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24 Jun 2019, 11:18 am
Income from a CFC that is categorized as Subpart F income has to be included in the gross income of the parent company [read post]
7 Dec 2019, 3:31 pm
IRC 3401(c), 3121(d)(1), 3306(i). [read post]
24 Feb 2023, 1:27 pm
Assignment in gross seems anachronistic given the development of licensing. [read post]
5 Jun 2012, 8:35 am
Switching from the traditional net-income based tax scheme, where income is apportioned to states based upon the typical three-factor (property, payroll, and sales) formula, the CAT situses to Ohio the taxpayer's gross receipts from the sale of products or services if the customer receives the property or the benefit of the service in Ohio. 6 Taxpayers then pay a minimum tax of $150 on their Ohio gross receipts up to $1 million and a tax rate of 0.26% on Ohio gross… [read post]
19 May 2022, 9:50 am
Under TOC, developers can build more total floor space, include more apartments, and provide fewer parking spaces than they’d otherwise have to. [read post]
7 Mar 2017, 6:53 pm
Hillsborough County Medical Marijuana Licensing OrdinanceHow to Find a Complete Copy of the Hillsborough County Medical Marijuana Licensing Ordinance? [read post]
7 Mar 2017, 6:53 pm
Hillsborough County Medical Marijuana Licensing OrdinanceHow to Find a Complete Copy of the Hillsborough County Medical Marijuana Licensing Ordinance? [read post]
24 Oct 2017, 5:30 am
Key Findings Most state sales tax bases are smaller than ideal. [read post]
7 May 2020, 2:55 am
If successfully designed, accelerating the tax benefit associated with NOL deductions could be expanded to other tax assets, such as R&D tax credits or depreciation allowances, if additional liquidity is needed. [read post]
4 Nov 2018, 10:56 am
Supp. 2d 45 (D. [read post]
2 Jun 2021, 7:06 am
” Also, subsection 2(d)(iii) is a defense to “this section,” whereas subsection 2(d)(i) is expressly limited to the rights in “paragraph a. [read post]
11 Feb 2020, 1:55 am
Klobuchar (D-MN) Sen. [read post]
5 Feb 2014, 6:33 am
It gives some employees a different compensation package than they’d otherwise prefer, and it makes it harder for states with unfunded pension issues to put their finances in order. [read post]
16 Jul 2020, 3:30 pm
Der wirtschaftliche Druck auf die europäisch-amerikanische Politik, eine neue Lösung zu finden, ist deshalb gross. [read post]
29 May 2019, 10:59 am
Any material part of the normal operation of the licensee.[36] Substantially the same as Michigan’s law.[37] Exceptions –Size Fewer than 10 employees, or with gross annual revenue less than $5 million, or year-end total assets less than $10 million. [read post]
5 Nov 2009, 12:29 pm
Supp. 699, 703 n.8 (D. [read post]
21 May 2021, 9:00 am
Let us know what you’d like one. [read post]
14 Jan 2009, 8:04 am
(a) In General- Section 2031 of the Internal Revenue Code of 1986 (relating to definition of gross estate) is amended by redesignating subsection (d) as subsection (f) and by inserting after subsection (c) the following new subsections: ‘(d) Valuation Rules for Certain Transfers of Nonbusiness Assets- For purposes of this chapter and chapter 12— ‘(1) IN GENERAL- In the case of the transfer of any interest in an entity other than an… [read post]
26 Feb 2018, 3:00 am
If you have a combined household income of $200,000, saving about 25% of your gross income would put you on course to save $50,000 a year. [read post]
[Josh Blackman] "Veteran" Ninth Circuit Judges Complain to L.A. Times About New Ninth Circuit Judges
23 Feb 2020, 9:36 am
Trump appointee Eric D. [read post]