Both Section 987 and the 1991 proposed
regulations require the taxable income or loss of a Section 987 QBU be computed in its functional currency and then translated at the average exchange rate (generally, an average of the daily exchange rates) into the functional currency of its owner.
The comparable uncontrolled services price method, the comparable profits method, the unspecified method and the gross services margin method provisions of the temporary regulations remain substantially similar to the provisions found in the previously proposed
rule requires that a "certified renovator" supervise each renovation--defined as any activity that disturbs more than 2 s/f of paint.
Significantly, Notice 2005-43 and the proposed
regulations eliminate the different tax treatments for the issuance of profits and capital interests.
The OIG grouped the cost savings in the cardiac surgery proposed
arrangements into four categories.
CCR believes that the proposed
alternative transition method will be helpful to preparers and auditors, and we therefore fully support the proposed
change updates requirements for dealing with labor relations matters; deletes obsolete or unnecessary text; and relocates to Procedures, Guidance, and Information (PGI), procedures for referral of labor relations matters to the appropriate authorities, for reporting the impact of labor disputes on defense programs, for conducting investigations of suspected violations of labor standards, and for preparation of notices and waiver requests relating to certain labor requirements.
SAS will be significantly more specific than SAS No.
Some 40 people attended a meeting Tuesday night at the Lancaster Library to listen to waterworks officials' explanation of the proposed
rule would enumerate situations in which creditors would be permitted to share medical information among affiliates.
For example, projects may be proposed
to analyze gene expression in both frozen tissue and paraffin-embedded tissue, to analyze gene expression at both the RNA and protein level or to analyze both epigenetic alterations and gene expression.
SOP is broader than both SOP 78-9 and APB Opinion no.
Being a "nonattainment area" under the proposed
standards has broad implications.
Environmental Protection Agency today announced several new developments regarding the proposed
revisions to the "Federal Manual for Identifying and Delineating Jurisdictional Wetlands," which are published in today's Federal Register.
Defense: As Department of Defense(DOD) programs continue to dominate federal R&D spending, the more than 14 percent increase proposed
for the agency in FY '88 would increase the agency's share of the federal R&D pie by 3.