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Ron Micheli was born in Fort Bridger in Uinta County in the southwestern corner of Wyoming to Joseph G. Micheli (born 1927) and Rebecca T. Micheli (born 1925). In 1966, he graduated from Mountain View High School.
Alderson v. Commissioner, 317 F.2d 790 (9th Cir. 1963) [1] was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court that an exchange of properties does not constitute a taxable sale under § 1031(a) of the Internal Revenue Code.
The Wyoming Business Council is Wyoming's state economic development and diversification agency. It creates new opportunities for current and future generations of Wyomingites. The agency envisions diverse, broad and lasting growth so that Wyoming can prosper regardless of the economic climate or the status of individual sectors. [1]
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Wyoming's 7th State Senate district is one of 31 districts in the Wyoming Senate. The district encompasses part of Laramie County. [2] It is represented by Republican Senator Stephan Pappas of Cheyenne. [2] [3] In 1992, the state of Wyoming switched from electing state legislators by county to a district-based system. [4]
A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset. A like-kind exchange can involve the exchange of one ...
The Federal Information Processing Standard (FIPS) code, which is used by the United States government to uniquely identify states and counties, is provided with each entry. [4] Wyoming's code is 56, which when combined with any county code would be written as 56XXX. The FIPS code for each county links to census data for that county. [5]
Many but not all states incorporate federal law principles in their tax laws to some extent. Federal taxable income equals gross income [21] (gross receipts and other income less cost of goods sold) less tax deductions. [22] Gross income of a corporation and business deductions are determined in much the same manner as for individuals. [23]