Tag: statute


IRS Revenue Ruling 59-60

IRS Revenue Ruling 59-60

Rev. Rul. 59-60, 1959-1 CB 237 — IRC Sec. 2031 (Also Section 2512.) (Also Part II, Sections 811(k), 1005, Regulations 105, Section 81.10.) Reference(s): Code Sec. 2031 Reg § 20.2031-2 In valuing the stock of closely held corporations, or the stock of corporations where market quotations are not available, all other available financial data, as well as all relevant factors affecting the fair market value...

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26 US Code §71: Alimony and Separate Maintenance Payments

26 US Code §71: Alimony and Separate Maintenance Payments

(a) General rule Gross income includes amounts received as alimony or separate maintenance payments. (b) Alimony or separate maintenance payments defined For purposes of this section— (1) In general The term “alimony or separate maintenance payment” means any payment in cash if— (A) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument, (B) the divorce or separation...

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26 U.S. Code §73- Services of Child

26 U.S. Code §73- Services of Child

(a) Treatment of amounts received Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent, even though such amounts are not received by the child. (b) Treatment of expenditures All expenditures by the parent or the child attributable to amounts which are includible in the gross income of the child...

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§14-454: Accessing Computers

§14-454: Accessing Computers

(a) It is unlawful to willfully, directly or indirectly, access or cause to be accessed any computer, computer program, computer system, computer network, or any part thereof, for the purpose of: (1) Devising or executing any scheme or artifice to defraud, unless the object of the scheme or artifice is to obtain educational testing material, a false educational testing score, or a false academic or...

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§ 14-457: Extortion

§ 14-457: Extortion

Any person who verbally or by a written or printed communication, maliciously threatens to commit an act described in G.S. 14-455 with the intent to extort money or any pecuniary advantage, or with the intent to compel any person to do or refrain from doing any act against his will, is guilty of a Class H felony. (1979, c. 831, s. 1; 1979, 2nd Sess.,...

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§14-458: Computer Trespass

§14-458: Computer Trespass

(a) Except as otherwise made unlawful by this Article, it shall be unlawful for any person to use a computer or computer network without authority and with the intent to do any of the following: (1) Temporarily or permanently remove, halt, or otherwise disable any computer data, computer programs, or computer software from a computer or computer network. (2) Cause a computer to malfunction, regardless...

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§15A-287: Interception and Disclosure of Wire, Oral, or Electronic Communications Prohibited

§15A-287: Interception and Disclosure of Wire, Oral, or Electronic Communications Prohibited

(a) Except as otherwise specifically provided in this Article, a person is guilty of a Class H felony if, without the consent of at least one party to the communication, the person: (1) Willfully intercepts, endeavors to intercept, or procures any other person to intercept or endeavor to intercept, any wire, oral, or electronic communication. (2) Willfully uses, endeavors to use, or procures any other...

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§14-455: Damaging Computers and Resources

§14-455: Damaging Computers and Resources

(a) It is unlawful to willfully and without authorization alter, damage, or destroy a computer, computer program, computer system, computer network, or any part thereof. A violation of this subsection is a Class G felony if the damage caused by the alteration, damage, or destruction is more than one thousand dollars ($1,000). Any other violation of this subsection is a Class 1 misdemeanor. (a1) It...

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§50‑41 Family Law Arbitration Act

§50‑41 Family Law Arbitration Act

§ 50‑41. Purpose; short title. (a) It is the policy of this State to allow, by agreement of all parties, the arbitration of all issues arising



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