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  2. Revenue ruling - Wikipedia

    en.wikipedia.org/wiki/Revenue_Ruling

    The IRS does have the option of redacting the text of a private ruling and issuing it as a revenue ruling, which may become binding on all taxpayers and the IRS. "Even if it is clear that the taxpayer did not rely on a revenue ruling, courts will often hold the Service to the position expressed in the revenue ruling." [4]

  3. Murphy v. IRS - Wikipedia

    en.wikipedia.org/wiki/Murphy_v._IRS

    Marrita Murphy and Daniel J. Leveille, Appellants v. Internal Revenue Service and United States of America, Appellees (commonly known as Murphy v.IRS), [1] is a tax case in which the United States Court of Appeals for the District of Columbia Circuit originally held that the taxation of emotional distress awards by the federal government is unconstitutional.

  4. Cesarini v. United States - Wikipedia

    en.wikipedia.org/wiki/Cesarini_v._United_States

    First, an IRS Revenue Ruling states, “the finder of treasure trove is in receipt of taxable income, for Federal income tax purposes, to the extent of its value in United States currency, for the taxable year in which it is reduced to undisputed possession.” [5] Second, numerous Supreme Court cases recognize the broad sweeping construction ...

  5. All-events test - Wikipedia

    en.wikipedia.org/wiki/All-events_test

    This violates traditional accrual method recognition of income and is an exception to the all-events test because the right to income is not yet fixed. The taxpayer has not yet performed services allowing for the collection of income but through Revenue Ruling the IRS has determined that recognition of income is proper because cash is in hand. 2.

  6. Private letter ruling - Wikipedia

    en.wikipedia.org/wiki/Private_letter_ruling

    Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1] A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a ...

  7. Best ruling ever about to turn 70 - AOL

    www.aol.com/best-ruling-ever-turn-70-033400846.html

    Mar. 12—For me, the most important judicial decision in U.S. history is easy to pinpoint. Brown v. Topeka Board of Education was the great equalizer, a ruling that ever so slowly lessened the ...

  8. Cheek v. United States - Wikipedia

    en.wikipedia.org/wiki/Cheek_v._United_States

    Case history; Prior: Certiorari to the United States Court of Appeals for the Seventh Circuit: Holding (1) A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable; (2) a belief that the Federal income tax is ...

  9. 9 Mistakes You Should Never Make With A Slow Cooker - AOL

    www.aol.com/9-mistakes-never-slow-cooker...

    Ex-49er Dana Stubblefield to remain in prison for now after judge denies bail ruling. Sports. Associated Press. Cowboys interview Eagles' Kellen Moore, 1st formal step in search to replace Mike ...