The 2023 Florida Statutes (including Special Session C)
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. . . Manslaughter 782.07 7.7 *Neglect by Culpable 825.102(3)(b) 29.22 Negligence of a[n] or or [Elderly Person . . . Great Bodily Harm, Permanent Disability, or Permanent Disfigurement *Neglect by Culpable 825.102(3)(c) 29.22 . . .
. . . Person] [A Disabled Adult]); 29.21 (Aggravated Abuse of [An Elderly Person] [A Disabled Adult]);. and 29.22 . . . considered the Committee’s report, we amend standard jury instructions 8.3, 21.16, 29.20, 29.21, and 29.22 . . . Included Offenses Comment This instruction was adopted in 2013 [131 So.3d 692] and amended in 2016. 29.22 . . .
. . . an Elderly Person/a Disabled Adult); 29.21 (Aggravated Abuse of an Elderly Person/a Disabled Adult); 29.22 . . . New jury instructions 29.20 (Abuse of an Elderly Person/a Disabled Adult); 29.22 (Neglect of an Elderly . . . 825.102(2)(a) is 784.03 8.3 charged Attempt 777.04(1) 51 Comment This instruction was adopted in 2013. 29.22 . . .
. . . Ill, § 29.22(a)-8 (1943) (bonus stock); id. at § 29.22(a)-ll (sale of real property in lots); Treas. . . . The opinion, indeed, quoted, at length, from Reg. 111, § 29.22(a)-8, dealing with bonus stock, and Reg . . . . 111 § 29.22(a)-l 1, dealing with the sale of real property in lots. . . . .
. . . based upon two different control packages, approximately between twenty-nine and forty-one percent (29.22% . . . Ford’s conclusion, however, shows that at least 29.22% of respondents were confused as to the origin . . .
. . . Such an allowance, however, is recognized by the Commissioner of Internal Revenue in Regulation 29.22 . . .
. . . See Regs. 62, art. 1581; Sec. 29.22(c)-1, Regs. Ill (1944); see also Burroughs Adding Mach. Co. v. . . . Ill, sec. 29.22(c)-l). See, e.g., Department of Revenue v. . . .
. . . Following the enactment of sec. 22(n), I.R.C. 1939, the Commissioner amended Regulations 111 by adding sec. 29.22 . . .
. . . 19.22(d)-l and -2 of Regulations 103 were repromulgated with changes not pertinent here as sections 29.22 . . . (We shall refer to the amendment in 1944 to section 29.22(d)-l of Regulations 111 as the 1944 amendment . . . to section 29.22(d)-l of Regulations 111.) . . . Sections 29.22(d)-l and -2 of Regulations 111, including the 1944 amendment to section 29.22(d)-l of . . . Section 1.472-l(c), Income Tax Regs., which is virtually identical to the 1944 amendment to section 29.22 . . .
. . . . § 29.22(a)-5 (1943). . . .
. . . . § 29.22(a)-5 (1943). . . .
. . . See Bailey & Hagerdorn, Brady on Bank Checks, ¶ 29.22, pp. 29-50-29-51 (7th ed. 1992). . . .
. . . Its production costs during April totalled $38.63 per ton from which it realized $29.22 per ton. . . .
. . . Ill § 29.22(a)-20. . . .
. . . Davis, Administrative Law Treatise § 29.22, at 437-38 (2d ed. 1984) (quoting Jaffe, Administrative Procedure . . .
. . . Stine 1986 - 0.2 hours @ $28.36/hr. 1987 - 44.4 hours @ $29.22/hr. . . .
. . . 30.06 20.38 7.37 26.03 21.01 28.9 19.48 27.64 11.67 21.31 19.88 25.91 22.07 30.88 15.44 5.76 32.69 7.56 29.22 . . .
. . . . § 29.22. . . .
. . . See sec. 29.22(a)-21(e), Regs. 111; sec. 39.22(a)-21(e), Regs. 118. See H. . . . Section 29.22(a)-21(e) (Regs. . . . The legislative history of section 675 states that "This section corresponds to section 29.22(a)-21(e . . . Sec. 29.22(a)-21(e)(2), Regs. . . .
. . . Ill § 29.22(a)-3 (1939 Code). . . .
. . . Larson, Workmen’s Compensation Law, volume 1A, section 29.22 at 5-376-77. . . .
. . . See sec. 29.22(d)-2(5) and (7)(b), Regs. 111; sec. 39.22(d)-2(e) and (gX2), Regs. 118; sec. 1.472-2(e . . .
. . . Sec. 29.22(a)-15, Regs. 111. See also Commissioner v. S. A. Woods Mach. . . .
. . . Sec. 19.22(b)(2)-1, Regs. 103; sec. 29.22(b)(2)-1, Regs. 111. . . .
. . . Larson, The Law of Workmen’s Compensation, Sec. 29.22, p. 5-307. . . .
. . . Regs. 111, § 29.22 (a)-3 (1943); Treas. . . .
. . . Ill, § 29.22(a)-17(3) (1943). . . .
. . . Reg. 111, § 29.22(a)-17(3) (1943). . . .
. . . . § 39.22(a) — 17 (1953 rev.), replacing § 29.22(a) — 17 of Regulations 111, 26 C.F.R. § 29.22(a)-17 . . .
. . . Regulations 86, 94, and 101, promulgated respectively, under the Revenue Acts of 1934, 1936, and 1938; and §29.22 . . .
. . . The relevant portion of that ruling provides : Section 29.22(a)-7 of Regulations 111, relating to the . . .
. . . Because this suit involves the New Company’s 1950 income tax return, § 29.22(a)-17(c) (1) of the income . . .
. . . Treas.Reg. 111, § 29.22(a)-(10); 3B Mertens, Law of Federal Income Taxation, 1966 Revision, Ch. 22, § . . .
. . . Supp. 578; Regulations 111, sec. 29.22(c)-5. . . .
. . . Commissioner of Internal Revenue, 3d Cir. 1954, 215 F.2d 768; Treas.Reg. 111, § 29.22(a)-3. . . .
. . . The regulation governing election of inventory method (Treas.Reg. 111, § 29.22 (d)-1, T.D. 5407, 1944 . . .
. . . Ill, § 29.22 (d')-l, T.D. 5407, 1944 Cum. . . .
. . . See Treas.Reg. 111 §§ 29.22(a)-21, 29.23(o)-1; Rev.Rul. 194, 1953-2 CB 128. . . .
. . . Webber, 21 T.C. 742 (1954), affd. 219 F. 2d 834 (C.A 10, 1955); and sec 29.22(a)-5, Eegs. 111. . . .
. . . Bull. 70, amending Reg. 111, § 29.22 (c)-6 under the 1939 Code. . . .
. . . The first argument is that the reserve for future markdowns is illegal under sections 29.22(c)-2 and . . . The difficulty arises in the last paragraph of section 29.22(d)-3 and under section 29.22(d)-4, which . . . Ill, §§ 29.22 (e)-2 and (c)-8. . . . Ill, § 29.22(b) (12)-1. . . . Ill, § 29.22(b) (12)-1. . . .
. . . The first argument is that the reserve for future markdowns is illegal under sections 29.22 (c)-2 and . . . Section 29.22(d)-! . . . Section 29.22(d)-2 requires that the taxpayer must satisfy certain objective conditions precedent. . . . The difficulty arises in the last paragraph of section 29.22 (d)-3 and under section 29.22(d)-4, which . . . Ill, § 29.22(b) (12) — 1. . . .
. . . See Regulations 111, section 29.22(c)-2, and Regulations 118, section 39.22 (c)-2, both of which provide . . .
. . . by TJD. 5425 (approved June 15, 1945), 1945 C.B. 10, 16, amended Regulations 111 by adding section 29.22 . . .
. . . Treasury Regulations 111, § 29.22(a)-15; E. R. Squibb & Sons v. . . .
. . . Section 29.22(a)-15 of Treasury Regulations 111, which governed the years 1948-1951, contained identical . . .
. . . Section 29.22 (a)-15 of Treasury Regulations 111, which governed the years 1948-1951, contained identical . . .
. . . Regs. 111, see. 29.22(e)(3), promulgated under the Internal Revenue Code of 1939. . . .
. . . Ill § 29.22(a)-15 provides : “Acquisition or Disposition by a-Corporation of its Own Capital Stock.. . . . See Regulation 111, Section 29.22(a)-15. CONCLUSIONS OF LAW 1. . . . Ill, Section 29.22(a)-15. 8. . . .
. . . used trailers was not computed on any recognized method or in accordance with Regulations 111, Sec. 29.22 . . . See Eegulations 111, section 29.22(c)-2, and Eegulations 118, section 39.22(c)-2, both of which provide . . .
. . . Subsection (a) of section 29.22(a)-13 of Treasury Regulations 111, in effect for taxable years beginning . . . as determined by him, in spite of the provisions of the first part of subsection (b)(1) of section 29.22 . . . Sec. 29.22(a)-13. . . .
. . . ); I.T. 2984, XV-1 Cum.Bull. 87 (1936); T.D. 5208, 1943 Cum.Bull. 65; Treas.Reg. 111 (1939 Code), § 29.22 . . .
. . . Commissioner, 135 F.2d 209 (C.A. 3); Treasury Reg. 29.22 (C 1-2) promulgated under Internal Revenue Code . . . “Sec. 29.22(e) — 3. Inventories at Cost. . . .
. . . In December, 1944, Regulation 111, See. 29.22(c)-6 was amended by TD 5423, 1945 CB 70, to provide that . . . unit-livestoek-priee method” of valuing inventories. (9) T.D. 5423, supra, further amended Regulation 111, Sec. 29.22 . . . Regulation 111, See. 29.22(c)-6, as amended by TD 5423, was succeeded by Regulation 118, Sec. 39.22 ( . . .
. . . .2d 913, 924-925 (8 Cir., 1961), cert. denied 368 U.S. 920, 82 S.Ct. 242, 7 L.Ed.2d 135; Regs. 111, § 29.22 . . .
. . . Commissioner’s “opinion” as to -when inventories are necessary is spelled out by Treas.Regs. 111, § 29.22 . . .
. . . Ill, § 29.22 (c)-l (1943) : In order to reflect the net income correctly, inventories at the beginning . . .
. . . Treas.Reg. 111, § 29.22(a)-21 (e) (3), added by T.D. 5488,1946-1 Cum. . . . 677; Int.Rev.Code of 1939, §§ 22(a), 166, 167, ch. 2, 53 Stat. 9, 68, as amended; Treas.Reg. 111, § 29.22 . . .
. . . work in process on the basis of cost or market, whichever was lower, as permitted by Regulation 111-29.22 . . . Regulation 111-29.22 (c) 2 (hereafter Reg. . . . in Paragraph 10, (Bulletin 43) above is a method which, pursuant to the authority conferred by Reg. 29.22 . . . Such an allowance, however, is recognized by the Commissioner of Internal Revenue in Regulation 29.22 . . . Dealing with the same subject matter, Section 29.22(c)-4(b) excludes from the definition of “market”, . . .
. . . with the Division of the Federal Register T.D. 5982 (approved September 22, 1952), amending section 29.22 . . . See sec. 19.22(d)-7, Regs. 103, and sec. 29.22(d)-7, Regs. . . .
. . . See, for example, Regulations 111, section 29.22 (b) (2)-2, which provides in part: Annuities paid to . . .
. . . Ill, Sec. 29.22(a)-20, and Treas.Reg. 118, Sec. 39.22(a)-20) declared, under the heading “Gross income . . .
. . . Ill, Sec. 29.22(a)-20, and Treas. . . .
. . . 7, 1953), affirming 17 T.C. 1357 (1952), in which the circuit court held the provisions of section 29.22 . . .
. . . , 299 F.2d 942, the starting point for cases of this type governed by the 1939 Code must be Section 29.22 . . . company “deal[t] in its own shares as it might in the shares of another corporation” (Treas.Reg. 111, § 29.22 . . .
. . . U.S. 940 (1962), the starting point for cases of this type governed by the 1939 Code must be Section 29.22 . . . Ill, § 29.22(a)-15 ? . . .
. . . . * * * (Italics included) Thus, in amending Section 29.22 (a)-23(b) of the Regulations to accord with . . .
. . . Commissioner, 2 Cir.1959, 267 F.2d 55, wherein this court held that a regulation (Treasury Regulation 111, § 29.22 . . .
. . . See §§ 29.22(c)-l and 29.41- 3(1) of Treasury Regulations 111. . . . receipts and disbursements method of accounting clearly reflected their income would be to disregard §§ 29.22 . . . Ill, § 29.22 (e)-l, which requires the use of inventories ‘in every case in which the production, purchase . . .
. . . , and therefore no “loss” could be recognized, (IRC § 115(c) and (i) Treasury Regulations 111, Sec. 29.22 . . . distribution of its assets in kind in partial or complete liquidation * * * ” (Treasury Regulations 111, § 29.22 . . . (Treasury Regulations 111, § 29.22(a)-15; see 7 Mertens, Law of Federal Income Taxation, § 38.29). . . . The Regulations specify the following test: (Treasury Regulations 111, Sec. 29.22 (a)-15) “[I]f a corporation . . .
. . . T.D. 4430 [XIII-1 C.B. 36], These regulations, as amended, were continued in force as section 29.22(a . . . Section 29.22(a)-15 of Regulation 111 provides: “Sec. 29.22(a)-15. . . .
. . . These regulations, as amended, were continued in force as section 29.22(a)-15 of Treasury Kegulation . . . Section 29.22(a)-15 of Kegulation 111 provides: Sec. 29.22(a)-15. . . .
. . . Interpretation of the section by the Treasury is covered by Treasury Regulatlons 111 <1939 Code): “Sec. 29.22 . . .
. . . included in the opening inventory of the taxable year * * “Cost” is defined in Treasury Regulations 111 § 29.22 . . . Ill, § 29.22 (d). . . .
. . . Treasury Regulations 111, applicable to this issue, states: “§ 29.22(a)-l What included in Gross Income . . . business income, profits from * * any source whatever, unless exempt from tax by law. * * * ” Section 29.22 . . .
. . . Treasury Regulations 111, applicable to this issue, states: §29.22(a)-1 What included in Gross Income . . . business income, profits from * * * any source whatever, unless exempt from tax by law. * * * Section 29.22 . . .
. . . sold in 1951 had been carried on inventory pursuant to the requirements of Treasury Regulation 111, § 29.22 . . . Reg. 111, § 29.22(a)-7. Thus the entire proceeds of sale are reportable as capital gain. . . . the tax court was not in error in its ruling upholding the requirement of Treasury Regulation 111, § 29.22 . . .
. . . The Service’s successive restrictions in its rulings, and its application of Regulations 111, § 29.22 . . . breeding livestock as he would have had, with respect to any purchased breeding livestock, under § 29.22 . . . This initial option he possessed under that portion of Regulations 111, § 29.22(c)-6, as amended, corresponding . . . Regulations 111 relate to the 1939 Code. § 29.22(e)-6 thereof, as originally issued on October 26, 1943 . . . That portion of Regs. § 29.22(c)-6, as so amended in 1944, which corresponds to the present Regs. § 1.471 . . .
. . . See also Reg. 111 § 29.22(c)1. . . .
. . . See also Reg. 111 § 29.22(c) 1. . . .
. . . Ill, see. 29.22(a)-3. . . .
. . . purposes, unless they are included in an inventory used to determine profits in accordance with Section 29.22 . . . It was adopted December 16, 1944 as an amendment of Sec. 29.22 (c)-6, Income Tax Regulation 111. . . .
. . . Regulation 111, Section 29.22(d): “Time and Manner of Making Election. . . .
. . . The formula for computing the recovery exclusion is set forth in Treasury Regulations 111, Section 29.22 . . .
. . . section 22 (n) (1) of the Internal Revenue Code of 1939 and we quote, in part, Regulations 111, section 29.22 . . . illustrates the direct relation which deductible expenses must have to the operation of a business : “Sec. 29.22 . . .
. . . Following the Congressional amendment the Commissioner amended Section 29.22(d)-7 of Treasury Regulations . . . appeal is predicated upon various arguments to the effect that the Commissioner’s amendment to Section 29.22 . . .
. . . purposes, unless they are included in an inventory used to determine profits in accordance with section 29.22 . . .
. . . respondent argues that a distinction must be made between accounting and income tax purposes, citing section 29.22 . . . The question there was whether, under such circumstances, section 29.22(a)-15, Eegs. 111, made the sale . . . Section 29.22(a)-15 of Eegulations 111 provides that “Whether the acquisition or disposition by a corporation . . .
. . . Reg. 111, § 29.22(a)-21(e) 1946. . . .
. . . approved the method of valuing inventories at the lower of cost or market, Regulations 111, section 29.22 . . . (c)-2, Regulations 118, section 39.22(c)-2, and has further provided in Regulations 111, section 29.22 . . . In these circumstances, Regulations 111, section 29.22(c)-2, and Regulations 118, section 39.22(c)-2( . . . In this connection, Kegulations 111, section. 29.22(c)-4, and ^Regulations 118, section 39.22(c)-4(c) . . . Regs. 111, sec. 29.22(c)-3, and Regs. 118, sec. 39.22(c)-3(b), provide In part that “cost” as It applies . . .
. . . Section 29.22(a)-10 of Treasury Regulations promulgated under the Internal Revenue Code of 1939 provides . . . failed to sustain its burden of proof “to establish the cost or other basis of the good will sold” (Sec. 29.22 . . . Ill, § 29.22(a)-10. . . .
. . . not file the requisite election to use the LIFO method, as was prescribed in Regulation 111, Section 29.22 . . . order for Carson to here prevail, the issue is simply, “Was Carson bound by Regulation III, Section 29.22 . . .
. . . which follow: “Treasury Regulations 111, promulgated under the Internal Revenue Code of 1939: “Sec. 29.22 . . .
. . . At that time respondent’s Regulations 111, section 29.22(d)-l, required the use of the quantity or specific-item . . . Ill, sec. 29.22(c), recognized that inventory rules cannot be uniform throughout all businesses but must . . . particular business if that basis clearly reflects income, and that when respondent amended section 29.22 . . . At that time Regulations 111, section 29.22(d), described Lifo inventories in terms of units and quantities . . . Thereafter, respondent in T.D. 5756, 1949-2 C.B. 21, amending section 29.22(d) of his regulations, recognized . . .
. . . amended by § 111 of the Revenue Act of 1942 Section 22(b) (3) as so amended provides (as explained in § 29.22 . . .
. . . The result reached by the court stems primarily from a belief that Treasury Regulation 111, § 29.22(a . . . Treasury Regulations 111 says: “Sec. 29.22 (a)-15. . . .
. . . Treasury Regulations 111 says: Sec. 29.22(a)-15. . . . joins: The result reached by the court stems primarily from a belief that Treasury Eegulation 111, § 29.22 . . .
. . . Treasury Regulations 111, promulgated' under the Internal Revenue Code of 1939: “Sec. 29.22(c)-l. . . .
. . . Ill, secs. 29.22(c)-6 and 29.41-2. . . . Regulations 111, section 29.22 (a)-7, give farmers reporting income on the accrual basis the option of . . . purposes, unless they are included in an Inventory used to determine profits in accordance with section 29.22 . . .
. . . The second concerns the validity of that part of Treasury Regulations 111, Section 29.22 (b) (1)-2, as . . . Section 39.22(b) (1)-2, however, is identical to Section 29.22(b) (1)-2. . . . .