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  2. Personal Casualty Gains - Wikipedia

    en.wikipedia.org/wiki/Personal_Casualty_Gains

    Personal Casualty Gains for individuals for United States Federal Income Tax purposes are defined in section 26 U.S.C. § 165(h)(3)(A) of the Internal Revenue Code as the recognized gain of property arising from fire, storm, shipwreck, or other casualty. The property in question cannot be connected with a trade, business, or transaction entered ...

  3. Culpable homicide - Wikipedia

    en.wikipedia.org/wiki/Culpable_homicide

    "Culpable homicide not amounting to murder" is punishable under section 304 of IPC [4] of the Indian Penal Code. It is a non bailable charge with imprisonment up to 10 years with or without fine. It is a non bailable charge with imprisonment up to 10 years with or without fine.

  4. Diminution in value - Wikipedia

    en.wikipedia.org/wiki/Diminution_in_value

    Diminution in value is a legal term of art used when calculating damages in a legal dispute, and describes a measure of value lost due to a circumstance or set of circumstances that caused the loss. Specifically, it measures the value of something before and after the causative act or omission creating the lost value in order to calculate ...

  5. Nonrecognition provisions - Wikipedia

    en.wikipedia.org/wiki/Nonrecognition_provisions

    Therefore, the taxpayer will likely incur the same (higher) tax liability that the donor would have paid if they had kept the property for themselves. Alternatively, a more favorable rule to taxpayers would have allowed the taxpayer to take the fair market value at the time of the gift as the basis. This amount would likely be higher.

  6. Cognisable offence - Wikipedia

    en.wikipedia.org/wiki/Cognisable_offence

    The Section 154 in the Code of Criminal Procedure, 1973, of India states: . Every information relating to the commission of a cognizable offence, if given orally to an officer in charge of a police station, shall be reduced to writing by him or under his direction, and be read over to the informant; and every such information, whether given in writing or reduced to writing as aforesaid, shall ...

  7. Constructive receipt - Wikipedia

    en.wikipedia.org/wiki/Constructive_receipt

    The full text of the IRS regulation defining constructive receipt states as follows: [2] Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable ...

  8. CA price-gouging laws could block fire victims from renting ...

    www.aol.com/news/ca-price-gouging-laws-could...

    (The Center Square) – Real estate experts say California’s anti-price-gouging laws could make it impossible to rent out housing to the thousands of families displaced by the ongoing wildfires ...

  9. Realization (tax) - Wikipedia

    en.wikipedia.org/wiki/Realization_(tax)

    If he does not do that, the only remaining question is what value he ought to include in income of the next tax return. Because the treasure trove rule is that the value at the time the ball is "reduced to possession," the answer must be a reasonable estimate of its market value, whether or not the recipient sells the ball. [citation needed]