The Punjab government also transferred
and posted five officers.
Abdul Shakoor has been transferred
from Thano Bola Khan to Karachi (South) on promotion as Senior Civil Judge against the post lying vacant.
Bongard then transferred
his Class B interests to a separate FLP.
The amount that can be transferred
for the years 1991 through 1995 is reduced to the extent that the employer has previously contributed to a 401(h) account or a welfare benefit fund covering the same benefit liabilities.
Fateh Mubeen Nizam has been transferred
from Karachi (South) to Sanghar; Nadeem Badar Kazi is transferred
from Karachi (East) to Kandhkot; Aliya Anwar is transferred
from Karachi (East) to Tando Adam.
We agree with those decisions, and affirm the Tax Court's finding that A and E retained for their lives the right to the income from the assets transferred
Kimbell's interests in the LP and LLC based on lack of control and marketability, of the LR The IRS subsequently audited the Kimbell estate, determining that the transfers to the LP and LLC were subject to section 2036(a) and that the value of the assets transferred
should be included in the gross estate.
424(c) (4) (A) only applies if the employee has already exercised the option and the stock received is transferred
. IRC Sec.
This matter of safely storing transferred
data is a very real problem, not just for mainframes and open systems but between open systems servers too.
In reaching its decision, the court reviewed the different stamp taxes and found that they share five common elements: (1) All are imposed at the time of transfer (2) The amount due is based on the value of the item being transferred
(3) The tax rate is relatively low - about one percent or less of the consideration (4) The tax is imposed irrespective of gain or loss on the transaction (5) The tax must be paid prior to recording the deed
If so, neither the exchanging shareholders, nor the corporations whose shares are transferred
or the transferee holding company, should recognize taxable income.
Commissioner, 115 TC 589 (2000), the Tax Court held that it is possible to structure a GRAT on a "zeroed out" basis so the value of the grantor's retained annuity exactly equals the value of the property transferred
to the trust.
The Circular is limited to secondment defined as follows: The transfer of personnel between related parties for a limited period, where the receiving party either enters into an employment contract with the transferred
employee or is to be regarded as the individual's "economic employer." A company is considered the economic employer if it integrates the seconded employee into its business, has a right of direction and control over the employee, and bears the costs incurred for the seconded employee, either by paying the employee directly or by having the other enterprise advance the remuneration on its behalf.
1968), a transfer in trust was considered a transfer of a present interest since the trust instrument permitted the beneficiary to withdraw the transferred
amount for a limited period of time (often 30 days or less).
Packetized SCSI allows commands, messages, status, and data to be transferred
between SCSI devices, like peripherals and storage, faster and more efficiently.