P) * Tefra
Unidad Grupo 2 27 0000 [+ o -] 560 Kempter et -- Tefra
Public officials estimate that 1,600 of the 4,000 children that would have benefited from TEFRA
in the coming year will be served through these two programs.
As a first step, it must be noted that the applicable statute is TEFRA
as modified by the DRA of 1984 since X's return is due after 12/31/82 but before 1/1/87.
, a partnership submitting an AAR does so by filing either Form 1065X.
program enjoyed a certain level of success in its earliest years.
i,t1] variables into the TEFRA
and PPS periods, quarters 12 through 28.
The IRS determined that a general partner (GP) or, in the case of an LLC, a member-manager, may sign a POA for purposes of a TEFRA
partnership-level examination or for other tax purposes of the partnership.
option for children with disabilities is also known as the Katie Becket Option, named after the child whose situation prompted the change in Medicaid coverage.
The topics will range from the use of statistical sampling by the States to Canada's general anti-avoidance rules, to data mining, to the FSC/ETI controversy, to TEFRA
audits, transfer pricing, and the aforementioned R&D and tax shelter rules.
However, Thomas Louthan, director of the IRS's Office of International, TEFRA
& Dispute Resolution Programs, has been quoted as saying that "[i]f, even as early as six months, the program is deemed a decided success, the IRS might make the decision then to expand it .
provides coverage for children deemed diagnostically eligible (as established by SSI definition), but who would be financially ineligible for SSI due to parental income.