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Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1] A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a ...
Easements in English law are certain rights in English land law that a person has over another's land. Rights recognised as easements range from very widespread forms of rights of way, most rights to use service conduits such as telecommunications cables, power supply lines, supply pipes and drains, rights to use communal gardens and rights of light to more strained and novel forms.
The first legally-recognized same-sex marriage occurred in Minneapolis, [3] Minnesota, in 1971. [4] On June 26, 2015, in the case of Obergefell v. Hodges, the Supreme Court overturned Baker v. Nelson and ruled that marriage is a fundamental right guaranteed to all citizens, and thus legalized same-sex marriage nationwide.
London and Blenheim Estates Ltd v Ladbroke Retail Parks Ltd [1993] 4 All ER 157 is an English land law case, concerning easements. It persuasively confirmed for one of the first times, obiter , that parking a car on land on its own could be the appropriate subject matter for an express easement.
Wheeldon v Burrows (1879) LR 12 Ch D 31 is an English land law case confirming and governing a means of the implied grant or grants of easements — the implied grant of all continuous and apparent inchoate easements (quasi easements, that is they would be easements if the land were not before transfer in the unity of possession and title) to a transferee of part, unless expressly excluded.
The U.S. Internal Revenue Service plans to allow taxpayers to submit all documents and correspondence to the agency digitally for the 2024 tax filing season and will convert all paper tax returns ...
A dominant estate (or dominant premises or dominant tenement) is the parcel of real property that has an easement over another piece of property (the servient estate).The type of easement involved may be an appurtenant easement that benefits another parcel of land, or an easement appurtenant, that benefits a person or entity.
Easements; excessive use Copeland v Greenhalf [1952] Ch 488 is an English property law case establishing that excessive use of another's land cannot be granted by way of an easement. The defendant claimed that he held a prescriptive right to leave an unlimited number of cars on his neighbour's land, by way of such a right having existed for ...