Indeed, he noted
a decrease over the last decade in the number of issues going to Appeals.
It is curious to note, for instance, that the two wax and candle makers noted
here were given an occupational title in the feminine form.
that the Combined Reporting and Affiliate Nexus uniformity proposals are on the agenda for approval and would go to the hearing process next.
that the exclusions demonstrate the complexity of LMSB returns.
Traubenberg agreed that there is no direct effect, but noted
that the reduction will affect the calculation of earnings and profits.
that issues not selected for the IIR process are often developed within the industry sector.
On the subject of tax law complexity, the AICPA noted
that "[t]he IRS can be restructured over and over again but the basic frustration taxpayers experience with the IRS will remain until the issue of complexity has been addressed." The AICPA referred to its prior testimony before the Commission on the issue of tax law complexity and urged changes to the legislative process so that, before being voted on, the complexity of each tax proposal is evaluated and considered.
For 401(k) plans, he noted
, the ERSA proposal is tantamount to a name change because the substantive differences between an ERSA and a 401(k) plan are minimal.
that TEI's comments on the Treasury Department's White Paper on corporate tax shelters were carefully reviewed by Treasury and changes were made to the provisions set forth in the FY2001 Budget.
The Court noted
that a statute like Title VII that provides a sole remedy in the form of back pay does not redress tort-type personal injuries.
The court noted
that a shareholder's basis in property may differ from its fair market value.
that the liaison meeting with Treasury has been accelerated to December to permit the Institute