School districts commonly use temporary
teachers to fill in for instructors on maternity and extended medical leaves.
20, the court granted partial summary judgment, on the issue of liability, to the plaintiff/purchaser of a home, and against the defendant/law firm which represented him in connection with the purchase, for failing to obtain, at the closing, a written copy of a temporary
or permanent c/o.
Finally, the temporary
regulations offer no guidance on how to depreciate a like kind exchange or involuntary conversion involving multiple properties; the preamble indicates merely that taxpayers should apply the temporary
regulations' principles to such transactions.
These changes will force companies to reassess their business needs for temporary
staff, and organizations that use "temps" as a low-cost way of filling their employment needs will have to rethink their policies, say consultants at William M.
It is initially expected to last for one year or less, but at some later date it becomes apparent the work will exceed one year (the work is temporary
only until the date of the changed expectation).
In fact, the health care industry has shown the most dramatic increase in its use of temporary
workers, with even doctors joining the fold.
Though singled out as the most contingent and given the lion's share of media attention, temporary
workers at large temp firms stay on the payroll for only about four weeks, on average.
The preamble to the temporary
regulations explains that the legislative history of the Internal Revenue Code of 1954 expressly notes that business hedges were accorded ordinary treatment under existing law and that Congress declared its intent to continue that treatment?
staffing describes a form of employment involving three parties individuals signing an indefinite employment contract with a temporary
agency are posted to user undertakings to work temporarily under their supervision.
regulations first take a separate-member approach.
They may be college graduates with little or no experience seeking valuable on-the-job training or they are choosing to be temporary
workers to have more time off to spend with their families, hobbies or own businesses.
We need to know not only the position we're hiring for, but the kind of culture the temporary
will be operating in.
Future realization of the tax benefit of an existing deductible temporary
difference or tax attribute carryforward depends on the existence of sufficient taxable income of the appropriate type within the appropriate periods.
Under Statement 96, the deferred tax liability or asset is computed as the future tax payable or refundable assuming "no future events" other than reversals of temporary
On March 9, 1990, the Internal Revenue Service issued temporary
and proposed regulations under section 1502 of the Internal Revenue Code, relating to deferred intercompany transactions and distributions of property among members of an affiliated group filing consolidated return.