On July 15, 2011, the FDIC promulgated rules implementing this recoupment
6214(b) limits the Tax Court's authority to apply the doctrine of equitable recoupment
to taxes over which the Tax Court has original jurisdiction.
Part III introduces a structural recoupment
there may not be enough dollars left upon discovery of fraud to provide recoupment
to late claiming victims
While these new procedures will enable providers to receive relief from RCLs on a more timely basis, and thus ease cash flow problems, the requirements listed above must be followed to avoid potential recoupment
of the exception payments.
The IRS has taken the position, however, that the doctrine of equitable recoupment
applies only when the two taxes are paid by the same taxpayer; because the domestic corporation in question had paid the income taxes under the assessment and the admitted carrier had paid the excise tax (notwithstanding that the excise tax related to premium paid by the domestic corporation), the theory of equitable recoupment
would therefore not apply.
Earnings include accruals for recoupment
of royalties and interest from the U.
This increase signals a growing lack of confidence in the board of directors' independence and performance according to members of the global investor coalition behind the proposal, Request for Annual Report on Recoupment
of Executive Pay.
However, in some cases, it took more than 5 years from the time recoupment
actions on individuals' debts were initiated until the time DFAS established an official debt account and began collection efforts.
I found the original article to be an accurate portrayal of one aspect of the complicated federal Medicaid eligibility criteria, which also permits recoupment
of the state expenditures from the recipient's resources without the state's necessarily returning the federal matching funds it had previously received.
The Tax Court allowed the estate to offset the beneficiary's income tax overpayment against the estate tax deficiency, under the theory of equitable recoupment
led a successful, NLC-supported effort to defend their legislation to block federal tobacco funds recoupment
In addition, REBNY fought off an attempt to reduce the allowable rent increase for individual apartment improvements from 1/40th the rent to 1/72nd, and turned back a bill calling for the elimination of the Major Capital Improvement (MCI) increase once the recoupment
These figures indicate the potential for very rapid recoupment
by a pharmaceutical firm of its upfront R&D investment.
United States, the Internal Revenue Service held that, under the doctrine of equitable recoupment
, those excise tax payments could be used to offset the income tax due.