Tag: AT

  • Attorneys' Fee Awards

    Description and Definition of Attorneys' Fee Awards If you litigate with the IRS in Tax Court or another federal court and win and you can show that the IRS's position was unreasonable you may be entitled to a certain amount for attorneys' fees and other litigation expenses. […]

  • At-risk Rules

    At-risk Rules About At-risk Rules: See in the American Legal Encyclopedia Description and Definition of At-Risk Rules The At-Risk Rules limit your loss deductions to the actual amount you are at risk for, including promissory notes on which you are personally liable. There is an exception for […]

  • Attorney-in-fact

    Attorney-in-fact means:a person who is authorized to act for another under a power of attorney, which may be general or limited in scope. A person need not be an attorney- at-law to be an attorney-in-fact….

  • Attorney-at-law

    Attorney-at-law means:a person admitted to practice law in a jurisdiction, authorized to perform both civil and criminal legal functions for clients. These functions include drafting legal documents, giving legal advice, and representing clients before courts, administrative agencies, boards, an…

  • A-type Reorganization

    A-type Reorganization means:a statutory merger or consolidation….

  • Attribution Rules

    Attribution Rules means:rules that create ownership by attributing stock to one party even though the shares are legally owned by another party; often called constructive ownership of stock. See also related parties. Rule 1. Stock directly or indirectly owned by or for a corporation, partnership…

  • Attest

    Attest means:to affirm as true or bear witness to. A person may attest by signing his or her name as a witness to the execution of a document….