Thus, the liability expired before E exercised his options and the shares were not subject to
a substantial risk of forfeiture under Sec.
Hull states that 85% of the study participants wore masks at home, which indicates that they were likely to have been symptomatic and subject to
isolation rather than quarantine.
Property subject to
the jurisdiction of the United States generally includes property physically located in the United States, including money, contracts, accounts, securities and insurance policies, as well as goods and services.
In addition, subject to
certain conditions, the Central Bank of Ireland may share information on Bank's operations with other supervisors, including the Board.
* the PSEU has uncontrolled (i.e., pre-control device) emissions greater than or equal to any major source threshold for the pollutant subject to
Specifically, the Senate version of the IRS Restructuring and Reform Act included a provision that would have modified section 357(c) by requiring the transferor, in the case of a transfer of any property subject to
a non-recourse liability, to apportion the liability on the basis of the relative fair market values of all assets subject to
Once the experimenter left the room, the confederate asked the subject to
describe the experiment she had just completed.
If a corporation was a resident of both a foreign country and the U.S., and the foreign country permitted the corporation to use its losses to offset another person's income (as in the case of consolidated returns), then the dual-resident corporation could use any losses it generated twice--once to offset income subject to
It then filed refund claims for the employment taxes, maintaining those payments were not wages or compensation but, rather, SUCBs and as such not subject to
*How to determine the amount that is required to be subject to
FICA tax for any year.
Organizations found to be in violation of the FICA withhold payment requirements could be subject to
significant penalties and assessments.
It is well established that the flowthrough income generated by an S corporation is not subject to
self-employment (SE) taxes; see Rev.