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But the specific type of shame that the Disallowing engenders is far more damaging to people who aspire to conventionally masculine forms of identity than to those who do not.
The IRS is also disallowing more than $50,000 in itemized deductions the movie star claims for 1994 and 1995.
Cramer and Dundra both received deficiency notices disallowing the dependency exemptions.
Using sophisticated &uot;Packet Sniffing&uot; technology, surfCONTROL works by transparently intercepting network calls from any workstation or server on the organization's network and then allowing or disallowing the network connection or conversation to proceed depending on a centrally administered rules base.
1502-13(c)(6)(i), by disallowing the exemption to the lending member, if: (1) the loan proceeds are directly traceable to investments in the borrowing member's exempt obligations; and (2) the source of the intercompany loan is directly traceable to the lending member's third-party borrowing.
At the moment, Robinson creates a nationwide rule disallowing the deduction of interest paid on income tax underpayments and deficiencies for noncorporate business taxpayers.
Using sophisticated "Packet Sniffing" technology, surfCONTROL works by transparently intercepting network calls from any workstation or server on the organization's network and then allowing or disallowing the network connection or conversation to proceed depending on a centrally administered rules base.
General: During the 2003 state regular sessions, legislation disallowing certain intercompany deductions was introduced in 12 state and local jurisdictions; at present, four of those jurisdictions (Arkansas, Massachusetts, New York State and New York City) enacted such laws, and legislation is pending in an additional three jurisdictions (District of Columbia, Pennsylvania and Wisconsin).
6/3/98), the Second Circuit Court of Appeals vacated and remanded the Tax Court's decision partially disallowing Dexsil's compensation deduction for its CEO and majority shareholder.
A Delaware district court ruled in the Service's favor, disallowing interest deductions generated from a COLI program (CM Holdings, Inc.
The final regulations amend the temporary regulations' exceptions to the general rule disallowing the use of dual consolidated losses by adopting a "use" approach.
The court stated in "either circumstance--no actual liability for the interest until the happening of a future event or the economic improbability of payment--furnishes grounds for disallowing the accrual and deduction of interest on unsecured claims.
The IRS may have legislative authority to issue guidance disallowing a tax-free election for a personal residence (or other similar situations) (see the TRA '97, Section 311(e)(2)(A)).
The Fourth and Sixth Circuits now join the Eighth and Ninth Circuits in disallowing the deduction of deficiency interest arising from an unincorporated trade or business.
In disallowing the adjustment, the SBE held that the lack of an upward basis adjustment did not result in impermissible double taxation; although the subsidiary's earnings had been taxed as the income was earned, those earnings had not been previously subjected to tax at the shareholder level.