1503-2(b)(i), a DCL cannot offset the taxable income of any domestic affiliate, regardless of whether the (1) loss offsets income of another person under a foreign country's income tax laws and (2) income that the loss may offset in the foreign country is, has been or will be subject to
tax in the U.
Prohibited activities or transactions by a person subject to
the jurisdiction of the United States include:
Therefore, those foundries subject to
the iron and steel MACT will not have to worry about the CAM rule, because the MACT will contain a CAM-equivalent protocol.
In a plan that provides for 100-percent vesting in the entire account balance, in the year in which an employee becomes vested in his benefit under such a plan, the amount included in wages subject to
FICA tax for the year is the total amount credited to the employee's account at the time he becomes vested (including income on amounts previously deferred, if any).
The biweekly or monthly payments to laid-off employees were SUCBs, not subject to
FICA or RRTA.
The amended rule defines the above terms and includes examples of corporations that are subject to
tax because they are engaged in one or more of these activities in the City.
If the LLC is a nonservice partnership, the partnership will be treated as a limited partnership, and members will be treated as LPs not subject to
Under sections 274(n)(2)(A) and 274(e)(5), XYZ's deductible M&E expense for the lunch is not subject to
the 50% limitation.
The plaintiff argued that Cudahy was essentially doing business in North Carolina because Cudahy and the related corporation (which was admittedly subject to
North Carolina jurisdiction) were "merged" (i.
partner are subject to
complex transfer-pricing rules.
Thus the embezzler would be required to report the restitution as a miscellaneous itemized deduction subject to
the two-percent adjusted gross income exclusion in the year of the restitution.
954-1T(d) adds a gloss to the statutory exemption by providing that an item of income is subject to
the high tax exception only if foreign taxes were paid or accrued (or deemed paid or accrued) with respect to that income.
Variable annuities are subject to
investment risk, including possible loss of the principal amount invested.
1031(b)-1(c) states that consideration received in the form of an assumption of liabilities (or a transfer subject to
a liability) is to be treated as "other property or money.
If a subject to
be arrested has not threatened anyone, the arresting officers initially can apply little or no force and then escalate their response as needed.