Explore IRC Section 6511, Limitations on credit or refund. Find Internal Revenue Code Section 6511 explained in expert resources from Tax Notes Research.
A Section 1256 contract is a type of investment defined by theInternal Revenue Code (IRC)as a regulated futures contract, foreign currency contract, non-equity option, dealer equity option, or dealer securities futures contract. What makes a Section 1256 contract unique is that each contract held...
Section 179 of the Internal Revenue Code allows businesses to take an immediate deduction for business expenses related to depreciable assets such as equipment, vehicles, and software. This deduction allows businesses to lower their current-year tax liability rather than capitalizing an asset and depre...
The article will also consider whether other forms of tax-exempt organizations besides 527s—most notably so-called 501(c)(4) organizations—provide an alternative means of circumventing this $5,000 contribution limit.Edward B. FoleyDonald B. Tobin...
Income tax provision 54 113 167 202 Equity income in investee 4 2 7 4 Gross Margin Gross margin was 46% and 48% for the three months ended June 25, 2022 and June 26, 2021, respectively. The decrease in gross margin was primarily due to the amortization of acquisition-related intangibl...
Section 5000A of the Tax Code is one of the most controversial provisions of federal law currently on the books. It is the minimum essential coverage provision of the Patient Protection and Affordable Care Act ("ACA" or "Act")-a provision more popularly known as the individual mandate. ...
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Contour IP Holding LLC v. GoPro, Inc., 113 F.4th 1373 (Fed. Cir. 2024)2024-09-09EligibleNot AbstractIC Not evaluatedCameras that streamed low quality image stream for live camera controlThe Federal Circuit found an invention an improved video cameras that provided for remote control and vie...
TieboutOur federal government annually donates more than $75 billion in potential revenue to the States under section 164 of the Tax Code, the provision allowing itemidoi:10.1093/ejil/chm033Brian D. GalleSocial Science Electronic Publishing
113 $ 180 35,510 14 16,535 89 15,358 103 14,549 85 11,037 20 9,998 83 6,365 48 3,607 48 2,411 — 2,300 29 4,443 $ 699 122,113 Real estate construction Nonaccrual loans Total portfolio 8 4,601 1 2,593 3 1,746 4 1,518 5 859 — 273 — 632 — 564 — 1,003 ...