Features
IRS Regulations For Song Sales Tax Treatment
The Internal Revenue Service (IRS) has issued proposed and temporary regulations specifying the time and manner for electing to treat the sale or exchange of "self-created" musical compositions or copyrights as the sale or the exchange of a capital asset resulting in a potential capital gain.
Features
Bringing Sentencing Sanity to Operation Malicious Mortgage
Harsh sentences can be generated by a rote application of the U.S. Sentencing Guidelines in mortgage fraud cases. Challenging the scope of "relevant conduct" should be defense counsel's first line of attack in many cases, because victims' losses may not have resulted from a convicted client's activities or the reasonably foreseeable acts of others in furtherance of jointly undertaken criminal activity under ' 1B1.3.
Features
Med Mal News
The latest news of importance to you and your practice.
Features
Drug & Device News
The latest news in this important area.
Features
Revised PhRMA Code Provides a New Roadmap
Providing physicians with up-to-date, accurate information about the medicines they prescribe clearly improves patient care and advances health care in general. Nonetheless, the public health need for informed and educated HCPs may, at times, create tension with the pharmaceutical industry's perceived drive for profits.
Features
Resolving the Enigma of Law Firm Leadership
When a firm finds itself in the midst of a management crisis, the place to begin to search for the source of the problem is at the top of the management hierarchy. This may not be a popular notion or an easy task. The purpose is not to find fault. The point is that an organization does not simply evolve. It must be built in an orderly manner. The values that are important to a firm have to be defined and centrally organized. The responsibility for these goals must be keyed to an organizational factor, whether this is a committee or an individual.
Features
An Update on Prenuptial and No-Fault Divorce Legislation
The issue of legislative action (or inaction as the case may be) in matrimonial matters is always of interest. At present, there are many issues that call for such action and others that are still kicking hopelessly around in this election year. Two such issues come to mind just now, one finally resolved, the other apparently destined to "wait 'till next year.
Features
Diagnostic Distractions
This article explores the question of whether diagnostic labels have a legitimate place in the custody evaluation context and related evidentiary considerations of reliability, validity, relevance, and prejudice.
Features
Discharge of Family Law Obligations in Bankruptcy
BAPCPA made significant changes in the treatment of alimony, child support and other obligations arising out of the dissolution of the marital relationship. This article refers to these obligations collectively as "family law obligations." Although many articles appeared in 2005 regarding the changes made by BAPCPA, it is worth revisiting these changes as they apply to the family law practitioner because the current economic downturn will lead to many more consumer bankruptcy filings in the remainder of 2008 and in 2009.
Features
More Bad News for Structured Finance?
While politicians scramble to preserve <i>Fannie Mae</i> and <i>Freddie Mac</i>, more trouble for financial markets looms on the horizon. Proposed changes to accounting rules for securitization vehicles could decrease the significant role of structured finance in providing the liquidity that sustained recent economic expansion.
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