The Western District Court, however, ruled the payments
were FICA wages since they had been made because of the teachers' employment relationship with the school district and would have been received by the taxpayers had they continued teaching.
78-170, (27) Ohio provided credits to elderly and disabled persons for payment
of their winter energy bills.
Contrary to the instruction, settlement documents allege, BH CFO and BH Controller subsequently authorized the BH Tax Manager to proceed with the payment
to the Indonesian official.
By consolidating, Richards cut her monthly payment
in half, to $78.
One illustration of such mixing and matching would be for a teacher to receive set monthly tuition payments
September through June, followed by a payment
in July for summer camps or a required number of summer lessons, followed by a payment
in August for an annual fee, such as a workstation or studio fee.
The Federal Reserve Banks conducted the study to gain a better understanding of the dynamics of the retail payment
system," said Roger W.
Taxpayers making any such payment
on or before December 17,2001 will be deemed to have made such payments
on the original due date and will not be subject to penalties.
As additional countries, transaction types and payment
networks are incorporated, the rules and specifications will be amended.
This case resolves the issue of whether parents' general obligation to support their minor children after the death of an ex-spouse automatically causes the creation of a substitute payment
liability when undesignated family support payments
are present, and rejects the application of the "worst case scenario approach" to that situation.
7) The Service clarified that the plaintiff would receive all amounts from a periodic payment
settlement free from Federal income tax.
It provides in pertinent part that "compensation paid by other employers (whether private enterprises or governmental entities) to members of the Armed Forces cannot be excluded under section 112, even if the payment
is made to supplement the member's military compensation or is labeled by the employer as compensation for active service in the Armed Forces of the United States.