How many states will not elect
either a Governor or a Senator?
If a company's sole purpose in adding a subsidy is to allow key employees to elect
more tax-free benefits under the cafeteria plan, the subsidy method is too costly.
Combination category 2/3 transfer: Statement: T hereby elects
that the automatic allocation rules will not apply to any transfers by T to B in 2006 or to any additional transfers T may make to B in subsequent years.
Initially, most taxpayers elect
the recalculation method.
This simplifies identifying these gifts should the reporting spouse want to elect
out of the GST deemed-allocation rules (if applicable).
However, if the spouse did not elect
to be relieved of liability during his lifetime, the spouse's estate cannot make an election under Sec.
Page 5 of IRS Publication 501, Exemptions, Standard Deduction, and Filing Information, discusses spouses who elect
to file separately and how one spouse may be able to file as head of household if the spouses live apart and meet certain tests.
The taxpayer may elect
on an annual basis to compute the amortization using the constant-yield method.
Beginning in 1998, an individual engaged in a farming business can elect
to treat all or a portion of his taxable income attributable to farming as "elected
The Board determined to call the Special Meeting in September 2006 for the purpose of providing Stockholders with another opportunity to elect
directors without waiting until the 2007 Annual Meeting.
In some of the more interesting rulings to date regarding a new enterprise, practitioners filed a Form SS-4, Application for Employer Identification Number, and thought it was sufficient to elect
3]The Board also resolved to elect
Michel Massart, Ernest Cravatte and Tope Lawani as members of the Audit Committee and to elect
The situation at issue involves a will that allows the executor to elect
any amount as QTIP.
Finally, the plan can allow the participant to elect
one of the four choices.
A taxpayer who does not affirmatively elect
the ratable accrual method described in Sec.