For tax year 2008 tax documents filed in calendar year
2009, the DTF is mandating that any tax return preparer who prepared more than 100 original tax year 2007 corporate tax documents during calendar year
2008 under Tax Law Article 9-A [general business corporations (Form CT-3) and S corporations Form CT-3-S], and uses software to prepare at least one Article 9-A tax document in calendar year
2009, must e-file all 2008 Forms CT-3 and CT-3-S, as well as any extensions, and e-pay any balance due on those returns and extensions, unless the taxpayer opts out of e-filing using Form TR-800-CT.
Schools that operate one branch as a "feeder" to another will see this issue compounded over the course of a calendar year
, as students move from the feeder system to the main campus.
If the contractor meets the city's minimum diversion requirement and has not exceeded $100,000 in administrative charges in any of the calendar years
, the contractor will be offered an automatic three-year term extension.
For the last three calendar years
, Toxic has paid $13 million, $7 million, and $10 million in A&E losses.
Moreover, the abuse citation rate in the second quarter of calendar year
2000--exceeding 20%--was more than twice the rate of the same period in 1999.
According to Example 2 of Q/A-14(e), "[t]he $65 for February is not taxable because the election was for a future period that includes at least one day in February." Thus, the IRS (by permitting employees to make salary reduction elections one day before a scheduled payment of compensation) has created, without explanation, a rule for qualified transportation fringe benefit plans that is far more liberal than the rules for salary reduction elections and bonus deferral elections in any other contexts, which require elections to be made in the calendar year
before the services are performed for which the compensation will be paid.
Exhibit 1 is from the summary prepared by Best's, providing a history of incurred losses by year in which the losses were incurred, commonly referred to as "accident year." The columns provide loss and allocated expense amounts at the end of each calendar year
1990 through 1997.
(1) A bank, savings association, or credit union is exempt from the requirements of this regulation for a given calendar year
if on the preceding December 31:
Although individuals will now be required to report business income for tax purposes on a calendar year
basis, the fiscal period for the business or partnership need not be the calendar year
For 1979, the reimbursement ratio implicitly compares decedents' costs in their last calendar year
, which on the average includes only 6 months, with the per capita reimbursement of all Medicare enrollees in 1979, which for most enrollees includes 12 months of entitlement.
Production in regions outside of Japan experienced a year-on-year increase for the sixth consecutive year (since 2012), setting an all-time record for calendar year
Addressing the opening ceremony of the 13th Iran Petrochemical Forum her in Tehran on Saturday, Managing Director of National Petrochemical Company (NPC) Marziyeh Shahdaei said Iran is potent to reach 72mt/y output capacity by the end of this calendar year
given the available petrochemical infrastructure and accessible feedstock for feeding plants in the country.