A compilation of selected Supreme Court cases in taxation - Senate
Commissioner of Internal Revenue (CIR), Petitioner vs. Mindanao II Geothermal
... country's tax cases, specifically where the Supreme Court had to step in. It is
important for all .... Court of Tax Appeals (CTA), and declared an Assessment ...
[ primer digest 2012-2014 POSTING.pdf - Read/Download File
sep 0 2 2015 decision - LawPhil
Resolution of the Court of Tax Appeals (CTA) en bane in CTA EB No. 723. (CTA
Case No. 7812). .... this Court's rulings in John Hay People's Coalition v. Lim. 10
... the Commissioner of Internal Revenue and the Commissioner of Customs.
[ gr_202789_2015.pdf - Read/Download File
Tax bulletin - EY
Feb 23, 2015 ... The Commissioner of Internal Revenue (CIR) is given 120 days to act on a
taxpayer's ... taxpayer must file an appeal with the Court of Tax Appeals (CTA)
within 30 days ..... Philippine Amusement and Gaming Corporation vs.
[ EY-philippines-tax-bulletin-feb-2015.pdf - Read/Download File
Tax – UST Notes - Plazo and Associates Law
amount of the income tax liabilities assessed against the estate. ... Q. Can the BIR
collect estate taxes without the approval of a probate court? A. Yes, the .... (
Doctrine of Piercing the Corporate Veil). Tan vs. Commissioner, L-15778, April 23
, 1962 ... sent a letter to the Collector of Internal Revenue advising the latter that it
[ Tax-UST.pdf - Read/Download File
Commissioner (yr Internal Revenue v. Mirant Pagbilao Corporation
Commissioner (yr Internal Revenue v. Mirant ... PERIOD, TAX RETURN, COURT
OF TAX APPEALS ... Consolidated Mining and Development Corporation v.
[ 536828a535437a65b4dd3b2ec91c7cec.pdf - Read/Download File
The Valuation Case Digest
Commissioner, TC Memo 2011-259; 2011 Tx Ct. Memo LEXIS 251 (Nov. ...
consideration.1 The Court held that the transfer of the assets to the ... His estate
reported no income on his 1999 California income tax return from the ... The
Ninth Circuit Court of Appeals agreed. ... 1 Section 2036(a)(1), Internal Revenue
[ Valuation_Koons.pdf - Read/Download File
Federal Domestic Tax Issues Of E-Commerce - San Jose State
Jul 10, 2000 ... This raises administrative concerns for the Internal Revenue Service as to ....
under §162); and RJR Nabisco Inc. v. ... Commissioner, 110 T.C. 454 (1998), the
court stated that for .... In 2000, two cases at the appeals level overturned Tax
Court .... The Spring 2000 ISP Digest Data Processing, a quarterly ...
[ E-commerce1-01.pdf - Read/Download File
Review of Tax Research Materials - IRS.gov
The Internal Revenue Code is the statutory foundation of all federal tax authority
..... Prior to 1943, the Tax Court was known as the Board of Tax Appeals and its
.... the applicable law, and a recommendation that the Commissioner either agree
or ... B. Internal Revenue Bulletin; Cumulative Bulletin; Bulletin Index-Digest.
[ eotopich87.pdf - Read/Download File
Agricultural Law Digest - Department of Economics - Iowa State
Dec 28, 2000 ... In a case decided October 26, 2000, Shepherd v. ... Estate of Strangi v.
Commissioner,9 the Tax Court rejected the IRS position that, ... 10. The Internal
Revenue Service also argued that I.R.C. § 2703(a)(2) applied and ...... In a
decision handed down by the Eighth Circuit Court of Appeals on December 29,.
[ Vol12.pdf - Read/Download File
Agricultural Law Digest
Agricultural Law § 39.04[a][v] (2009). 7 Ltr. Rul. 8918016 ... bankruptcy court
stated that there would be no income tax consequences to ... upheld by the
Eighth15 and Ninth16 Circuit Courts of Appeal. ... in Knudsen v. Internal Revenue
Service.26 ..... letters, etc., on matters under the jurisdiction of the Commissioner,.
[ Vol21No2.pdf - Read/Download File
2015 tax and corporate updates - KPMG
Apr 10, 2014 ... B. Court of Tax Appeals (CTA). 1. St. Luke's Medical Center, Inc. vs.
Commissioner of Internal Revenue (CIR),. CTA Case Nos. 7823 and 7832 ...
[ 2015 TAX AND CORPORATE UDPATES Course Outline.pdf - Read/Download File
LUCAS, COMMISSIONER OF INTERNAL REVENUE, v. EARL No
LUCAS, COMMISSIONER OF INTERNAL REVENUE, v. EARL. No. 99 ...
CERTIORARI, 280 U.S. 538, to review a judgment of the Circuit Court of Appeals
which reversed a decision of the Board of Tax Appeals upholding a tax upon the
respondent's income. ... LEXIS HEADNOTES - Classified to U.S. Digest Lawyers'
[ lucasvearl.pdf - Read/Download File
Lexis Advance - LexisNexis
Federal Circuit – US Court of Appeals Cases. FL Courts of Appeal ... MD Tax
Court Recommendations and Orders. ME Superior Court ... State of California
Commission on Judicial. Performance ..... Digest of Significant Classification
Decisions &. Opinions ... EPA Title V Air Permit Orders .... Internal Revenue
[ Detail-Content-Listing.pdf - Read/Download File
digest of united states practice in international law - US Department
29 d. Elimination of crew list visas. 30 v. DOUA01. 9/29/06, 9:24 AM. 5 .... Internal
Self-Determination. 385. I. RULE OF .... (1) Foreign sales corporation tax
provisions. 605 ... (6) 1916 Revenue Act. 612. 2. ... United States-Iraq Joint
Economic Commission. 647 c. ..... On April 30, 2004, the U.S. Court of Appeals for
[ 139391.pdf - Read/Download File
annotated - Law.Gov
Nov 15, 2015 ... Alternative Ad Valorem Tax on Motor Vehicles, 48-5C-1. Taxation of ... provisions
of the United States Internal Revenue Code of 1986, as.
[ gov.law.ga.code.36.s.2015.pdf - Read/Download File
Digest of Enactments 2001 - Legislative Service Commission
Apr 2, 2002 ... The Digest of Enactments 2001 may be purchased at $6 per ... Because of Ohio
Supreme Court interpretations, effective dates ... Exemption of certain
administrative-related appeals from ..... Increases the percentage of motor fuel tax
revenue attributable to ..... under the federal Internal Revenue Code.
[ 01digest.pdf - Read/Download File
Digest of rulings of the Court of Justice of the European Union with
Digest of rulings of the Court of Justice of the European Union ..... criminal
proceedings for tax evasion constitute implementation of Article 325 TFEU. C-105
/14 .... a national judicial authority (see, by analogy, Nikolaou v Commission, ...
During an internal investigation OLAF must invite the persons concerned to
[ digest_court_rulings_en.pdf - Read/Download File
Corporate and Financial Weekly Digest - August 7, 2009
Aug 7, 2009 ... On August 5, the Securities and Exchange Commission amended its rules to
delegate to the Director of the ... Court of Appeals Upholds SEC's Barring of
Accountant under SEC Rule 102(e) ... Court's decisions in Central Bank of
Denver v. ..... the Internal Revenue Service, any tax advice contained herein.
[ 18980_Corporate_and_Financial_Weekly_Digest--August_7_2009.pdf - Read/Download File
Digests of Supreme Court decided of Development Impli cations
Aug 8, 1986 ... Board of Assessment Appeals, et al vs. Court of Tax Appeals, et al, G.R. No. ...
Workmen's Compensation Commission and the Municipality.
[ Case-Digest.pdf - Read/Download File
SEC News Digest - Securities and Exchange Commission
Mar 2, 1994 ... It found support for its view in the recent opinion of the Court of the. Appeals for
the Ninth Circuit in Rind v. ... SEC v. NAHUM VASKEVITCH. The Commission
announced that Nahum Vaskevitch, without admitting or .... the application of
Section 848 of the Internal Revenue Code of 1986, as amended. (ReI.
[ dig030294.pdf - Read/Download File
FCPA Digest - Shearman.com
Jan 20, 2011 ... FCPA Digest of Cases and Review Releases .... v. Foreign ..... recommended a
year and a day, and the court departed downward to six ... government has filed
an appeal. ..... See Shearman & Sterling, Internal Control Failures .... “suspicious
payments” the company “avoided costs and gained revenue.
[ FCPADigestJan2011.pdf - Read/Download File
PDF file - St. John's University
4 See “Memorandum for Mr. Costelloe[,] Matter of Board of Tax Appeals Finality ...
judicial review of the BTA, he scoured digests ... Counsel in the Treasury
Department's Bureau of Revenue (today's Internal Revenue Service) and .... of
the Tax Court. In spite of the gelding of. Dobson v. Commissioner by the recent
[ justice-jackson-what-the-new-laws-going-to-be.pdf - Read/Download File