Examlex
If personal property is leased with real property and more than 45% of the rent income under the lease is from personal property, all of the rent income is subject to the unrelated business income tax.
Supreme Court Decisions
Rulings made by the Supreme Court, the highest court in the United States, which have a significant impact on American law and society.
Roving Wiretap
A surveillance method that allows law enforcement to monitor a suspect's communications across multiple devices without having to obtain a separate court order for each new device.
Fourth Amendment
An amendment to the U.S. Constitution that protects individuals from unreasonable searches and seizures, ensuring a right to privacy against governmental intrusion.
Civil Liberties
are individual rights protected by law from governmental interference or deprivations, including freedom of speech, press, assembly, and religion.
Q23: An S shareholder's stock basis can be
Q50: Alomar,a cash basis S corporation in Orlando,Florida,holds
Q66: For a corporate restructuring to qualify as
Q91: Teal,Inc. ,is a private foundation which failed
Q94: Computing services purchased by a business.
Q107: Compare the distribution of property rules for
Q119: Magdala is a citizen of Italy and
Q154: You are preparing to make a presentation
Q162: Garcia Corporation is subject to tax in
Q186: Outside basis