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Schlude V. Commissioner
''Schlude v. Commissioner'', 372 U.S. 128 (1963), is a decision by the United States Supreme Court in which the Court held that, under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year. In doing so, the Court tossed aside the matching principle in favor of the earlier-of test. Facts The petitioners operated ballroom dancing studios. They kept their books and completed income tax returns on a fiscal year accrual basis. Dancing lessons were offered under either of two basic contracts. The cash plan contract required the student to pay the entire down payment in cash at the time the contract was executed, with the balance due in installments thereafter. The deferred payment contract required only a portion of the down payment to be paid in cash, with the remainder of the down payment due in stated installments. The balance ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Studios
A studio is an artist or worker's workroom. This can be for the purpose of acting, architecture, painting, pottery (ceramics), sculpture, origami, woodworking, scrapbooking, photography, graphic design, filmmaking, animation, industrial design, radio or television production broadcasting or the making of music. The term is also used for the workroom of dancers, often specified to dance studio. The word ''studio'' is derived from the , from , from ''studere'', meaning to study or zeal. The French term for studio, ''atelier'', in addition to designating an artist's studio is used to characterize the studio of a fashion designer. ''Studio'' is also a metonym for the group of people who work within a particular studio. :uz:Studiya Art studio The studio of any artist, especially from the 15th to the 19th centuries, characterized all the assistants, thus the designation of paintings as "from the workshop of..." or "studio of..." An art studio is sometimes called an at ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases Of The Warren Court
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases
This page serves as an index of lists of United States Supreme Court cases. The United States Supreme Court is the highest federal court of the United States. By Chief Justice Court historians and other legal scholars consider each Chief Justice of the United States who presides over the Supreme Court of the United States to be the head of an era of the Court. These lists are sorted chronologically by Chief Justice and include most major cases decided by the Court. * Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) * Marshall Court (February 4, 1801 – July 6, 1835) * Taney Court (March 28, 1836 – October 12, 1864) * Chase Court (December 15, 1864 – May 7, 1873) * Waite Court (March 4, 1874 – March 23, 1888) * Fuller Court (October 8, 1888 – July 4, 1910) * White Court (December 19, 1910 – May 19, 1921) * Taft Court (July 11, 1921 – February 3, 1930) * Hughes Court (February 24, 1930 – June ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases, Volume 372
This is a list of all the United States Supreme Court cases from volume 372 of the ''United States Reports The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, orders, case tables (list of every case decided), in alphabetical order both by the name of the petitioner ...'': External links {{SCOTUSCases, 372 1963 in United States case law ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Spring City Foundry V
Spring(s) may refer to: Common uses * Spring (season), a season of the year * Spring (device), a mechanical device that stores energy * Spring (hydrology), a natural source of water * Spring (mathematics), a geometric surface in the shape of a helically coiled tube * Spring (political terminology), often used to name periods of political liberalization * Springs (tide), in oceanography, the maximum tide, occurs twice a month during the full and new moon Places * Spring (Milz), a river in Thuringia, Germany * Spring, Alabel, a barangay unit in Alabel, Sarangani Province, Philippines * Șpring, a commune in Alba County, Romania * Șpring (river), a river in Alba County, Romania * Springs, Gauteng, South Africa * Springs, the location of Dubai British School, Dubai United States * Springs, New York, a part of East Hampton, New York * Springs, Pennsylvania, an unincorporated community * Spring, Texas, a census-designated place * Spring District, neighborhood in Bellevue, Wash ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Automobile Ass'n V
American(s) may refer to: * American, something of, from, or related to the United States of America, commonly known as the " United States" or "America" ** Americans, citizens and nationals of the United States of America ** American ancestry, people who self-identify their ancestry as "American" ** American English, the set of varieties of the English language native to the United States ** Native Americans in the United States, indigenous peoples of the United States * American, something of, from, or related to the Americas, also known as "America" ** Indigenous peoples of the Americas * American (word), for analysis and history of the meanings in various contexts Organizations * American Airlines, U.S.-based airline headquartered in Fort Worth, Texas * American Athletic Conference, an American college athletic conference * American Recordings (record label), a record label previously known as Def American * American University, in Washington, D.C. Sports teams Soc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
8th Cir
8 (eight) is the natural number following 7 and preceding 9. In mathematics 8 is: * a composite number, its proper divisors being , , and . It is twice 4 or four times 2. * a power of two, being 2 (two cubed), and is the first number of the form , being an integer greater than 1. * the first number which is neither prime nor semiprime. * the base of the octal number system, which is mostly used with computers. In octal, one digit represents three bits. In modern computers, a byte is a grouping of eight bits, also called an wikt:octet, octet. * a Fibonacci number, being plus . The next Fibonacci number is . 8 is the only positive Fibonacci number, aside from 1, that is a perfect cube. * the only nonzero perfect power that is one less than another perfect power, by Catalan conjecture, Mihăilescu's Theorem. * the order of the smallest non-abelian group all of whose subgroups are normal. * the dimension of the octonions and is the highest possible dimension of a normed divisio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accrual Basis
Accrual (''accumulation'') of something is, in finance, the adding together of interest or different investments over a period of time. Accruals in accounting For example, a company delivers a product to a customer who will pay for it 30 days later in the next fiscal year, which starts a week after the delivery. The company recognizes the proceeds as a revenue in its current income statement still for the fiscal year of the delivery, even though it will not get paid until the following accounting period. The proceeds are also an accrued income (asset) on the balance sheet for the delivery fiscal year, but not for the next fiscal year when cash is received. Similarly, the salesperson who sold the product earned a commission at the moment of sale (or delivery). The company will recognize the commission as an expense in its current income statement, even though the salesperson will actually get paid at the end of the following week in the next accounting period. The commission is a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Books
A book is a medium for recording information in the form of writing or images, typically composed of many pages (made of papyrus, parchment, vellum, or paper) bound together and protected by a cover. The technical term for this physical arrangement is '' codex'' (plural, ''codices''). In the history of hand-held physical supports for extended written compositions or records, the codex replaces its predecessor, the scroll. A single sheet in a codex is a leaf and each side of a leaf is a page. As an intellectual object, a book is prototypically a composition of such great length that it takes a considerable investment of time to compose and still considered as an investment of time to read. In a restricted sense, a book is a self-sufficient section or part of a longer composition, a usage reflecting that, in antiquity, long works had to be written on several scrolls and each scroll had to be identified by the book it contained. Each part of Aristotle's ''Physics'' is called ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ballroom Dancing
Ballroom dance is a set of partner dances, which are enjoyed both socially and competitively around the world, mostly because of its performance and entertainment aspects. Ballroom dancing is also widely enjoyed on stage, film, and television. ''Ballroom dance'' may refer, at its widest definition, to almost any recreational dance with a partner. However, with the emergence of dance competition (now known as Dancesport), two principal schools have emerged and the term is used more narrowly to refer to the dances recognized by those schools. * The International School, originally developed in EnglandFranks A.H. 1963. ''Social dance: a short history''. Routledge & Kegan Paul, London. and now regulated by the World Dance CouncilWDC and the World DanceSport FederationWDSF, is most prevalent in Europe. It encompasses two categories, Standard and Latin, each of which consist of five dances—International Waltz, International Tango, International Viennese Waltz, International Slow Fo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Eighth Circuit
The United States Court of Appeals for the Eighth Circuit (in case citations, 8th Cir.) is a United States federal court with appellate jurisdiction over the following United States district courts: * Eastern District of Arkansas * Western District of Arkansas * Northern District of Iowa * Southern District of Iowa * District of Minnesota * Eastern District of Missouri * Western District of Missouri * District of Nebraska * District of North Dakota * District of South Dakota The court is composed of eleven active judges and is based primarily at the Thomas F. Eagleton United States Courthouse in St. Louis, Missouri, and secondarily at the Warren E. Burger United States Courthouse in St. Paul, Minnesota. It is one of thirteen United States courts of appeals. In 1929 Congress passed a statute dividing the Eighth Circuit that placed Minnesota, Iowa, North Dakota, South Dakota, Nebraska, Missouri, and Arkansas in the Eighth Circuit and created a Tenth Circuit that included Wy ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
