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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 United States District Court for the District of Wyoming (in case citations, D. Wyo.) is the federal district court whose jurisdiction comprises the state of Wyoming and those portions of Yellowstone National Park situated in Montana and Idaho; [1] it is the only federal court district that includes portions of more than one state, creating a possible "Zone of Death" where it would be ...
A 1031 exchange allows certain real estate investors to defer capital gains taxes when selling one investment property and reinvesting proceeds from the sale into another similar property. Taxes ...
Amendments to the deadlines for filing pleadings under FRCP 7&15, if any. Deadline for amending pleadings. Normally it is at least 30 days before the discovery ends. Deadline for joining claims, remedies and parties (FRCP 18&19). Normally it is at least 30 days before the discovery ends. Deadline for initial expert disclosures and rebuttal ...
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1031(b) states when like-kind property and boot can be received. The gain is recognized to the extent of boot received. 1031(c) covers cases similar to those in 1031(b), except when the transaction results in a loss. The loss is not recognized at the time of the transaction, but must be carried forward in the form of a higher basis on the ...
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]
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