CoreLogic Solutions LLC partially answered the question: The PTAB is willing to proceed
to a final decision -- possibly cancelling the relevant claims -- even after the parties jointly moved to terminate.
If the surviving spouse has a "qualifying income interest for life" in the proceeds
, the proceeds
will be includable in her estate if the marital deduction election was made whether or not she has any power to appoint the proceeds
Personal injury claims where the proceeds
are excluded from gross income under IRC section 104(a)(2).
Bassuk said, "The use of auction rate low-floater bonds, rather than the more traditional variable rate low-floater bonds, enabled the Borrower to achieve greater proceeds
at a lower interest rate.
Respondent also received two cashier's checks from the proceeds
of the loan, totaling $14,892, which he converted to his personal use, applying the bulk of the proceeds
toward the closing costs on his personal residence.
Generally, when the settlement agreement expressly allocates the settlement proceeds
among various claims, the allocation is binding for tax purposes.
Layering constitutes the second stage of the laundering process and involves the separation of proceeds
from the illegal source through the use of complex transactions designed to obscure the audit trail and hide the proceeds
143, the IRS determined that distribution of proceeds
from the sale of subsidiary stock would not qualify as a partial liquidation, because the distributing corporation would not be considered to have directly conducted the subsidiary's business.
Such statements include comments regarding the completion and terms of a proposed public offering and the use of proceeds
Rather, in such cases, the donor may claim a deduction of more than $500 only to the extent that the gross proceeds
from the sale exceed that amount and the donor substantiates the contribution with an acknowledgment from the charity that shows the gross proceeds
from the sale.
At the expiration of the loan in 3 to 5 years, with the improved performance of the hotel and the market, the mezzanine provider is counting on their initial 85% to 90% loan-to-value loan, now being only a 60% loan, easily financeable with new first mortgage proceeds
of A's IRA distributed from E to C will not be an inherited IRA under Sec.
Section 981 (a)( 1 )(B) authorizes the United States to seize and forfeit assets within its borders that represent the proceeds
of drug-related felonies committed abroad even where there has not been a violation of domestic law.
In addition, holders of fewer than 20% of the Company's shares issued in its initial public offering exercised their right to convert shares into a pro rata portion of the proceeds
of the Company's initial public offering placed in a trust account.
One, commonly known as the facilitation theory, involves a subject's use of property to facilitate a criminal act, and the other involves the proceeds
of a criminal offense--commonly known as the proceeds