Search for: "C.B." Results 101 - 120 of 291
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9 Feb 2015, 5:01 am by James Edward Maule
Rul. 58-127, 1958-1 C.B. 42, the IRS concluded that a taxpayer who won a prize by submitting the winning entry in a contest was required to include the prize in gross income despite having directed the payor to deliver the prize to someone else. [read post]
19 Jan 2015, 7:35 am by Charles (Chuck) Rubin
Rul. 92-105, 1992-2 C.B. 204 (relating to whether a taxpayer's interests in an Illinois land trust qualified as real property for purposes of a Section 1031 exchange).Thus, taxpayers with questions in this area will not be able to receive the benefit of a Private Letter Ruling. [read post]
15 Oct 2014, 11:19 am
This is one way to write an en banc opinion.But it's a mess.Judge Paez authors the "majority" opinion. [read post]
19 Sep 2014, 10:01 pm by Dan Flynn
On Friday, U.S. marshals escorted brothers Stewart and Michael Parnell from the C.B. [read post]
13 Sep 2014, 8:00 am by Paul Caron
Rul. 57-47, 1957-1 C.B. 23, in holding that $375,000 received by the taxpayers in settlement of a lawsuit against... [read post]
31 Jul 2014, 10:01 pm by Dan Flynn
A large pool of prospective jurors was summoned to the C.B. [read post]
20 Jul 2014, 10:04 pm by Dan Flynn
His client in the Peanut Corporation of America trial is Mary Wilkerson, who was the quality assurance officer for the PCA plant in Blakely, GA, which is about one hour away from the C.B. [read post]
24 Jun 2014, 10:47 am by Glenn R. Reiser
Rul. 59-60, 1959-1 C.B. 237, § 4.01).Generally, in determining fair value, the judge should consider “‘proof of value by any techniques or methods which are generally acceptable in  the financial community and otherwise admissible in court. [read post]