Tax file memorandum Subject: Profit or Loss from business I. Facts: In early 2010‚ Walter Hodges became interested in the real estate market so he initiated his investigation into the real estate market. Mr. Hodges intended to acquire real estate with the intentions for investment or rental. Mr. Hodge has no previous knowledge or exposure to any real estate rental or investment industry. As a result‚ Mr. Hodges began in Spring 2010 to advertise and expose his business through
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Deirdre Mulligan‚ the faculty director at the Berkeley Center for Law and Technology. “[This] means the number of instances where we might have a breach is going up.” On the following pages‚ InsideCounsel takes a look at fallout from some major data breaches‚ recent legislative and regulatory developments in data privacy law and ways to prevent a data breach before it’s too late. Data Disasters A “global cyber fraud operation” sounds like something straight out of a James Bond movie. But when cyber
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INTEROFFICE MEMORANDUM TO: CEO FROM: CIO SUBJECT: IT ORGANIZATION STRUCTURE DATE: 10/30/2010 This memo includes the high level organization design for the upcoming IT staff. MAJOR HEADING Due to the upcoming changes in the company to impose a new department for IT staff. I have depicted the high level structure of this department‚ and why I believe this structure is important and will benefit the company. With the tight budget restraints to employ six IT employees‚ including myself; I have
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Legal Memorandum PA 205 Final Project By: Jazmin Howard To: XXXXXXX From: XXXXX Date: July 15‚ 2014 Re: Natalie Attired v. New Mexico Employment Security Board Memorandum of Law Statement of Facts: In July of 2010‚ the Plaintiff‚ Natalie Attired‚ filed for unemployment with the New Mexico Employment Security Board; her claim was denied and she was deemed ineligible due to being terminated for misconduct. In June of 2010‚ Plaintiff Natalie Attired was fired from her job at Biddy’s
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interoffice memorandum In this memo‚ is the annual budget for the Atlas Police Department? This is a written breakdown of every decision made by the Chief Aren Johnson. My base salary is $111‚299.84 for the chief needed for the Atlas Police Department. I hired an assistant chief to aid me in my decision. The assistance chief salary is $102‚312.96. I hired a patrol captain and the salary is $88‚298.24. I hired three lieutenants needed to cover all three shifts and total salary of all three is $234
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Employee Memorandum To: Employee’s working for the Catalog From: Paul Butkevich; CEO of S. N. Boyce Subject: Ending of Catalog Sales Date: 10/21/12 The purpose of this memorandum is to remind you all of S. N. Boyce’s Catalog Division’s closing at the end of this quarter. Over the past few years‚ our company has gradually brought in reasonable income but as of lately‚ our catalog division has been losing money‚ approximately $16 Million lost just last year. Due to more
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Final Written Assignment 9 Internal Legal Memorandum of Law MEMORANDUM TO: Chief Prosecuting Attorney FROM: DATE: December 4‚ 2010 RE: Charging Bob and Susan Tuttle of Negligent Supervision Question Presented Did Joseph Haney effectively simulate a deadly weapon and create a life-threatening environment‚ sufficient to satisfy the Arizona armed robbery statute‚ by thrusting his hand into a pocket and telling the store clerk that it was a "holdup" and to "[l]ie still if you
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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
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MEMORANDUM TO: Neil S. Braun‚ Dean‚ Lubin School FROM: Zhuojing Lu‚ MS student of Lubin School DATE: September17‚2011 SUBJECT: Why Lubin School Need a CPA Exam Study Forum As a first year student of Lubin school‚ I have noticed that there is no CPA exam study forum. The AICPA website shows a pass rate of 40%-45% per section. It is so important for accounting students to pass such a rigorous examination. Beginning with CPA exam registration‚ to the technical knowledge
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Classification of Contracts (7 – 1.30) Simple and formal contracts A formal contract is a written contract (such as a deed). A simple contract can be entirely orally or a combination of oral and written. Bilateral Contract: exchange of promise – one promise for another (a promisee’s promise in return for the promisor’s promise or vice versa) o Union Dominions Trust (Commercial) Ltd v Eagle Aircraft Services Ltd [1968] 1 All ER 104 at 108‚ Lord Diplock Unilateral Contract: A one way
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