References in periodicals archive ?
Memo 2005-102-The Tax Court found an implied agreement in the Korby case between the deceased husband and his four sons that income from assets transferred to a family partnership would be used as needed by the parents.
In this case the IRS ruled the husband had to recognize compensation income when he transferred both incentive and nonqualified stock options to his ex-wife.
Data receivers provide the ability for transferred data to be stored safely and properly in the receiving system's storage; including updating the respective file or database system with the correct metadata information.
Presumably, because the assets have not been transferred to the nonemployee-spouse, any income that results would be includible on the employee-spouse's Form W-2.
The government was whipsawed in Arnes I and Arnes II when a divorcing couple transferred appreciated property to a corporation and withdrew assets without any tax consequences.
Ten commands, four write and six read, are transferred and executed with the SCSI bus running at various rates, from 20 to 320MB/sec.
If the liabilities assumed by the transferee are less than the transferor's basis in the transferred property, the shareholder-transferor's substitute basis in the stock received is decreased by the amount of the liabilities assumed by the corporation.
Dispositions of the transferred corporation's stock or securities; see Regs.
Neither the resource provider nor its affiliate expects payment of the transferred assets, although they may expect payment of the transferred assets' return on investment.
Reno, finding that where an individual had waited the ineligibility penalty period before filing a Medicaid application, even if the individual transferred assets during that period, Section 217 was not triggered.
Additionally, to encourage students who have transferred from a California community college to complete their bachelor's degree, National University will waive the tuition for a transfer student's final two classes.