Preemption - The ADA does not preempt other federal, state, or call laws providing equal or greater protection to the disabled; prohibit employers from implementing policies that limit or prohibit smoking in the workplace; or otherwise
address whether a person alleging an addiction to nicotine may be able to state a claim under the Act.
These reporting requirements vary depending on whether the toxic chemical is defined in terms of manufacturing or otherwise
The ruling, however, did nothing to elucidate or otherwise
expressly address the question of intercompany transactions or of any other question on the subsidiary look-through rule.
110(c)(1) defines the term "qualified long-term real property" as nonresidential real property, which is part of, or otherwise present at, the retail space referred to in Sec.
110(c)(3) defines the term "retail space" as real property leased, occupied or otherwise used by a lessee in its trade or business of selling tangible personal property or services to the general public.
If it is practical from a business perspective to do so, by minimizing the above activities in states in which they generally are not present or otherwise
operate,businesses operating through the Internet may be able to protect themselves from unnecessary state taxation.
197, was not deductible until the business and related goodwill were sold or otherwise
163(d)(1) is nevertheless allowable as a carryover, even if the deduction would have been disallowed because the taxpayer had insufficient taxable income or otherwise
would not have resulted in a tax benefit in the current year.
Despite the absence of Treasury guidance, the Service ruled that to the extent Company was subject to UBIT or otherwise
derived a tax benefit from the plan, its plan did not fall within the Sec.
457, amounts deferred in an "eligible" deferred compensation plan are not includible in income until paid or otherwise
made available to the employee.
not covered by insurance or otherwise
and compensated for." Before final passage of the bill, the Senate Finance Committee changed the wording to "losses .