fall most heavily on foreign-owned U.
Thus, any provision
that is not recommended for exception or exclusion is regarded as wages or employment and, thus, subject to withholding.
The other provision
expands the definition of a tax shelter for purposes of the Sec.
permits a taxpayer to look at all corporations in the distributing corporation's and the spun-off subsidiary's affiliated group to determine if the test is satisfied.
Because of the mismatching of ordinary and necessary expenses with the business income that engenders the expense as well as the potential for interfering with the judicious and efficient disposition of tort claims, this provision
should be rejected.
Also due to sunset unless Congress acts to make it permanent is the provision
allowing for "roving wiretaps" under foreign intelligence authorities.
ii) a provision
stating that a party cannot suspend performance if another party to the contract fails to make prompt payments, is void.
If there is a provision
for delay in payment, how should it be treated?
She believes the latter provision
will be a boon, particularly to people who plan to use home-sale proceeds to enter retirement homes--something that didn't qualify for deferral in the past.
Clinton vowed Saturday to work with Congress "to repeal this provision
before a single service member is discharged from the service.
93-19 is concerned primarily with whether the qualified user pays a service provider reasonable compensation for services and whether the compensation arrangement between the parties conforms to one of the safe harbor provision
could, if it is included in the permit, provide some limited protection to a source if disputes about the applicability of certain emissions limits, control requirements or monitoring and reporting requirements arise after the permit has been issued.
Access Control, Resource Provisioning and Regulatory Compliance Remain Key Drivers for Courion Enterprise Provision
is effective for tax years beginning Her 2005.
The House provision
only applies to businesses organized as C corporations, while the Senate provision
also applies to businesses organized as partnerships or S corporations.