November 16‚ 2012 TAX FILE MEMORANDUM FROM SUBJECT Peaceful Pastures Funeral Home‚ INC. taxpayer engagement. FACT Peaceful Pastures Funeral Home‚ INC (“Peaceful”) has designed an approach that allows customers to prepay for their funeral goods and services. Under this program‚ the customer pays in advance for the goods and services that will be provided at the time of their death‚ often at a significant discount. Under the terms of the contract‚ the payments are refundable at the contract purchaser’s
Premium Tax refund Tax Money
Memorandum-to-the-File Re: Contingent Liabilities in a Section 351 Transfer Case Facts: An accrual basis taxpayer Charles Cho engages in a Section 351 transaction with the newly-formed Patten Corporation. In the transaction‚ Cho transferred his gas station to Patten‚ in exchange for the stock of Patten and assumption of the contingent environmental liabilities. The land underneath the gas station has potential environmental problems but Cho did not take any remediation to fix environmental problems
Premium Tax Taxation in the United States Internal Revenue Service
1. The purpose of this memorandum is to discuss and reflect upon my experiences as a leader with leadership to date. 2. Firstly‚ the characteristics that encompass who I am as a leader today are as follows: conviction‚ integrity‚ consistency‚ direction‚ and empathy. The traits represent facets of leadership by which I extend my command climate and philosophy of credibility and trust. Altogether‚ my philosophy and characteristics encapsulate and reinforce who I am as a leader today. 3. Moreover
Premium Leadership Critical thinking Non-commissioned officer
Crank by Ellen Hopkins Crank by Ellen Hopkins is based on a sixteen year old girl named Kristina‚ who ends up going down the wrong path during a vacation to visit her father. In this writing the theme is loud and clear for the reader; the horror and risks of illegal drugs‚ what the “monster” can do to ones life‚ and how the drugs can set you for downward spiral. Kristina a 16 year old leaves home in Nevada to visit her absent father in Albuquerque for three weeks. Kristina soon meets a boy
Premium Drug addiction Adolescence Drug
Cohort: Baltic Ocean Team: Baltic Petrels (B2) Team Members: Anesha Agarwal‚ Ana Avelar‚ Nicholas Baladis‚ Clifford Chow‚ Joseph McGovern‚ Rachit Parekh Memorandum – CML19 AOG To: VP of Operations As of January 13‚ 19:30h aircraft CML19 (Boeing 767) has been designated AOG due to a failure in the support assembly (part of the thrust reverser). As a result‚ flight SCL-MIA 067 scheduled for 21:55h will have to be canceled. We have conducted a thorough analysis of all viable strategies‚ and have concluded
Premium Decision theory The Delivery Delay
Memorandum To: Senior Management‚ JMZ Adventure Ecotours From: IT Department‚ JMZ Adventure Ecotours Date: 4/20/2013 Re: Information Security Risk Assessment Findings The IT department was recently given the task of performing an information security risk assessment in order to help guide management in prioritizing their approach to mitigating security risks for JMZ Adventure Ecotours. This memo will show the results of that analysis; identifying the greatest IT vulnerabilities and risks within
Premium Security Information security Risk
Memorandum Date: October 18‚ 2016 To: Candie Cardigan‚ CARDWARE Inc. From: Robyn Broadwater Re: NEGLIGENCE _____________________________________________________________________________ With this memorandum we would like to convey about the new sweater line of cardwares‚ Meaning of the terms utilized by the Restatement is critical. The word "purpose" is used all through the Restatement to imply that the performer covers the results of his or her demonstration or trusts those outcomes are significantly
Premium Law Performing arts Statute
MEMORANDUM To: S. Partner‚ C.P.A. From: Nicole J. Badalamenti‚ J. Accountant Date: August 27‚ 2012 Subject: Mr. B. Potato I FACTS Mr. B. Potato‚ a wealthy real estate investor‚ recently purchased a house on a parcel of land for $400‚000. The house was appraised at a value of $300‚000 and the land had an appraised value of $100‚000. Mr. Potato plans to tear down the house and replace it with a new house worth $1‚500‚000 with the intentions of living in
Premium Property Tax Taxation in the United States
-versus - PETER PASCUAL Defendant-Appellant‚ x-----------------------------------x MEMORANDUM Defendant-appellant‚ Peter Pascual‚ through counsel‚ in compliance with the Honorable Court’s order‚respectfully submits this Memorandum Prefatory Statement Plaintiff-appellee RAUL GERONIMO and ANNA GERONIMO in the instant case claims‚ with the lower Court’s sanction‚ that there should be an annulment of
Premium Contract 2009
MEMORANDUM To: Scott Haddock‚ Supervising Attorney From: Bob Barker‚ Super Senior Paralegal Re: Paige Turner Our file No.: 12095 Public school searches Date: June 6‚ 2013 I. Issues 1. The issue is whether public school officials have the authority to perform strip searches of students in suspicion of hiding illegal drugs. 2. The issue is whether public school districts can perform random drug screening of students who participate in school athletic programs
Premium Supreme Court of the United States Fourth Amendment to the United States Constitution United States Constitution