And surely someone who has signed this Claim of Right
should be a member of the SNP and not the Labour Party.
One of the functions of the claim of right doctrine is to create an adjustment for income that has been included in gross income in one year when events have transpired that require the return of that income in a later year.
With the recent IRS publication of Revenue Procedure 2009-20 and Revenue Ruling 2009-9, the use of the claim of right doctrine by taxpayers who invested money with Madoff has become more limited.
It is important to note how the court applied the claim of right
The 'claim of right' interpretation of the tax laws has long been used to give finality to that period, and is now deeply rooted in the federal tax system." Presumably, if a taxpayer were simply able to amend the prior-year's return, the claim-of-right doctrine would be unnecessary.
1341, Computation of tax where taxpayer restores substantial amount held under claim of right, in 1954.
That case disallowed a debt claim of right for two reasons: 1) Debt claims were not recognized in the common law, and 2) claims of right were rejected in the enactment of the 1974 criminal code.
The article concludes that, although Thomas II may be correct that a debt claim of right was unavailable under the facts of that case, Thomas II is wrong to the extent it concluded that claims of right are no longer available in any robbery case.
So, too, in the nationalism of today, we hear not simply the Claim of Right
to ancient sovereign powers, but also the voice of regional and ethnic self-determination responding to the forces ot globalization that have so rapidly eroded the singular powers of the nation-state.
If a taxpayer does have to surrender amounts recognized in a prior tax year under a claim of right
, the year of recognition is not retroactively modified.
He has also signed the "Scottish claim of rights
" which means he must put Scotland's interests before anything else.
Programs for a defined population can be confined--and perhaps also can more readily be grounded in a claim of rights
or of equal protection.