№ files_lp_4_process_3_110090
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Comprehensive reference work compiling U.S. federal income tax cases, IRS rulings, and regulatory interpretations for understanding the scope of taxable income, allowable deductions, and related legal principles.
Year:
2024
Region / City:
United States
Subject:
Federal Income Tax
Document Type:
Legal Reference / Textbook
Authority / Institution:
Internal Revenue Service, U.S. Federal Government
Author:
Tax Law Scholars / Compilers
Intended Audience:
Tax practitioners, law students, accountants
Coverage Period:
Historical and contemporary U.S. tax law
Date of Publication:
2024
Legal References:
Internal Revenue Code, Treasury Regulations, Revenue Rulings, Court Cases
Content Sections:
Gross Income, Exclusions, Deductions, Taxpayer Identification, Timing of Income and Deductions
Price: 8 / 10 USD
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2021
Region / City:
Washington, D.C.
Topic:
Copyright law, Music industry, Digital performance
Document type:
Legal order
Institution:
UNITED STATES COPYRIGHT ROYALTY JUDGES, LIBRARY OF CONGRESS
Author:
Jesse M. Feder
Target audience:
Copyright owners, digital music services, legal professionals
Period of validity:
2021 – 2025
Date of approval:
August 9, 2021
Date of changes:
August 20, 2021
Year:
2016
Jurisdiction:
United States
Subject:
Tax procedure for determination letters on employee benefit plans
Document type:
Revenue procedure
Issuing authority:
Internal Revenue Service
Related statutes:
Internal Revenue Code §§ 401, 403(a), 409, 4975(e)(7), 501(a)
Target audience:
Plan sponsors, employers, tax professionals
Effective date:
2016
Amendments referenced:
Rev. Proc. 2007-44, 2008-56, 2009-36, 2012-50, Notices 2009-97, 2010-77
Content structure:
Procedures for requesting determination letters, scope of letters, notice and comment, administrative processing
Year:
2017
Event:
ANEFO Pre-Season Exam
Sport:
American Football
Document Type:
Exam Questions and Official Rulings
Audience:
Players, Coaches, Officials
Play Type:
Game Situations and Rule Interpretations
Location:
Not specified
Authority:
ANEFO
Scoring Rules:
Included
Penalty Enforcement:
Detailed
Equipment Regulations:
Included
Special Plays:
Included
Source work:
Sharh Bulugh al-Maraam
Religious tradition:
Islam
Subject:
Sunnah practices and jurisprudential rulings concerning Eid
Topic:
Eid prayer, Takbeer, Zakaat al-Fitr, and related conduct
Type of document:
Religious jurisprudential explanation
Language of text:
English with Arabic religious phrases
Primary religious sources referenced:
Qur’an and Hadith
Referenced companions and narrators:
Ibn ‘Umar, Ibn ‘Abbaas, al-Nu’maan ibn Basheer
Referenced scholar:
Shaykh al-Islam Ibn Taymiyah
Religious practices discussed:
Takbeer, Eid prayer, Ghusl, Zakaat al-Fitr, greetings on Eid
Audience:
Muslims seeking knowledge of Eid practices
Occasion:
Eid al-Fitr
Section reference:
Book 2, Chapter 15, page 178
Ruling number:
CR 2026/2
Subject:
Delta Lithium Limited – in specie return of capital
Brief description:
This Ruling sets out the income tax consequences for shareholders of Delta Lithium Limited who received a return of capital from Delta Lithium Limited by way of an in specie distribution of shares in Ballard Mining Limited. This Ruling applies to shareholders specified in the Ruling from 1 July 2025 to 30 June 2026.
Year:
2026
Region / city:
Australia
Theme:
Taxation
Document type:
Public ruling
Organization / institution:
Australian Taxation Office (ATO)
Author:
Commissioner of Taxation, Rob Heferen
Target audience:
Shareholders of Delta Lithium Limited
Period of validity:
1 July 2025 to 30 June 2026
Date of approval:
4 February 2026
Year:
Not specified
Country:
United Kingdom
Organization:
National Council of Psychotherapists
Document Type:
Organizational newsletter
Subject:
Organizational governance, naming policy, trademark usage, professional conduct, regulatory compliance
Proposed Organization Name:
National Council of Integrative Psychotherapists (NCIP)
Trademark Registration Number:
UK00003474706
Regulatory Authority Referenced:
Advertising Standards Authority (ASA)
Topics Covered:
Organizational name change proposal, trademark usage policy, advertising compliance, RTT therapy claims ruling, membership administration
Target Audience:
Members of the National Council of Psychotherapists
Related Regulatory Decisions:
ASA rulings concerning RTT advertising claims
Communication Format:
Email newsletter to members
Year:
20__
Region / city:
New Brunswick
Topic:
Property Taxation
Document Type:
Law
Organization / Institution:
Council of the [First Nation Name]
Author:
[First Nation Council]
Target Audience:
Members of the [First Nation Name]
Period of Validity:
Ongoing
Approval Date:
[Date of enactment]
Amendment Date:
[If applicable]
Instructor:
Patricia Hughes Mills, J.D., LL.M., Professor of Clinical Accounting, Leventhal School of Accounting
Year:
2016
Region / City:
Los Angeles, CA
Subject:
Federal taxation of partnerships, S corporations, and LLCs
Document Type:
Course Syllabus
Organization / Institution:
University of Southern California, Leventhal School of Accounting
Author:
Patricia Hughes Mills
Target Audience:
Graduate students in accounting and taxation
Period of Validity:
Spring 2016
Approval Date:
N/A
Date of Amendments:
N/A
Agency:
Internal Revenue Service
Notice number:
2006-97
OMB control number:
1545-2036
Subject:
Taxation and reporting of excess inclusion income
Applicable entities:
Real Estate Investment Trusts, Regulated Investment Companies, partnerships, other pass-through entities
Legal basis:
Internal Revenue Code section 860E; Treasury Regulations sections 1.860E(d) and 1.7701(i)(3)
Purpose:
Allocation and disclosure of excess inclusion income to record interest owners
Estimated respondents:
50
Estimated annual burden:
100 hours
Public consultation reference:
Federal Register 84 FR 52593 (October 2, 2019)
Confidentiality provision:
26 U.S.C. 6103
Information type:
Federal tax information collection justification
Year:
2025-2026
Region / City:
Clayton, NJ
Topic:
Taxation
Document Type:
Meeting Schedule
Organization / Institution:
Gloucester County Board of Taxation
Author:
Gloucester County Board of Taxation
Target Audience:
Residents of Gloucester County, New Jersey
Period of Validity:
April 29, 2025 - May 19, 2026
Approval Date:
Not specified
Date of Amendments:
Not specified
Year:
2024 – 2026 Term
Region / City:
Greenwich, Connecticut
Subject:
Board of Estimate and Taxation Operations and Policies
Document Type:
Reference Book
Organization / Institution:
Board of Estimate and Taxation, Town of Greenwich
Author:
Not specified
Target Audience:
Members of the Board of Estimate and Taxation
Period of Effect:
2024 – 2026
Approval Date:
Not specified
Date of Amendments:
Revised September 2024
Document type:
Memorandum of Understanding
Jurisdiction:
Commonwealth of Virginia
Participating entities:
Virginia Department of Taxation; Local tax officials
Subject matter:
Disclosure and safeguarding of confidential tax information
Legal references:
Va. Code § 58.1-3; Title 18 U.S. Code § 1030; Title 26 U.S. Code §§ 6103, 7213, 7213A, 7431
Covered information:
State and federal confidential tax information
Scope of application:
State and local tax administration
Requirements:
Access authorization; training; confidentiality agreements; security and breach notification
Audience:
Authorized local tax officials and employees
Note:
Year
Year:
2025
Region / City:
Ohio
Subject:
Income Tax Software Provider Letter of Intent
Document Type:
Letter of Intent
Organization:
Ohio Department of Taxation
Author:
Ohio Department of Taxation
Target Audience:
Software Providers
Period of Action:
Until December 31, 2025
Approval Date:
Not specified
Date of Amendments:
Not specified
Year:
2017
Region / city:
N/A
Topic:
Accounting, Record keeping, Taxation, Financial Reporting
Document type:
Guidance document
Institution / Organization:
NELCSA
Author:
N/A
Target audience:
Congregational Treasurers, Congregational Council
Effective period:
N/A
Approval date:
N/A
Amendment date:
2017
Changes date:
N/A
Year:
2016
Region / City:
Los Angeles, USA
Subject:
Federal Taxation, Partnerships, S Corporations, LLCs
Document Type:
Syllabus
Institution:
University of Southern California, Leventhal School of Accounting
Author:
Patricia Hughes Mills
Target Audience:
Students of ACCT 551T
Period of Validity:
Fall 2016
Approval Date:
October 2016
Date of Changes:
N/A
Context:
A syllabus for a university course covering federal taxation of flow-through entities, including partnerships, S corporations, and LLCs, with emphasis on tax aspects, legal frameworks, and taxation consequences in the U.S.
Year:
2023
Region / City:
Cebu City
Theme:
Taxation
Document Type:
Application Guidelines
Organization:
Philippine Association of Certified Tax Technicians (PACTT), Inc.
Author:
Philippine Association of Certified Tax Technicians (PACTT), Inc.
Target Audience:
Graduates applying for a Diploma in Taxation
Validity Period:
2023-2024
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2025
Region / City:
Australian Capital Territory
Topic:
Taxation, Motor Vehicle Duty
Document Type:
Disallowable Instrument
Organ / Institution:
Australian Government
Author:
Australian Government
Target Audience:
Vehicle owners, tax professionals
Period of Validity:
1 July 2025 to 31 August 2025 (initial period), 1 September 2025 onwards (updated rates)
Approval Date:
Not specified
Date of Changes:
1 September 2025
Context:
Legal instrument outlining the motor vehicle duty rates and the environmental performance-based tax system for vehicle registration in the Australian Capital Territory.
Year:
2024
Region / City:
India
Theme:
Taxation, Business Law
Document Type:
Academic Assignment
Institution:
Not specified
Author:
Not specified
Target Audience:
MBA students
Period of Validity:
July - August 2024
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2021
Region / City:
Texas, USA
Topic:
Menstrual hygiene products, taxation, public health
Document Type:
Letter
Organization / Institution:
American College of Physicians
Author:
[Insert name]
Target Audience:
Texas State legislators, Governor
Period of Validity:
N/A
Approval Date:
N/A
Amendment Date:
N/A