tax

McCulloch v. Maryland (1819) is the U.S. Supreme Court case that defined the scope of the federal legislative power and the federal government’s relationship with state governmental authority. 

• lawsuits-court

The National Firearms Registration and Transfer Record (NFRTR) is the registry for all firearms in the United States that are not owned by the government.

A non-profit organization is a group organized for purposes other than generating profit and in which no part of the organization's income is distributed to its members, directors, or o

• business law
• corporations

A nonprofit corporation is a legal entity incorporated under state law for purposes other than generating profits for owners or shareholders.  Instead of distributing profits, any surplus revenue must be used to further the organization’s stated nonprofit purposes. The laws governing the formation and operation of nonprofit corporations vary by state.

According to 26 USC § 865(g)(1) “The term ‘nonresident’ means any person other than a United States resident.” A nonresident is any individual who does not primarily reside in one state or one country, but has an interest in it. The status of nonresident is important in many legal fields; including tax, labor, and immigration. Someone who resides in Pennsylvania but works in New York City is a nonresident of New York City and should file two state tax returns. 

A Notice of Deficiency is a formal notice issued by the Internal Revenue Service (IRS) when it determines that a taxpayer has underreported income or owes additional taxes.

A notice of tax lien is a public filing made by a tax authority, most often the Internal Revenue Service (IRS), to inform creditors that the government has a legal claim against a taxpayer’s property for unpaid 

An offshore corporation, also called an offshore company, is a legal entity formed under the laws of a jurisdiction outside of the United States.

• llcs-corporations-partnerships

Omission is the failure to act or to disclose information when there is a responsibility to do so. See Brown v. Standard Casket Mfg. Co., 234 Ala. 512, 175 So. 358 (1937).

It can be used in various situations and contexts: