Article: Like Kind Exchanges Under Code Section 1031.(Book Review)(Brief Review)

Article: UNICAP rules apply to some preliminary land development costs. (Code Section 263A uniform capitalization rules)(Taxing Issues)(Brief Article)
Accounting Today;  April 3, 1995 ;     109 words ......Court has ruled that a real estate develper must apply the Code Section 263A uniform capitalization rules to real estate taxes and...argument that the special rules for deducting interest under Code Section 263A(f) applied to the other expenses in the case. (Von-Lusk...

Article: POLICE REGISTERS A CASE UNDER CALIFORNIA PENAL CODE SECTION 311.3, DEVELOPMENT AND DUPLICATION OF OBSCENE MATTER
US Fed News Service, Including US State News;  July 31, 2006 ;     500 words ......SITUATION/ANNOUNCEMENT: California Penal Code section 311.3 (Development and Duplication...today on the following charges: Penal Code Section 288a(g) (Oral Copulation) One count Felony Penal Code Section 289(b) (Penetration with a Foreign...

Article: Massachusetts Inventor Develops Critical Code Section Execution Method
US Fed News Service, Including US State News;  February 17, 2007 ;     372 words ......system thread then executes a critical code section until an interruption occurs." An abstract...to the interruption to the critical code section, an operating system thread detects...returning to execution of the critical code section, the critical code section ...

Article: SAN DIEGO ISSUES CITY COUNCIL REPORT REGARDING MUNICIPAL CODE SECTION 22.0710
US Fed News Service, Including US State News;  April 20, 2007 ;     49 words ...The city of San Diego issued the following reports to the city council regarding "municipal code section 22.0710": The document posted to the government website could not be uploaded as it was a scanned pdf. It is available at: http...

Article: [ The three-strikes law and its requirements are detailed in California Penal Code Section 667.5. ]
Press-Telegram Long Beach, CA.;  June 30, 2005 ;     111 words ...The three-strikes law and its requirements are detailed in California Penal Code Section 667.5. The law calls for lengthy jail terms, including life terms, for crimes committed after the defendant has already been convicted...

Article: SACRAMENTO ATTORNEY WILLIAM ERETH PLEADS NO CONTEST TO TWO MISDEMEANOR COUNTS OF VIOLATING INSURANCE CODE SECTION 750
US Fed News Service, Including US State News;  October 23, 2007 ;     319 words ......contest to two misdemeanor counts of violating Insurance Code Section 750, Unlawful Payment for Referral of Clients. Ereth was...Tran pled no contest to a felony violation of Insurance Code Section 750 in May 2004. Investigators from the District Attorney...

Article: IRS final regs define 'club.'(Code Section 274 on disallowance of deductions for club dues)(Brief Article)
Accounting Today;  August 21, 1995 ;     135 words ...The Internal Revenue Service has finalized regs proposed in August 1994 defining the term club for purposes of the Code Section 274 disallowance of deductions for club dues. Under the final regs, the disallowance applies to any club where a principal...

Article: Relocated building qualified for rehab credit. (Federal appeals court rules Code Section 48 rehabilitation credit for nonhistoric buildings apply to structures that have moved) (Taxing Issues) (Brief Article)
Accounting Today;  September 20, 1993 ;     73 words ...RELOCATED BUILDING QUALIFIED FOR REHAB CREDIT: A Federal appeals court has ruled that the Code Section 48 rehabilitation credit for nonhistoric buildings is available for structures that are moved from one site to another as part...

Article: Like-kind exchanges can defer tax on U.S. real estate sales
Caribbean Today;  September 30, 2003 ;     602 words ......more "likekind" properties under Internal Revenue Code Section 1031 can under appropriate circumstances result in...would be due upon a sale of the property. The like-kind exchange rules apply to numerous other types of property...exchanges involve U.S. real estate. BROAD STANDARDS Code ...

Article: Intra-spousal IRA transfer leads to taxable distribution. (Internal Revenue Service ruling on Code Section 1041 affecting Individual Retirement Accounts) (Brief Article)
Accounting Today;  July 11, 1994 ;     85 words ...* INTRA-SPOUSAL IRA TRANSFER LEADS TO TAXABLE DISTRIBUTION: The IRS has privately ruled that Code Section 1041, which generally provides that no gain or loss is recognized on the transfer of property between spouses, does not apply when...

Article: Tax Strategy: Like-kind exchanges of vacation properties require caution.(Internal Revenue Service)
Accounting Today;  April 14, 2008 ;     700+ words ......now available for like-kind exchanges of vacation properties...critical report on like-kind exchanges in which it complained...more guidance on like-kind exchanges of second homes and vacation...exchange treatment under Code Section 1031, even though the...mirror limits ...

Article: Clinton administration recommends eliminating jobs credit. (Code Section 51 Targeted Jobs Tax Credit) (Taxing Issues) (Brief Article)
Accounting Today;  February 21, 1994 ;     76 words ......Labor Secretary Robert Reich announced that the Clinton administration will not recommend to Congress an extension of the Code Section 51 Targeted Jobs Tax Credit. According to Secretary Reich, a Labor Department study of the credit found 70 percent of employers...

Article: An analysis of the Internal Revenue Code Section 5891-Victims of Terrorism Tax Relief Act.
M2 Presswire;  February 17, 2006 ;     311 words ......2006-Research and Markets: An analysis of the Internal Revenue Code Section 5891-Victims of Terrorism Tax Relief Act.(C)1994-2006 M2...Factoring Transactions, with an analysis of Internal Revenue Code Section 5891-Victims of Terrorism Tax Relief Act-and its effect on...

Article: More prebuilding contracts seen in like-kind exchanges.(taxation)
Accounting Today;  February 27, 2006 ;     700+ words ......contracts in Section 1031 like-kind exchanges is one way that is gaining...exchange qualifies under Code Section 1031. This is important...tax advantages of a like-kind exchange are governed by Code Section 1031, which states...exchanged for property of a like kind. ...