Moreover, although the 2006 proposed
regulations still require a taxpayer to recognize section 987 foreign currency gain or loss only as remittances are made, unrecognized foreign currency gain or loss is recognized only in the same proportion as the remittance bears to all of the assets of the Section 987 QBU.
Until those regulations are finalized, taxpayers may rely on the proposed
global dealing regulations; thus, Prop.
rule requires that the "certified renovator" be present at the worksite on a regular basis to oversee work practices, but EPA requests comment on whether this individual should be physically present at the worksite at all times, and whether they should prohibit this individual from being assigned to more than one job at a time.
Similar to the cardiac surgery proposed
agreement, an independent program administrator would collect and analyze the data and the hospitals would pay the physician groups 50 percent of the cost savings for a period of one year.
regulations provide clear guidelines related to determining value by introducing a new type of partnership interest, the Safe Harbor Partnership Interest.
change updates requirements for preparation of DD Form 250, Material Inspection and Receiving Report; and relocates to PGI, procedures for documenting contract quality assurance performed at a subcontractor's facility and for distribution and correction of DD Form 250-1, Tanker/Barge Material Inspection and Receiving Report.
The CCR letter was filed 10 days after an earlier letter from CCR taking issue with a different proposed
FSP on FAS123(R), Practical Exception to the Application of Grant Date as Defined in FASB Statement No.
The FSA has no objection to the establishment of the proposed
County officials have proposed
hiking water rates 31 percent to 33 percent in March and 8 percent to 9 percent in July for the more than 50,600 homes and businesses that the Waterworks District supplies in west Palmdale and Lancaster.
As an applicant you will be solely responsible for planning, directing, and executing the proposed
SOP takes a balance sheet approach that differs from the conventional income statement approach whereby an investor applies its "percentage ownership interest" to the investee's GAAP net income to determine the investor's share of earnings or losses.
EPA reviewed the standards and proposed
a new standards for both PM and O.
If Congress keeps the FY '87 allotment intact, the administration's proposed
FY '88 NIH expenditure would total $5.
regulations do update the current section 263(a) regulations, however, by clarifying their interaction with the uniform capitalization rules under section 263A of the Internal Revenue Code.
The Service recently published proposed
regulations revising the existing regulations on the treatment of dual consolidated losses (DCLs) under Sec.