At some point, most Americans have had exposure to the Constitutional concept known as due process. It is referenced in both the fifth and fourteenth Amendments to the U.S. Constitution. The respective texts are as follows: Fifth Amendment: “[Nor] shall any person... be deprived of life, liberty, or property, without due process of law...” This …
internal revenue code
Pokemon Go and Private Property
Since the release of the smartphone game, "Pokemon Go" in early July, it is not unusual to see people, often traveling in packs, walking around the city, going to places that previously had little traffic. The Pokemon Go craze has people getting exercise and meeting new people as they crisscross the city looking for the little animated Pokemon …
Anne Linton Pond Hendrickson: South Carolina Summers
I can't remember a summer when I didn’t spend time on Pawley's Island, SC growing up. Every summer my parents would load my sister, brother and me into whatever station wagon we had at the time and away we would go - from East Tennessee through the North Carolina mountains to a small town in South Carolina, Bishopville, where my mom had grown up …
Kansas City Business Lawyer Elizabeth Patterson Explains Family Foundations
Family Foundations are private foundations which are nongovernmental, nonprofit organizations usually funded from a single source, such as an individual, family or corporation. Generally, private foundations are established to aid social, educational, religious or other charitable activities through grant making. They are tax-exempt under Section …
Van Osdol & Magruder Reviews Estate Tax Portability – What is a Timely Filed Tax Return?
The Internal Revenue Code requires that executors wishing to make a valid portability election to make the election on an estate tax return filed within the “time prescribed by law.” However, the law can be ambiguous concerning just when that is, making filing estate tax returns even more complicated than they already are. college research paper …
