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A non-simultaneous exchange is sometimes called a Starker Tax Deferred Exchange, named for an investor who won a case against the Internal Revenue Service (IRS). [ 3 ] For a non-simultaneous exchange, the taxpayer must use a Qualified Intermediary , follow guidelines of the IRS, and use the proceeds of the sale to buy qualifying, like-kind ...
Shalom House is an unaccredited Christian faith-based drug rehabilitation facility [1] located in the Swan Valley about 23 kilometres north of Perth in Western Australia. . Operating since 2012, it claims to be the strictest rehabilitation centre in Australia [2] and utilises an ineffectual tough love model to treat resid
The Second Chance Program was established by Rick Pendery, a former real estate developer and veteran Scientologist. [1] During the 1970s he worked for Narconon, [2] a drug rehabilitation program linked with the Church of Scientology, [3] eventually becoming Executive Director for the U.S.-wide organization. [2]
Faith-based and 12-step programs, despite the fact that they had little experience with drug addicts in the late 1960s and early 1970s.” The number of drug treatment facilities boomed with federal funding and the steady expansion of private insurance coverage for addiction, going from a mere handful in the 1950s to thousands a few decades later.
The Office of Professional Responsibility (OPR) at the U.S. Internal Revenue Service (IRS) is responsible for all matters related to "tax practitioner" misconduct, discipline and practice before the IRS under 31 CFR Subtitle A, Part 10 (Circular 230, Regulations Governing Practice before the Internal Revenue Service).
The distinction between extraordinary assumptions and hypothetical conditions can be a matter of law or professional standards in the field of real estate appraisal in the United States where the distinction is not only codified in USPAP, but enforced by various state real estate appraiser commissions or professional boards. However, the ...
Barring an extension or new legislation, the lifetime estate and gift tax exemption is due to revert to the pre-2017 Tax Cuts and Jobs Act level of $5.49 million at midnight on Dec. 31, 2025.
A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...