Assistant Commissioner Karen Foat said that a systematic review of claims had found, and disallowed
, some very unusual expenses.
How do we determine the employer's disallowed
expense for qualified parking?
paid leave credits will revert to the accrued leave credits of the employees after the amounts are refunded.
Arguing against that an adjournment motion is to be disallowed
if it was based merely on a press statement he quoted Kaul that there is no objection per se simply because the issue happens to be based on a newspaper report.
Therefore, to the extent an RBIL deduction is disallowed
24402 dividend deduction should be disallowed
for all taxpayers.
Victoria today discussed with New South Wales what alternative arrangements to the Plan might be available if the 605GL is disallowed
in the Senate.
274(a) did not disallow
the deductions in Sutherland, the Tax Court concluded that when an employer includes in the employee's income the value of the vacation flight as determined under the fringe benefit rules of Regs.
Today s decision to disallow
the listing of the Murray River and Macquarie Marshes as critically endangered threatened ecological communities is the right decision, given there are already a range of other safeguards in place for these water sources, including the Murray Darling Basin Plan and Water Resource Plans at state levels, Mr Linnegar said.
I don't want to use the disallowed
goal as an excuse but we knowit would have made a massive difference."
The FSA in this case is inclined to disallow
a section 165 worthless stock deduction where a taxpayer continued to operate the business of a former subsidiary after a check-the-box election was filed and the loss claimed.
On audit of General Signal's 1986 and 1987 federal income tax returns, the Internal Revenue Service sought to disallow
the entire amount of deductions claimed for General Signal's post-retirement medical and life insurance liabilities.
Two proposals under consideration by the Subcommittee would affect this long-accepted treatment: the first would disallow
the cost of compensatory damages under certain environmental laws, and the second would reverse the longstanding deduction for environmental remediation costs by requiring either capitalization of certain costs or capitalization and amortization of certain expenses over uniform periods.
Without the ability to disallow
deductions when failing to file timely, the IRS will lose one of its greatest deterrents to nonfiling.
The general rule of the revised regulations still is to disallow
a deduction for any loss recognized by a member of a consolidated group on the desposition of stock of a consolidated subsidiary (Prop.