Adding a series:Just as eliminating
a state law liability partition carries Federal income tax consequences under the partnership merger rules, the addition of a new series may cause similar problems.
At a minimum, consider eliminating
the requirement to file the form both with the return and separately with the Philadelphia Service Center.
the marriage penalty by adopting standard phase-outs for three income levels--low, middle- and high income taxpayers--and adopting one standard phase out method.
Casting allowed material to be added only to the areas that exhibited high stress and by eliminating
possible distortion due to weld stress.
It employs a combination of controlled infrared heating and convection to remove water and solvents from the coating, while eliminating
the "pops" and pinholes that usually accompany quick drying.
The report weighs the pros and cons of eliminating
or limiting deductions for state and local taxes, which could raise as much as $225 billion by 2002.
The taxpayer argued that the carryback was retroactive, extinguishing the deficiency and eliminating
the interest charge on the deficiency.
833 (1958)(grading eliminating
inadequate drainage); Munroe Land Co.
The simulation indicated that pouring directly through the riser and eliminating
the gating would increase yield.
904(c)) was retroactive, extinguishing the deficiency and thus eliminating
the interest charges on the deficiency.
An internal study group of the Securities and Exchange Commission has recommended eliminating
or modifying hundreds of rules and forms in an effort to improve the disclosure process.