If, despite this certification, there is such use, the DCL subject to
the (g)(2)(i) election must be recaptured in income.
Property subject to
the jurisdiction of the United States generally includes property physically located in the United States, including money, contracts, accounts, securities and insurance policies, as well as goods and services.
pre-control device) emissions greater than or equal to any major source threshold for the pollutant subject to
Because nonqualified deferred compensation is typically paid to higher-paid employees, and because the inclusion of these amounts in the employee's wages subject to
FICA tax frequently occurs while the employee is actively employed and typically earning wages in excess of the FICA taxable wage base, the rules of section 3121(v) had essentially no effect.
The accompanying map is of the lands subject of the license application in relation to the acreage subject to
the Asher Permit and Zion's Ma'anit-Joseph License.
General partners (and in some cases, limited partners) are subject to
SE taxes on their entire allocable share of partnership income and any guaranteed payments received, under Sec.
It then filed refund claims for the employment taxes, maintaining those payments were not wages or compensation but, rather, SUCBs and as such not subject to
Finally, a foreign corporation is not subject to
Massachusetts excise tax if its contacts are limited exclusively to ownership of tangible personal property stored in a licensed public warehouse in Massachusetts.
An individual who is self-employed is subject to
self-employment (SE) tax, the purpose of which is to provide Social Security and Medicare benefits.
While time, distance, and conditions determine how long any team member stays with the subject, a rule of thumb is to maintain one or two vehicles between the team member and the subject and "hand off" the subject to
another team member after taking one turn.
However, by separately identifying, accumulating and reporting M&E expenses that are not subject to
the 50% exclusion, most companies can realize a direct tax benefit.
86-272)(5) are subject to
varying state interpretations, may change, and do not cover all taxes.
Research indicates that the MMSE and similar tests are also subject to
variable results depending on a patient's baseline education level and language skills, making the diagnosis of mild cognitive impairment or dementia difficult in many patients.
A partnership may allow immediate flowthrough of FTCs and losses, but is subject to
The team should coordinate a food delivery to the subject to
build trust and rapport and to allow the tactical team to gain a closer look at the crisis site.