Two types of statutes of limitation affect corporate taxpayers: (1) statutes of limitation limiting the standard period for tax assessments and taxpayer refund claims, and (2) statutes of limitation extending the standard period for assessments and refund claims when a taxpayer reports changes from a federal tax return examination or on an amended return.
Statutes of limitation for assessments are often longer than statutes of limitation for refund claims.
Without Kaufman language, newly enacted statutes apply only to existing declarations and other governing documents under very limited circumstances.
Procedural statutes apply retroactively without offending the Constitution and apply to existing declarations in all instances.
In the lower court ruling, the split, three-judge panel found that although section 309's language "could reasonably lead to a conclusion that its application is limited only to statutes of limitations," an alternative reading is possible that encompasses statutes of repose.
Under a proper interpretation of [section]9658, statutes of repose are not within Congress' pre-emption mandate.
Statutes of limitations benefit society as well as the accused.
Courts correctly read "chargeable" to incorporate only the substantive definitions of state law, not statutes of limitation, or other procedural rules.
Any fair comparison of the EME (independent medical examination) and EMA provisions leads the reader to recognize the broadness of the IME statute
as opposed to the limiting nature of the EMA statute
Although the statutes
seem straightforward, they leave questions unanswered that may impact an adjuster handling a property damage loss potentially related to a construction defect.
Many significant statutes
(for example, the Social Security Act and the Clean Air Act) are published and updated both in the public law, as amended, version and in the United States Code.
He has successfully lobbied for statutes
, agency rules, and agency permits in the United States, both state and federal governments, in Canada, and within the Organisation for Economic Cooperation and Development in Europe and North America.
The canon against construing ambiguous statutes
to abrogate prior treaties does not help plaintiffs here, however, because the amended Migratory Bird Treaty Act is unambiguous, as we concluded above.
CONTENTS I Introduction II When Is There a True Conflict between the Statutes
of Different States?
A tax preparer's knowledge of the IRS collection statute
of limitations (the legal bar to the collection of delinquent taxes) can be of valuable assistance to the taxpayer faced with a federal tax liability.