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    12 views88 pages

    Red 13 - TX - Nirc - 1 PDF

    Uploaded by

    VincentLeynes
    Red 13 - Tx - nirc_1.PDF

    Copyright:

    © All Rights Reserved
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    TAXATION LAW (KKK, The Bedan Be Book for Bos Cage Cw 2013 CENTRALIZED BAR OPERATIONS 1 Kved ir 8x hag th he carci foe tx and sal 9 ax mgood he grata oor pseses + SE Rea, Sian» te a 2 et atta Scope or thay ta mose, SEHD) aro! finial Reena Ts ‘Peano be opr epi cer ones oe ae TIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, ‘AS AMENDED {INCOME TAXATION st sysam emlyed wher fh oe nyse vw tery et nea ena hat age ectpceunes ne woe he ns) Gaba ne oe pa Sn rd pone rere ntsc lm rcra foe Rios aon st aed pees a 2 ater dadcng te tam alowane ssichrs fon baat of lect home. ct gan sat passa reDne ard et ns 1 he tbl meome (eos sone is lows oatchore snd er eee aay ‘ren coruees anda poten ema wes et ae opera cp endo ri Sonne oh pene emi ea po Steet ae Flame canon comes io cero, et TES snares 9 eines tora ed ze rete atone: femeowcer wove Pispoes de aes arses Prlpgaee ba samen senna near Fo eases ee {emma Cee ‘or ret tm nl Sitenetipenl Sekeserscoarenct ae «SS ae ero sy so Sean nd TAXATION LAW 46K The Badan Red Sao on Ben Cateye a Ka 2013 CENTRALIZED BAR OPERATIONS lear sooner Wat arte tobe prods under MRE? Toca’ accutng prt tera a ye 4 Taare tre mma sing. Fat pered en arctinn gant 12 on nag onthe ae Stay ra he ar Sco 8 AEE HO ‘rota yeart ater Soc Wit) eorechnedaoher oe [see oy tc fen year ax Baus fr fng her fouena ana compe Wer mene (See 172 ‘ove eputan i 1 May iporaton anges ecoumng prod? ‘Aus TeAcormr ay arg eos pe wen ett cone geo Peso ean ose teal accsog pues ance ergras| {eine dono hor ssn ae Se #7 HR) F xn oF Aen ‘axSrinedeee te payee ‘iowa toner Samet 1 Gana Peston Panerngs © Esa ara ae no (Pom msarn he seman he sowan dedoiors wate spon te {Borodin anon Vl 08 9 0) Saad sce een rae Baleares onooqes Taegan ‘i imine 2) 2 Tere tm ase ny 173 ote 8S Cortes These wo 9 rancalze m sozrarce ww (ue, A 1987 nals veient zen? ‘of vanslering ne physcal preseroe soad. whether Lo coy porarerty or ruan aren neta as wea [onranson VO I bed P90 BRL a1 ot ar Bec oe 38 oe Enc his noncancer? wT cnn tbe Ppsnce wo pao oe ttn of telat fret eas hr on say Fs ee NOTE The pace moto ame ane ns 89 28S «2 ay {Sec 2 Avene Rageaone he 13a esses seas Momee i TAXATION LAW CK The Beda Bd Sock 4. ot wo aban ae concen mre fh at iy he Poon sal ew be Sie Je wh a ‘Smal nw Pippa S022 (EHC) [ANS in cesae coat wast’ (OC) fs 2 Fagin ota eine forecast pasein a ot uty secon nee ec aS ss ym pe REtonsne (2607) ae at be uy rage se ec wih te Phone One Eonymarsarmatiton POS) (3 2 fem hate a aie ng Snr wok are (Saban Toon ow Beno S08 92 cron of ana pronto income nan? Scehvstels enpped ocluy itaraera vase (See 2, AC) NOTE. The taney shal eat ro he Comencns sh ttan ‘itemise Png: wd pemanenty sas oor aa ene in the Phlgome econ maybe Soc) A), 1%. Fp czar, was assigned wot she nea fe of A Comin onghongas a supeniter Sha leona wert Hongong tom i {o cay bush gs bak fo Maranon essen. Se aa arte ot Eck con ary Patonee vay, sb cn a sunt cate incom spose? [toes Actua ier Pe Peopnes rg 8 table yar ese ‘Big eo gt i pres pre ee aoe ircome send om fropn suc fom ie cat she sly oopaned fe ‘ios (Rng he 2586 css A, 3) living cite, constant tvs sound the Ws on uct visa. eae not have asa ee psf ened + ‘tous sta nat Fp ic’ are bares Coe Stee ya fete son) at sng wht sa aos ach tis tor ected Caranmgift Vs rug ons wer anaalfsoet Pathae ny pomarer eanes woah eee case nn m an Bea Coleg of tae 2013 CENTRALIZED BAR OPERATIONS ‘ertmaene Sac 726 ol Ne RE (BM Pug Hs 140.65 ated A va Siete ane Art al near thn be Pers ho mayb conser ain? 2 Hear atte enion eh eay nim Propprenae ne Ne nf a ts ancy ae a higpres (8 Gas Rung Wo 5) 26 ane center 12 008 Me X.2 Spanien natonat ws eno (ANS! tr ice eu alee Sec 2 ef Rows Regusions Ny 2-0 poe tamer day ne Fegomes ete romtre ma eee ‘nay ences be sconce, ano ate he aes le tow tsa ne Pipes IR BATAD Ray Non Tae tes ocanter ‘ou contd ie far eee ahr See Deel be WRC Paks No Gs2t0 ss Sper 4 905), “° Scaticeneege ocean meen setts eee, No 240) ae asin Aen {Wing tesnonret sen? spe sats chow ul (ee 4 MP). Anna we ma = TAXATION LAW QOEEME he Beda Re Bach ett ase Pia, tb sora pr Proves dee rt enee 100 aye foreach caer yar (See 2A 0: a nontesin aan say inthe couty for 10 ayn 201 ad for [NS a The agvegi urd 10 ay rod uns See A) te A mas we cane crc rforensenatn ead ae Specal lass onda Empoys Snot miimamangevarar WHE? spovesed ‘erate waif tralye a pa St Wh osiural snc nere beset Se WIR) Hes emf Pome tn an wring a (ne Faroe Repos 102008, nat i mat by satay mimam gs (M07 SNS sta oto ne ate ey he Reger Toate ge and Prin Stor os ornas by he Suess! La ang Eeyore Stats BLES is epee atx and Employ (00E} fee Resor Repos No sozoun, SBEERE Cpcaon or nce ax purpoces, [uSTheomcrponsn inion os Sevag enon cn tea te Svante ace sonra wD pow (S006) rie SuSrncoparton eens winch Poa 2 Farag caper hoy may T"Relnnt oeg prwe oroeeriznt wader tess th Frewpnen be esre oma sorter wih he Pps er Sun Bes Coleg 2013 CENTRALIZED BAR OPERATIONS it a carace GORE v Common | Momma oma pan nc nt et es Prioore Govoraton Conporsum 2011es- aT) ns OO cena mat ot ane an cnsartun? loner pate ie tng Copan I. Ae Te ‘Ean pay tg rt, h cn 9 apa ha Ppt rast rt pera ner 3 Riel uted cal ene mana eet a 4. Cathy Baw i gge cree oan hee on ly dy a by oo ee ‘egetered wih or hcaneed by the SEC ' a lanble parmershp ewer ft cre brane ot chesturon ey tase ny Fe atnampotae oven sons expe my cr Int tet ro ty ad ew Oe ‘NT ourg are crear ewes scr rey sor pint a sofa © rsa © A corp hich owns» ace and in Antone ented ino Joint Yer Zones A) arth eect sa pr ot ‘td 8 Corp sed to develop the sume novell suhon sed {is betwnen tem Oeste JVA eae e by ana tréon kay on (Corp rev opie tual ty? 0? Bt Caen) TAXATION LAW KEE The Badan Ged Book {NS No pet ei wu a8 oat ison & Ca and 8 Co Sata ana Comsat cones” 1: Using te sae facts the st by A Corpo: B Corp of a respecte NOTE. Te wx exemyn of et vane ae ety op he coment the enaacion peje an oes een ote sure alg ae he Sci ering ton wos canoe ra, Roowe 0 Gots Pannren ‘Sig the pas sang Beles ft 1787 New Ct Cade) @: Dace the axa of panei. Aowover A's nna sett reverse the lear ot aang and oe sbeoNed Sere apt of be San geen” Aw ty set wt 00 INE copsatowt Sic spegg a set ad tert tom ‘Suerte Wien Bat hats pater aor Be ees tect ihe ta on “enpommurs, T must ase ayeraaions wich onl teeny Sueerion he iil aetar othe emo nnd me NR ht pen tn pti mah can Nvnraten mary 8! be sardwcs eno” caibeny iho asl (noha ne aypanes of exon capo (evarpemia CH CL naa Pofssonl Papert Aira pvr otaesoat array (SP oe by peso ote 9 pate cae ch ress Ser ah os Bes Coleg a Re 2013 CENTRALIZED BAR OPERATIONS A. wt een ty Te pr ers (Comasnpan Tan th ore 28 NOTE: The fn xa ded eet fe ceca athe erat aching amy etettcldaan ‘Seber aaa! Sayan Teer 9, a P28 1 Insme. onlecied by a quatdan of an ila won 16 18 Oe hel 2° 1 froormore ne har pnd roomy oma dee Exes oko anc pepe oo me us: hapa 2 Notaat wan ra aes ened me ‘coma pp bur ose ‘et eae he er, ci art ewe ‘hung spowtesoumed narration o he pope. Each yr eet mm 5 TAXATION LAW CK Tha Beda ed Bash Incas ror ol ony ws td fo proven [BEB setetee fe ote deny icone tes chiens Estep paw, Mar bm hse sah ee NS: No, Cone wo on mrad popes wen pose rare stl | futoncay be camacee at pars af th wegeired panes rs eno rar tt al else feat ahe aba er ners oot hela ae hatin ate tne tation? Xena rien outer este Sees ertecanreeaan scares Synay nase: ree oA ee Ta ent ton ve we ota ‘gle rcs cece les oncom ere [ee 3 vena pc 2) 2am es Colge et Bae 2013 CENTRALIZED BAR OPERATIONS {otease he nature income NS" ame’ aor eevee trees by ct by he came money om ‘ein ote ces ra es pee ceo ng eng ant Pa cane ‘ihre xme gat Ensen oh Tests income Daeriraton ete cur us * Sepuaton born capi ot someming ef aschongenle ale, tery ‘Steed Thokawcmnom age aaron et peony (Earrtacooer 25008 88, Ties pects aot 9 ua comlte « Rrerange ae an sure ano te ¥ CR, CTA Case No Soe ten fo oe sim one fa Stared gm oe man oa ein « foxrome Brat Ts ie te any secre taal aba angoee ‘ogc a ron ia azo lity b py. aa be eral of Pe iestate serine deren snc cay. Te rt ‘Taba Soest ave be Snead ety ms be deed ne TAXATION LAW KOCRE Fhe Badan Red Deck 2 Ben Colrge tow 2019 CENTRALIZED BAR OFERATIONS wn -rnenabi ee (Cv al ‘az0 Pony 8 207, © ow of Wealth Tent tha of hy sorte pony, ‘et coves en aman Coen. Aan be Ete [YEcnam Ms6t4 Aol 2 189) Wen sncome consort have bon recsvea? ‘SE ncnch ety ly ans ten Row bisa 200) gibstnogeracctron cmap eat! ame. GiGi Me Svan i rece a wh tere th aevee wiht reser by The payor (See 1k Reena Fapuions te 00) Discuss te Dacing of Connuctve Recep oncom. ‘ANS iname neh ood Sen Sa pf aye ano ‘heparan yi aya ie ei Bye tg ‘toutey saris saat or mac asin cate pope {rSnatan pane payee mad So 52 ats Rasa Re Br Wat are snerent mths of ccousting? ences ae oaucted eine yer pcs hohe fon, scenl metas ‘ure saps yoo ts ad 2 etuded nih eos ‘ured erat crooner deseo inate we cae tw ther ess ey 3 nee ety San w nr acornca wih Spb esos aed By evo «Ait 70 Accounting tr Long Term Contact Wet ae longa contrac? Ns i ear taling nooner cetuten cinta cevom 8 pve n (cee tony Se Qieriemoneremioeue conc emma carci spo uch neo vane bane pray eon S.grase meget conn mat ‘i sialy ecpes a exam ha reca santm aosrg (toa coc cats vr carne rena he cod fcr Sessnse crea Bo 2 KSDAS Th "308 rege ton eee se oy aS ser ‘ectinetat ‘ (See 394, MIRC » Gaia ca poston co nse peta eam: Man ‘The mi payment oo e826 of ne a veo 4 ,pesdeuses ocean SStcteeas 20th sing pce fap NOTE “ntl pyrene mash payments need cash papery chr Seti daa psn con nba oe es TAXATION LAW EE Fhe Baan Ra Book natok oo font Poca a Tacos vot? ienan 200 1. Sh seo Jay 20132 Sag a a * bet ne x cnoss meow. ‘Bias gros incone? ‘Sind eon (ARO FF) cre & Buetcs & Breton cotegain pope (ome Eee te ote rt mame of eg oa aah (ee ‘ores ecoy abet it rata ve ay wes Ey ‘bean Goober 200, ‘Sonee fee om, eure Denes SPREE ERig at insane cored rom urate source: [Aus At nse rt bierty arsed Snood tom he Sab af eae ‘tame, epee oe wey 1 mhry sehen te emer Padsngtaraorm ae gees ha oye dco. tbe ean CPA Co 68 gut 1 1588) NOTE The sae af came mayb pl is (Corer, atten ‘Roved. m0) 2: ete acne tae oro rope sao es eam Fan oman su eng US Laos? Sgn Se ECO. 1) mm on eos oteg of Ew 2013 CENTRALIZED BAR OPERATIONS ‘length gers coe Tos ae nce ‘ANS Gs moss tere Dah. el be! neon once fe a fre NMG Taube iane Paws pet toe cl gas ns SSenndn MeN ln acon ar pel we aon ergo ‘5 mot uh yes oan yb ote Selo ee fe lcterciemn gous rene grt uns we et ene Sista stone ence a to source? er nem aome ne eee 5 Seren te rar cg rm ie ies «Soe Sos wane tom eo pn ory, mae TAXATION LAW -@iKk The Bedan Te Book ‘arin opty " “ NOTE. The exeupon it gee Hor fe ale of states of sack 1 Staal ethos nay late ee ot ‘inuie pate lone cadartone etry crac mh he Danese Sele Ed encore to Pipes ach cate ty ‘Suc operac tude uanees nie Pippa) Me) ‘peti Pinsest mean cra stretch Pees (nq cen eon term pn cazroen or an 2 Soe ptr and fame ram he el sya tot he pronbece Sas 6) MA) omabarsccatzereagrsmewes fe #20) Ni) io ibe Pipes? fon Beto Coleg La 2013 CENTRALIZED BAR OTERATIONS Frapanes tetesel a aed tom Svea pty wenn th any ad 2S Thescases name sue la a he og econ fate ran her pes leet Ii theme cre temrtan rece eg el Remunanon tama csnane conomreston nea een ae ‘eon a eos done 0 tty cna ae a yr ye sores ha awn pres od ud who jerome bam, ng 5 he engage eae ‘nag ete eh ese ated oh it cyer ae the owe cael he apy wah aoc oe rn ‘Sime wan be eo scam, Sencar saimnagenet sf oye Roald 785 Rew Pena Ho, 288 ad Wot rete regutos or tatty of campeneston cor? 2 Baymont or aicn gorse as an For tuabtyoemponston cane, se ern gssigare om 7s The Deda Red Deo st Feng ret nears god sre oar nstas o gaie ‘aitand to web Soe 2246) Avene Rago No 330). Sat'Teetatanetra mane tomate * Sonne spar a he cgarston scone of sah englyee seek ‘Steep pie enpayee whl eon a al a ot 0 ry tea loved boon The employer wh 6 required 10 pay (Sac 33, 0: hola rank and te ampioyno? use mark ae eratyen means ll mayest hs ‘bar manager nb sgeiaay goon Soc 2398) Rovere Regan Ne Se gigsinad aman npr tomssapevsny encom fay down sd Src manager plcas aor oP, a. susp, of rca debug, sgn’ dncbie engoyee A sieriy ono haan afi ecoenade sn anager rs to eee Stay retry ray © ene a om eo ‘Sus: Pg rns Pt) ene be al by he oye buts Bones Sponsor tenses snes egos Searing eae mena ver eA) Te ©: What i tw basi at the ngs bona te? Siar nga trets asrepand ne osesup marta vale ge isi timsnee ois or psy be onset re ome veal SYA Sapte ntebar sah lye a av mae poceon ‘Senne coertin ogre o women ert ian 9m sets ePrints (S02 a Revere epuoonsNo 7 tno saul hears eazes ye enplyte whch cen De oun of my nat arty Yan 8 ope nh Pat Bon ‘meas, ps The unter of FT wen anand fom Ba enya by eee regia ea of Um oe. NOTE: tn ibe ana ea oe campus by ave re nortan erg tose 136 om Ben Cote tm 2013 CENTRALIZED BAR OPERATIONS 2 62) orcas, et, an n-ne ln nage Sanat Pigs {354 rae inal argloyed by rayoral ot as ot togana operaing then aun ss oy Pn nas eye oe Se onsoyes (ve 7 4Al Avene eins Na 598), Dustin rege tamte pone ‘ie 20a 8) oy Be oe = ae act Bonet cher han mony and owes arse moyen [foe eal papery ves Gar late ‘Ropropy (See 233 Revue gens No 3:89 SST Ft ety erm pout pay beeper rand ‘oot ets anys Tha taessadtora coo a ger en the rigs Ee nena pre ban ert a aon cna var orem Case Setsod Yo? 214d, p 7) Tex Fige Beets SNS! Page rts se FT ee elon HEWAMMHEEL te § Hos snl ha rt cera orbs | oat areca atone snste eran gets or ruc vs me at eas (Se 9 AC) int are a intnces wha nuslog pgs ubetto FT? 1 Enpayer ees wacnn ape fue lense; a TAXATION LAW (GRC he Bean ed Book > Epyerae8 eetl poner is asso he ae re by he ‘rooye npr nathases a mrt osety on rn ks and lows Ssebyemndone: «Ende feats «recor pocety and vans come oe ergo a Engoyer pode 2 monty on for? 38 Rovers ep 0: Ae athousng petvtagee secs FBT? Rae Rerg were meres vocano te mapfne my, Prop nyt Prone ae Pero {easy te oneal et be emgence ler aly mee fey nh en an ae Sa ve «Temgonry eu an enone wn eaye na oun oer roe (lmoarsories te Expense Account Sion oonomecurd by bearers abe OFT ‘nanos neues by be erpoye Be set» FST Have, by ae ot Sigel FBT were rsorasy eee: ote nace ervayn ne ‘iramane ti aus, ajo ionageonsbore oauy and nacestan tena crea tomers basnars and Za 0 uta or ebony oe aco sort Foren Repos Ra 3) SO GENEL tiara natanne wen motor vices rigs is ube FBT? ‘i a any ' Enpioyer proves ercoye cat fr von purchase oye own mali ooo rior wis ae ee ‘Su eroopes {Eger nes a init of mot aces ue a he Sabon sndamcayes ‘Sry s So vt ners aw nt rl el FBT Soe 290), Ferrin pune.) sen Ba Coleg of Law 2013 CENTRALIZED BAR OPERATIONS th uso yah etjctt FET? sso eme {goer be tsi sane we tee sp Len stennenton reson uae ‘eronuton dues, gatooge eums. sic} seat be atin as thage bene SP Maltese rest ono ats thn mart te ens tet poe ont i Yrs omnes ory rene fo fd esses byes ew ea nan ie oy ste xpenes fr Fanon Tost Shs bate utncte ac roy face nt oe Ded aie Stet NOTE, ne steer of cuca ecto sou Mle emote’ a te oan ener shal betes tate ge NOTE The ut onset! he waving eens of yay members ome ‘apayee sen attra om ore sae ie feet oma ee mpi ers omens 1 tatty oe toes ory crm wh amare employe fr 2 cao of me mt « iia pect ose tn ah ont 39 TAXATION LAW CHE he Beda Red Bask cnc ens io by ay we FET Non rare Fringe Bentts ia rine ig Dees pitts rasanarece erin | IIRC (eg, 13" month pa 408 oer Denelta wah he cee ot BSDK) or :Smofts gan to rank and Se employes, wna gamed under 2 Gauucvebopanngayeanemt stra Sus role Bote fel Berea Yo avpojerersoyes ‘eanerap been ees nan, area ay Too 8) Wea cco amar onan ashe he Pearse Regan: N09 Seley Sig eae wpe nore neue cto pon anguish profssiont income om compensation incon ing; a eres a ompoyararoes asec ase 2 ace for Ns pens ard satan cxenpbon) wransr oes® Sranare may 99 'mae for gules ane antes onc oh Toran 2086 29). {ANS: Professor near tote subd oesibe witnakng ix onthe es 140 fun Hes Coleg a Law 2013 CENTRALIZED BAR OPERATIONS What ete tx ene of reo buses name? St Sen ce hy og ts (62) Ince fom Dating in Property ran seve. Copia Aest ina amt pest props? SNS" Peprins maybe caesar asec capt asses Si ewe ae rary ase. (SOUR) “ta navn nan Sep Semaned te ariny wer fog. seinen o. Bp welt te pee san ore acer ns iy oe tn og hon 5 ma Se Recera ety setae basa epeoten (09 Sony wk cr toe ert) «fs poe) imeem tee bomes (eg, masa, aby. oe ot tne Sa) A “Po tare oh don on esky He ey Sia aati 290) at poets vente bees by ego cancers ns Reha poets uted 9 tae or test bythe tere te ‘rede toil esteOca tmi maa oo ae ears (Sher Ses aa ina wn hee wnch nay be ns comcon ane ma TAXATION LAW MCE Tre Duan ed Baa on Bi Colige ot Be 2013 CENTRALIZED BAR OPERATIONS NOTE Excess zones wih trade ot bones a 8 aye aya ae gay eae onary sae mes no & BENE Eee, et as vn gh Sng ne Sace-o ReengeRegltons Ne 72009 onset poses {isso a ror ents boy Ua uses yay engapes ‘tees ator sun oat ouorae ate) ard Sgt Shed ey 20 ” ees ‘monjer ant oneges eal ene be SERS chieceemom Acta Gainvs. Prasad Gain 4 Distngish acl gi om presumes a 8 eases se ayer se ‘has of sss fated = capt tte ahve ave ered Goh ‘mop ation te srt ale. whlepeeoncs Qo Se tt ma Lang Tem Capt Gav. Shot Tam Cpt Goin ces gin ca ga taser nmap gn, Sear tc iso ue ten Sat Oy fee at te Ba 2 mets org eo Sea ‘a Purchase = the basis the cost ofthe property < Elo tite ict na a aes ied amar aston mae Onihat tbe grr eno qage rope? tye, sha esac (See I! MR) ‘eos See 8 NRC) ofo'pan or ss regan pemuance of 3 Ban of meer of ‘Sen wis Pe arta syd (I 13 TAXATION LAW WOKE The Beda Bad Boa © Ginrcagane tule et ecogranc ner argent iy ‘Bing Sec so} MAC) eta Syn ing Ts re Echna) INST card pape waranty omar et Sica (2 What are te instances whe he gino bss. on he Sle recharge of IER ga tn oa be gen € ofa ot [property for tet or o Kare ext sean norton ch pay tener Rictney euro rerio onary fhe maser cease ‘hae ne esas son carn, roy ram sees IY Nie Scanlon reason ard Soest ee are a gop etre a mony 9 ana ete vs {Set none th sar ey te or {greg an m wu i poney (ste wig Fe ‘Rus! nar trCoasaston le usec oan ne OPE Sten guar cnc 1 soquston yore common afte sastetahy a he poses a ‘tt epee ss win a ae irtacone na be ead a eset roasts crveraion, entra ino # rarer wih way Sadan @ Coy ana Corp, A Cop ete sng ‘Shoe Steck a conan of te sats an an nicer ree en Ben Coleg ota 2013 CENTRALIZED BAR OPERATIONS SOBER ssGete nant hese erat arm ‘ores he pot soar cen ve angles Sein (atm were ese mn obs ees ‘bar (Gh Bag Ao te Paes Nome 25, furpares at POM wc hey helm G-oearei in #98 tay wanted Eetpopet oa ny amd portant ey wc ne ‘ed pranarytemd i y or t ihe anescion ‘sitet. ay erie teense es (ober bar Be Se of ate of im others of ie hams oe ihr bre 1987 wll be Se Rina the Sosa fees ene ns es 1 Tecmcaly thr earn enn fe carga he, rene ob i cage eee ti Se ‘ecm Danna, Tarn si) nc tant of apa Lse ‘SShongen Besa WR = ead ne lane ofa heres. attri pa of hase ‘Shor ens of ones sue yay comer eat ne eo {smtp stan thr eo mans si ftp such os Cart ne exe ee are hy chalet he acon ain yeas FO mas TAXATION LAW KE The Deda Bel Book son eos Cateye of Ew 2013 CENTRALIZED BAR OPERATIONS (rast a See SHE mR) oaings nea Prager Sistine Pe GO ent of gone ces Imstioe roery . 1 Coach de oe, ital oe ‘Sepang, cer copnton a a opty uate Bw Php Te Sing onset cates os et a, | Gina at anal a tare one Carman fr deslngs inva property Ss Mince ence, "2SlnSedunl oreo fac Ravens Repsatra ne 1 200) NOTE: po cai cect a arr n f SuS"The sides coun ie its cc pesunes we ern ‘Samp Chor lang area fcr on ee 1 yates ent a, eet Pal id cui on cnneg roe ns « i Ea ars yon ne ew eston fmienoactay ens en (vers Snowe cotionnton pce eens " (Fea sia’ nur ab tat 6 ton NOTE: Toma rt tute oon Baitgete Spe cata be FOD Sabu vo Dib rience Pg renon eee ote moe eat ae IE) ran pn asin in Person! Paper Sustesin the Pieces 5 Baan on ssl pron of goes ale mayo he ston 6 5, fovea Raptors to a0) Cersaeted as ore an tuto pace aes (2) ena a curs ne any feng in sae onl sck Kate a tae 1 Granyamoun ewe... z TAXATION LAW KK The Badan Red Teoh ‘sche blondie mat an stung stgnis ‘epesen weed ; Frosh eon mmr shale cores ag acct ‘rao re PR Rone eraser ‘Stes eine ara booed to seh echrge Gee 2) MC own Pe ase ewe forage scl ea Met egies sey ow fee 101A NR) Using Hw same fen X rc Sls he Sars tos bet end 8 US ie aig Ma hn 20408 hee Pape 1 Siow gt somes by Sabet 1 fr (op, ot Goats soso can 188 one Catege a Law 2013 CENTRALIZED BAR OPERATIONS ele met come, OTE gs cary i aa toi Pos ite thy be et wha aoe " Fron Geter 38 HAC) en ‘sans bara of sie cn scour may be the Se 1 ggeieg Bde — oe rnstng ton te dbon by 2 ceerton 0: ine ete nome ste? + Bt as lets wt aun g TAXATION LAW EEK The Bada Red Boat 1 vnt are caused vidands in income tation? Give an exami, 184 Bar austin) ING" Bupuied msec oto ncn payers moony 2 dome Spay ne ante i we oh as re ‘Sine Scr sab aes crear co 99508 Sr Sponge Vs. ho amps» Raya oes cae © ‘Ste a at whe toe fouves by some rece Seg" borat tlt be tbe opel oe (cree Sod) ‘econed arene fig creat sa beset a ie (Seotanresaronat fic aprey sah foray income [ENS! Royalty come coves Wat ht sale royal 9 eguar bass for 3 real eam tora ae ‘Stet propa, sam pane rac lb uma eta supa o fanart Remeron Tan 2050 28 8) iS crerotand ges stoad mvarpssm amtsmngta cad son 9 Povainsedtne roe we the pope NOTE Resta mame ele a ave or opr tc a ase cota att end basa os SESS SS SEES aan aspect 7 750 ‘on Bes Cateye ota 2013 CENTRALIZED BAR OPERATIONS Stethalooa St ane hc maps {ng he ase et ved eper shal be consoae 0 onic Ya ec ttatnoaeg ux Sap hw ce yc me rb eon san (Se #8 Rovere gusto No 240) TE feast ete mene ren keer ect omer me by ete. ee my ‘Sie oman opponents bing some Salona uae Tram bs a Pe Guat ne acter ercesena ad by Pee NOTE santy pote om enact carta scety Soe wh Sat any? ‘ts wnt sone cocaine pat bed 751 TAXATION LAW @KE he Dada ed Baa ‘bon Bes Clee Bae 2013 CENTRALIZED BAR OPERATIONS ‘aun ofremuns tom anautyeoneacs ‘Ben ue Przce ard snares ee govely abi eveopt I spe NOTE Ps an wns (erept PCSO atm neg femora S'vmatipenoen giant {ine Perncrs seat bran goss nr ele ef Scrucine eaten 4R pes peta sane 8 Forgets of insects 182 ANS: Ye carctaon vee of tetas may oun payne te ph er of P00 00a ow sate cet Unda enara tc, spna 2 id PY fr evn ‘Sixone sonics incons sie tote? Suse na pay A HONGO for oar cnet Payment csr (Set 80 Baran Aegsstans ie Pa ‘rns ett ee Rov Roto No ‘vena apse 599, 929 Acer tac are shaped of te sie amount owed by ‘TAXATION LAW SOK he Tea Red Boot Recap of ax Rta of Crete ‘bcos ox Senet Sle mrton oes ote ends of eat Se eStores terrae saree tn rine rarity pd cee ate ners Slaw vocn oncom, Testor ta eb 385) i hy an mae. poe pts le waren pends hoy suit to acer of ort tse tae Ganges Po sitet sa tc a ‘at inser he cortion ta bay, NRG cutee pel Sone ae oon se ayn nt Mh Tet, eas asd fuse rem aoe tots empe 3 lm conan users eget recone ere ye pve 2 whch. do ‘olfam patos om Cacia oe Sone ape 8 tenga 20a Bes Catege 1 2013 CENTRALIZED BAR OPERATIONS [Rt Enon on mr ene on ot oye one ‘atrn pote be pose ean Tae Gea an avant epost Seely pw aye Hope enya a 2 fe ne ed by he ovenat6 Wfle wnns Ita rr ey trl one bn eat Ce sowmet dlnauy sun heat oo goers tartan (Goce) eceded tom gone income? ‘Sion inks cures trrpee Grama, Tor Paroles and Rerece, ‘bined ps5 ele crhencmseicce nee MONI net sa Sn ocan 1 Mrmr 2 ie Proceeds of ie naranee Pll SNS" ts vara an hanan et nse agperanng he or comet froth ne ean Case fe Pies) © whch ma singe sumer obese (Se 28012 WRC). i=) TAXATION LAW KKK The Bedan Bal Boob ‘ste Pajets besos abe an coh a se! an Be no ‘Sar de wea pasar nt a9) Bey ‘Soper Le seuss gcse teva eso pape ae woman ‘nie traci moce pets ae hay De et ‘Fees nsne (60: 3809) NEO, What se stone fr th nlson of net gaynant em gross {Banonan Testo ax 0 0d 55 cabity steocabat of deagnobon oe taney ales! ey ring nto sate the procaon of Xe nurans poly.Are ve pocenc of tenance ject te Incove a on te pc of and Zor har rape share? lo (203 8" Quen) [is a Seaton SHBh} oho NRC pots Por ponds o a sunce fen tbat barn ori da nd es ‘ecw tsp, when beyond sos aren (9: What are te instances wha le inaurance procter lexi fom gos income of recipe? 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Mowever. dd 98 pa of oe are na suetiot Se 32043) MRC) Bust Bemacts 2 of ssa peoeny and drone {inver esto tse bess ave) ve ase may bare Pre ‘Riv Gomonaon ator Yo 20h. 6 700) Buehner sence es bn oma lo enohar ait eco aay ‘canine cibon tee Kir res gan nce fm gs etre, Frere a. mguy sergnansa cn fo sha etons (ret fe pct ove es, ot ens Comparaison or nue rschness Sins person reso toss a ee rom Rovira camapen ens wae so ower or aco ot Sonthon achl [Sne TOE MR what ismeant by sesonl iis? SNS ino ee eu on i se! 158 on Bea Cetege ote 2013 CENTRALIZED BAR OPERATIONS 4 Frat von lnm phyla, Th pean ea SSS) oe MR wan “Ao cFa rc 4 mh Bron aan a hap Thoyon mow compere nes than re na (Ea Mimdn 8878 108182 What in of damages arising frm persona iis and snes ate NOTE Puno exer comaes a le tn ete cnet ot (gessncne Ganshon Ga Commasare ISU @73 70S Te pone fe donate cova air bante este pevonl muy BSH Fo al han re omdaion bere oe rere Poy whats aoe ‘sacar rears wisn caus hase suaeg oe fees (Baron etnienva 20002" p22 ‘ten (Oomono, Tc vo So 2 Qiuraiercoiy a itonevece nS ste eect scars by soma mins och sed oars ‘eehue tty sn en Senna poner srsinon an ese seve, 159 TAXATION LAW CEC The Dean Sed Baa own cl xed upon ate eal ova mans a8 we a Een Bar Save tn oer orden, Tson Yr 120960 D3) aviator tomer ene, persons, gates, that a8 ramen bots undar RA. No. 4917 (het Proving tat Rettoment Btncter at Employers of Prete Pins Sha No be Sec te tare el {Raine tect teva ret en 1ye0 ete vt of ar rt oe (Sec SIE, HAG ‘ pronad pte arts ven gon 8 ‘acornar tore osmert echsrasd be ee tra fu te eeuded at paar poy jena ba con of He emo: {Damen Teaton Vi 08 ad, 638) (wnt razon privat belt pan? SuSitneane semen gay nck eo te-aneng plan maa tvenpoyer lhe bet of some cal bs soa or Shpojees wth Seite romon ya egos ohne a Srhdone beretl otionsanempsyens See 28a! MRO) Sitkeqwonty employed by anater employe, ater rede 1 yes ‘eed rm ba secna enoyr and otied E0001 Payoent wee mae ‘Ras alt oped ema neu P00 ti Gute sczas ony nage wml yuraneeri te an? Sek 2s (SIS het 99 160 Ben Coleg of Lae 2013 CENTRALIZED BAR OPERATIONS. SOE in tb naa ny aes oy 0 era loyrar ne arte asian ore 8A ho aay ener fetta adr RAN. At ening rice 0 Ur proving for Reremer yt Gosia Prats Sacto Elen ms ‘hace ay Armen Porno ae "hte avemant par i svutned te cocne bogaeg ‘aera (CBA) or coe sop caae enpoyrert coat hy eyes Pinte tari on tt hes an anbng Cak pov fe ata ‘eats of wrlyen a nde tn ee sonata (Sherapcaseenglomer solace mathe Cake ser apse Sart sen one ne feween ees, meee Steel age ot rvemart at ecaee te he soir Scarmtng ‘he son areca berce vad Tre Snoajct om ramen op ap aed inthe 684 ooh che enloprat cies Nove ima C9A roe eae lyon cad Scr tt paves oa ween ee ene ‘Screen 50 yas nde rer Caton S068 ct ne Falteny ett aay tna von geri Ween (I FS fr Soh a0 Soom 22 ‘betisol enpyees nie obatiret = Any eloyee ay om ee "rc Cao pane Teele i Tb 8 hae nas amin eave onaet TAXATION LAW EK The Beda ed Bosh ‘ured vacation leave (Vu) and ock lave (SL) red by 8 rg. ened oF ‘Sparindemoovee (Sanden Fran Low Bore 30080008038), INS spo canes 13 Gfoow event SL aa, Vp o 10. weet nen seewaton tare conn in oth seperation py yb ne tom 1 amu caed yon es engl by ha, he's ceegen of epaston of sch i * Foy care boyond te carl such cl of ample (Sec “aeiel nea) Wate mat by hy ay ce yond ico! tu of ‘re seprson foram see Oe woes MST NOT BE ASKED STNSTATED BY ON (See Reve guna 2) fe neem eres eae (S622, Revere & X acted Ns pein as Preset of. 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Specs Arsoiton? ‘huS"Towe sso storms uy noses Wy he ene Oynpe atte [See 20) Ra No TS kn A Emr A Poe a Rls avo to Costa mare pas Touro and Compton ho they none Tord One Pome! nes Fr Ger uses). cn a inn prea ava a ert comptions [RNS he town eh singer: i powell 7 ore ve 1 aH) a amatuer, won in a besng compton sponte by he Gold ‘nated oy ayaa Ln “he Bi tact act nse tt Tesi aoe ae ry ce br ison, thon eaegomcly 2 tere rae of tid pss ond Sas al {Enumerate spi avs grating a xen. SN! The lloanpate ee pol we oeng e veers ac Ne F018 apie oot Bane Aubery Lin) PEZAcegle ‘epine aw pat nave la oun Eo Just ea ‘Scores coeion a ete eri ot Saree papery sored inde ew a Be aarp Ho Ra’. 863 Now Cen! Ba Ae) — me BSP i ema fom at tena pon, mana ancy es ers ta Tes han Sp rg A — he A 8 Sicha rec daly oer oR Ne 2a ae ty Delopmant Ato 1988) 203 CENTRALIZED DAR OPERATIONS ‘pe Gamay easta Su comers al Se wenghinetncons ae fee toa i go oa tae wees fd ict Air, ne at ean = erry 2 Soo wh Rieithara ech agin wne nan hone get ‘itnnews faa amy aro hweg agree ot ‘Sai te ne person oh aay Gorin ten, ‘ad: ems poles tng Cree Dena) = fst arb rare ha a oe) ‘Rese tre vot yur (OH she Guten! Copsey 6 te snes ancusor re: pura Sins Onsion OSD) eh Bie Sto Satasre nt ne ay 165 TAXATION LAW KK Fhe Bada od Boat ‘ies ren nas Sn pod ote BIR (Se nye pare he came ard pay te came te heen 2 arg ape! py he ar rena ve rene eset Sealiciomnad ets Cane ae! «Tre reepenipaes fans ear uname oe de te rec ‘Shriricrta on 3 £695 Re tas Ne ‘hw inoue sengtSditin mt pon sm spe po lowed (is Contig try owt Cap Comma, 8 ‘¢ Any anu pad cr payable which chervie deduce tom, oF taen ‘angadtatne Soe 24 NRE) 4 hw dure mul ot a oon weve (S42 76 Revenue Regus Bylaw. Re a cos ay siete aronta Gen ene ata ck vn i te nai dodctions? Frazan Pair 12,2007, acne te cones a retr f copal in reaono deductions. Svein cea oy tee ste gs mane {Ser '85 own Rapuara no 240; os 166 ones catego iw 2013 CENTRALIZED BAR OPERATIONS 1 Ins of vay of gate by monster ard dar ot po — | ‘oat ona eto cal ais oot ee an capa od gant ton ae 3 aos pope he prot ae eat ‘ogni om nt 9 np rm can cnt yess mcane aaj grado tis (832%) % eats ond Nomad o ‘neuet tr ma yaes ei ar denn nets — ey ae qi ona roe Pear epee su ta hell dee ole el fay ar urs tos eat er ecard The rest gar os suet oie as (2) or naw 2 Seal iie ee ege ‘ait ron bre Pa aa ras ct ‘tele anata even Tea, S08 Be 1019) cotrounans prin ae ons 94 NAC) * Grtummems nt Puigone ait ones be ane dnd ese treyree ine en har 'yoss nome Sonad ho sacs uci Deven ee run ayo eet in gear? 2h be usm th ste re Soseatton RS), {sine Bhat be omrsre berg carol andes ory and csr estan eS} he neyo caren on 0 aes Soman, Tea 006 256) TAXATION LAW KK The Bean Red Baal * comet menage perro oar ose ees presson at ean ee A iy MRO NOTE, Te i angry ste, i an der any ‘ero of toe (3) yars trom dle of lst ony (Banfon Estas rmesonr GH her Spams 10) (what te conan Principe? Iie ire pn ihe tour mt xen enone ‘Samra eacorm Net dye he Sy mae an execs Sy eds cron gus Sa ott Gerenssuner 39F 30 fa C5) me sees Eom yet cds ny nS a de 1 ut Ome tah erg or een te BADE Sy SRE om = a ater re mayen (los Ta ce tey 18 te ‘ hats ansaesry siia? Spare ed sr ae NOTE: me emincesnw estas te eins ale cpt iret 089061) ° (iL pet 6 Wenotng ans, Pe lst ove Been propey med a 768 2013 CENTRALIZED BAR OPERATIONS the eneapt of “rcore fon whslever source). expenses which conse ibe, ‘Swe ardor ar ayant borg aga ard uae ey a a eduibem eae nee one ee He) NOTE eng tough aye pl bes beta 9 rn Seauatio pein capes staee mst Hegel sy ae Geely aut poy a ean acess ares (CRY Sub a a. ato ees fendered inches? owe en on ae 4: Greenup monetary vou (OMY) lrg eel pve, a 1; What ae We regues for Sauce of con fins ay der ger? vines compensation gayent caer ats? ‘eeveumances Sse 0, Rerun Aguas 20) { Cangunaton pot teaver = Genwaesen oor a ig 1959, nt are the requis et det of bone Thetis ss nett ace and # thease gaya ona 6 The aces he tar oreee } The onpbyes anton rd oaktwire te 69 TAKATION LAW KEKE The dan ed Desh "Gena eco cans (ra & Sl ev Colac, 16 Pn! 358 CW hocene acorns CHE zest Te 88 Tavaingsrasporaton spe {iat ae Oe requites fo Seductty of tvlng or anepeatn| eroojes cima sen ot etre cepa of whe “ay {adgng (Ses 9 an 68 Reverso Repiobonso 24) Thos » Tagine fom fice um fom fone © oe aft sr gent ud ran cpt ie twat Ghat a he raat or decay ote xpemsee? Hest erarie reprangetersrareta ae ‘ecto evan egusens No 209 mms nt te composition at renal expense? Toner and ter sgt thee pnb he ese, ‘mevrorens chacpreais arar nnn On Ee NOTE eat yt a ocr tar: frag macnn ‘cease ab a buses pera [Se 74 Raven Raguanens No 2) 770 Sun ee Calico Bae 2013 CENTRALIZED BAR OPERATIONS NOTE, art te nse of acer. ho ene tat ey aet Sorter at agra barge ts oe pepe sted te eyes Spout bo anpeanenvscres 7 suc act's mec eee Fenians no 40, Eyes nr Lane Ageet [RUSS art 2 aroma batan a ae ad a etn gg se he popu lhe esos yaaa ed pry sig em ha [Beeb ven Repoaton he 15) ‘ANS: Seco Bo ens of consed aa rata 9 Se sor, such essa ey ‘orn sem ope tus. See 267, Ravan Reputons No TS Sse lta ny dea! he aah tert ped aconed eligi SFG sa she ea prea aan ae {Esc cpr pro 4 Th ot pa bof ro es coisa eer ‘oun terse Gr ben tana ond rele! ones sd Squpren os prrarat src mot lore me eer To Fave Repaaons No 20) m TAXATION LAW OK The Bean Red ash {Ghat mat by Erasmo Amusement and Recreation (EAR) ‘ag estar acne Soe Rts gre 0 at) feoey anon tceed et eet cat cue Ameena ‘thon wages pasar eran er ee ae cients o erpoyecs oes onsen fates nce, echoes, ne sy e Wat ar th eas for deduct of EAR expenses? su yt on tis ras lwo nue ay aso sg Slats ans Une int EES nemsangte nae Tenover Tmsan ie rem ee ee SPE Sit end ge tl \t emt ate sat ee te = to Soe ae ence ae oe SER oma pe ane ee m ‘Sou Bas cotige Law 2013 CENTRALIZED BAR OPERATIONS. 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