856(d)(7)(C)(i), services furnished or rendered through a TRS or an independent contractor from whom the REIT does not derive or receive
any income are not treated as furnished, rendered or provided by the REIT for purposes of Sec.
The seller must review the escrow arrangement or holdback agreement for the presence of a "substantial restriction" on his right to receive
the withheld funds.
They cannot elect in advance to receive
in cash any amount of sick leave earned in the future, or choose to receive
cash prior to the plan's normal distribution provisions.
In other words, to receive
tax-free treatment in a reorganization, a holder of nonqualified preferred stock must receive
nonqualified preferred stock (or a right to receive
nonqualified preferred stock) in the exchange.
6050S also requires information reporting by any person engaged in a trade or business who, in the course of that trade or business, receives
from an individual interest aggregating $600 or more for any post-1997 calendar year on one or more qualified education loans.
If a related party in an intermediary exchange receives
money or a note, and not like-kind property, presumably, gain is triggered only if the taxpayer disposes of like-kind replacement property received in the exchange.
It does not address the elimination of the option to receive
in-service distributions after age 7 1/2.
An IRD recipient is allowed a deduction, for income tax purposes, of the Federal estate tax attributable to the inclusion in the decedent's estate of the right to receive
During the years at issue, Westpac entered into agreements with vendors, such as GTE Sylvania, America Greetings and McCormick, to buy inventory and receive
cash in advance.
However, it's unclear how many preschoolers with ADHD receive