References in periodicals archive ?
Sec. 1.199-4(e), Treasury has increased the threshold for annual gross receipts to $100 million, or total assets at the end of the tax year of $10 million or less.
A modification that shortens the vesting period for exercise is not generally a material modification, although companies and service providers should be cautioned that if the grant is already treated as a deferral of compensation under Sec. 409A, such a change in the vesting schedule, if tied to a distribution event, could constitute an impermissible acceleration.
Sec. 1.381-10, X, Y and Z will each be deemed to have owned their six distributed shares from June 1, 2006 forward.
Sec. 24402(a) authorizes a deduction, but a deduction is not available if the underlying statute is void and ceases to operate.
Every culture has etiquette and procedures, and the SEC is no exception.
It was determined that the parent's payment was not a partnership item and that its status as a partner for Sec. 6231(a) (2) (B) purposes did not make it a partner for subchapter K purposes.
If an executor is appointed for the decedent's estate, the executor and trustee of the QRT jointly make the Sec. 645 election by filing Form 8855, Election to Treat a Qualified Revocable Trust as Part of an Estate [Treas.
Real property: For real property, an appraiser will be treated as having met the minimum education and experience requirements under Sec. 170(f) (11)(E)(ii)(I) if, for returns filed (1) before Oct.
Additionally, for purposes of IRC Sec. 1045, stock acquired under this provision also must be held for at least six months.
The TIPRA also added new Sec. 355(g), providing that Sec.
The Tax Court held that TLC, the PEO, is subject to the Sec. 274(n) limit, because it was the driver's common-law employer.