"It is eminently mine to ask such questions, when I have to decide whether I will have
transactions with you and accept your money.
Middlemarch
The remark is verified in private life, and becomes more just, as well as more important, in national
transactions.
Federalist Papers Authored by James Madison
Micawber's punctual habits in the opening stage of all bill
transactions, that he could not be dissuaded from immediately rushing out, in the highest spirits, to buy the stamps for his notes of hand.
David Copperfield
Before the revised final regulations were issued, there was an exception to the general disclosure rule for a
transaction identified as a listed
transaction after the taxpayer filed a return reporting participation in the
transaction, but before the limitation period expired for the last return that reflected participation in the
transaction (subsequently listed
transaction).
Reportable transactions: when does the 90-day disclosure rule apply?
David Levy and Michael Greenberg represented the tenant and landlord in the
transaction. Asking rents were $42 psf.
Adams & Co. Real Estate
Under ERISA, it is a prohibited
transaction for any plan fiduciary to permit a loan by a plan to a participant-in-interest (including plan participants) unless there is an exemption.
DOL update: changes to Voluntary Fiduciary Correction Program expands relief ability
What concerns regulators is the question of when should a
transaction be considered a transfer of risk--which is insurance--compared with a simple loan.
Good night, finite? While regulators step up their scrutiny of past finite reinsurance transactions, industry watchers say there's still a valid place for the nontraditional transactions, if insurers toe the regulatory line
The District Court of Maryland (Northern Division), issued a summary judgment holding that the BDHMI
transaction had economic substance and therefore must be acknowledged.
Tax shelter can have business purpose
(2) Under the federal rules, a "tax shelter" can also include any entity, plan, arrangement, or
transaction if:
Illinois's new tax shelter rules
Within
transaction tax, such opportunity exists in the world of supply chain management--a world of logistics, global sourcing, customs duties, "incoterms" (standard trade definitions most commonly used in international contracts) and free trade agreements.
Transaction tax management: a seat at the supply chain table
(1) If a listed
transaction was properly disclosed to the IRS, the Service will routinely request only those workpapers pertaining to the listed
transaction.
IRS to broaden circumstances for requesting audit workpapers. (tax info)
Is it stored separately or as part of
transaction records?
Legal issues in documenting: e-commerce transactions. (Cover Story)
The types of
Transaction Recovery available and the general characteristics of the problems addressed.
High Speed Transaction Recovery
NXT has been an industry middleware leader from its inception in 1995, when it teamed up with American Express Company (NYSE:AXP), currently an investor in NXT, to develop innovative
transaction networking services that provide merchants with increased efficiencies and lower costs.
U.S. WIRELESS DATA TO ACQUIRE NXT CORPORATION
Such a response would create artificial incentives to structure
transactions on the basis of regulatory rules rather than of the economic characteristics of the
transactions themselves.
Statement by Alan Greenspan, Chairman, Board of Governors of the Federal Reserve System, before the Committee on Banking, Housing and Urban Affairs, U.S. Senate, January 5, 1995