 application indicates that there was a charge taken to retained earnings for about $3 million on the $150 million of holdings to which it had applied the fair value option, and they were subsequently sold. [read post]
11 Sep 2018, 11:15 am by Kevin Kaufman
A dollar of income can face up to four layers of tax in some cases: 1) it’s taxed when you earn it and pay income taxes; 2) it’s taxed when a business you invest in earns a profit and pays business income taxes; 3) it’s taxed when you realize returns to investment and pay taxes on capital gains and dividends; and 4) it’s taxed when you pass away or give it as a gift through estate and gift taxes. [read post]
17 Oct 2013, 4:00 am by Administrator
The 1982 Privacy Act regulates government institutions, explicitly referenced in Section 3 of that Act, which does not include political parties. [read post]
22 Oct 2015, 8:00 pm by John Ehrett
., whose attorneys contribute to this blog in various capacities, represents either a party or an amicus in the case, with the exception of the rare cases in which Goldstein & Russell represents the respondent(s) but does not appear on the briefs in the case. [read post]
7 Oct 2010, 12:27 pm by Mark Litwak
.; and Does 1-10,[1] alleging that the motion picture Disturbia — a film produced by Spielberg, owner of DW Studios, LLC, which is in turn a wholly-owned subsidiary of Paramount Pictures Corporation and its parent company, Viacom, Inc. [read post]
9 Apr 2021, 12:59 pm by Daniel Shaviro
(The OECD norm is about 3%, as compared to, in the US, 2% pre-TCJA and 1% post-TCJA.) [read post]
31 May 2012, 5:16 am by Doug Cornelius
Section 3(a)(10) of the Securities Exchange Act of 1934 explicitly includes “notes” in the definition of a security, but does not include loans. [read post]
10 Aug 2010, 12:33 pm by Kara OBrien
  In fact, in 2009 there were no failed votes and in 2010 there were only 3 fails. [read post]
30 Dec 2013, 2:39 pm by Giles Peaker
  That period of 21 days is also the time limit within which the recipient of an improvement notice may appeal to the RPT against the notice under Part 3 of Schedule 1 to the Act (Schedule 1, paragraphs 10(1) and 14(1)). [read post]
30 Dec 2013, 2:39 pm by Giles Peaker
  That period of 21 days is also the time limit within which the recipient of an improvement notice may appeal to the RPT against the notice under Part 3 of Schedule 1 to the Act (Schedule 1, paragraphs 10(1) and 14(1)). [read post]
4 Aug 2020, 2:52 pm by Kevin LaCroix
  On August 3, 2020, the American Bar Association House of Delegates, meeting virtually due to the pandemic, voted 366-10 to approve the proposed “Best Practices for Third-Party Litigation Funding,” a copy of which can be found here. [read post]
15 Nov 2011, 6:28 am by Lawrence Higgins
Use VIP Code FKW82249PO to get a 10% discount. [read post]
28 Mar 2010, 9:17 am by Rick Hills
But is it not counter-balanced by the greater danger a la Federalist #10 that states move faster and in a more populist direction than the feds? [read post]