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18 Apr 2018, 8:20 am
Therefore, “[w]hen considering MTP’s affiliation with VIPAR under the minority shareholder rule, the Area Office erred in concluding Joe Gear’s 1/120th interest does not provide Joe Gear with control or the power to control VIPAR. [read post]
17 Apr 2018, 8:00 am
The suspension doesn’t extend to new Code Sec. 864(c)(8), as added by TCJA, which provides the extent to which a nonresident alien individual’s or foreign corporation’s gain or loss from the sale, exchange, or other disposition of a partnership interest is effectively connected with the conduct of a U.S. trade or business. [read post]
17 Apr 2018, 8:00 am
The suspension doesn’t extend to new Code Sec. 864(c)(8), as added by TCJA, which provides the extent to which a nonresident alien individual’s or foreign corporation’s gain or loss from the sale, exchange, or other disposition of a partnership interest is effectively connected with the conduct of a U.S. trade or business. [read post]
17 Apr 2018, 7:21 am
See also 2 W. [read post]
16 Apr 2018, 8:57 am
On Tuesday, April 17, any guest who dines in-restaurant at Boston Market can get a $10.40 Tax Day Meal Special, which includes a Half Chicken Individual Meal with 2 sides, cornbread, a regular fountain beverage and a cookie. [read post]
15 Apr 2018, 8:25 am
For example, Hobby Lobby places price tags on individual store products stating their “Marked” price, such as $17.99 for a photo frame. [read post]
13 Apr 2018, 1:05 pm
If you think Kellogg/Blinded Veterans is the right kind of UC w/a limited remedy (ct said unnecessary in Kellogg—Ginsburg points out in BV that the dct should consider whether that’s necessary). [read post]
13 Apr 2018, 12:59 pm
Despite the explosion of interest in cryptocurrencies (currently more than 1,500 such currencies exist) and the monumental increase in Bitcoin’s value last year (an uptick of more than 1,400 percent before year’s end), the IRS has not updated its views or issued further guidance to investors, thus leaving individuals scrambling to make sure that their 2017 tax returns are properly capturing cryptocurrency transactions. [read post]
13 Apr 2018, 11:09 am
What’s new on the form? [read post]
13 Apr 2018, 8:58 am
Use of another’s TM was an egregious example, but other things w/the same dishonest effect fit under the broader UC umbrella. [read post]
13 Apr 2018, 5:00 am
That is, the council’s decision as to whether or not to reimpose an invalidated sanction represents a judgment as to which individual sanctions were actually essential to achieving EU policy goals vis-a-vis Iran and Syria. [read post]
12 Apr 2018, 7:01 pm
In general, FLSA “hours worked” includes all time an employee must be on duty, or on the employer’s premises or at any other prescribed place of work, from the beginning of the first principal work activity to the end of the last principal activity of the workday. [read post]
12 Apr 2018, 3:17 pm
S corporation owners receive W-2 compensation. [read post]
12 Apr 2018, 3:17 pm
S corporation owners receive W-2 compensation. [read post]
12 Apr 2018, 1:00 pm
At almost exactly the same time that I briefed them on the PDB, one of my colleagues did the same for President George W. [read post]
12 Apr 2018, 9:36 am
Fox testified it would issue licenses to individuals, but the cost is a different question. [read post]
12 Apr 2018, 8:48 am
Each supplier’s percentage of custom-fitted brace billings were also compared to the national average. [read post]
11 Apr 2018, 1:25 pm
“Open Market” items is a term of art to describe items that are not available on the FSS but are added to individual FSS task order deliveries. [read post]
11 Apr 2018, 11:32 am
As it stands, under Title VII of the Civil Rights Act of 1964, it is prohibited for an employer to “discriminate against any individual with respect to his compensation” for not only a person’s race, color, or sex, but also his or her national origin or religion. [read post]
11 Apr 2018, 9:32 am
Yet if the state believes that political endorsements undermine judicial integrity, endorsements by interest groups and private individuals would do so about as much, or perhaps even more. [read post]