Search results
Results from the WOW.Com Content Network
A tax increment reinvestment zone (TIRZ) is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing.They may be initiated by the city or county or by petition of owners whose total holdings in the zone consist of a majority of the appraised property value.
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
Because of the uncertainty surrounding the final amounts of these transactions, they are difficult to evaluate for the purpose of tax liability. Section 483 of the Internal Revenue Code provides descriptions for the handling of contingent payments and interest on contingent payments. [2]
[135] [136] [137] This lower aggregate effective tax rate is consistent with the individual effective tax rates of US multinationals in Ireland, [32] [80] [138] [139] [140] as well as the IP-based BEPS tools openly marketed by the main Irish tax-law firms, in the IFSC, with ETRs of 0–2.5% (see "effective tax rate").
One of the first Serb immigrants to the United States was the settler George Fisher, who arrived in Philadelphia in 1815, moved to Mexico, fought in the Texan Revolution, and became a judge in California. Another notable early Serb in America was Basil Rosevic, who founded a shipping company, the Trans-Oceanic Ship Lines, around the year 1800. [3]
Although several sections of the Restatement contained new rules which sometimes contradicted existing law, courts citing these sections have predominantly adopted the Restatement's view, citing them as a court would cite statute or code. [9]
Fresco detail of Serbian Emperor Stefan Dušan. The Code was promulgated at a state council on 21 May 1349 in Skopje, the capital of the Serbian Empire.The foreword is as follows: "We enact this Law by our Orthodox Synod, by His Holiness the Patriarch Kir Joanikije together with all the Archbishops and Clergy, small and great, and by me, the true-believing Emperor Stefan, and all the Lords ...
In 1837, he became a commission agent in Houston, in the Republic of Texas, and served as justice of the peace in 1839. [2] Fisher was admitted to the bar in 1840 and was elected to the Houston city council. In 1843 he became a major in the Texas militia. [2] He traveled to Panama in 1850 and on to California in 1851.