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4 Jan 2021, 3:31 am
[emphasis in original] In this respect, the Enlarged Board subscribes to the principle expressed in decision R 8/15 (cited in decisions R 16/14, R 1/16, R 7/16, R 9/17, R 2/18 and R 3/18) whose catchword 1, in the pertinent part, reads as follows:[...] [read post]
11 Jun 2012, 10:24 am
Whether Rollison was using single purpose entities or was just a bit careless with his business ventures, does not bear on the lesson: keep each entity separate and apart, making sure there is nothing that even hints at spillover from one entity to another. [read post]
21 Oct 2010, 9:57 pm
In preparing applications for 501(c)(3) status for various entities, I have often come across the statement that there is no definition for a “church” in the Internal Revenue Code; the examiners who determine whether a particular applicant for tax-exempt status is really a “church” or not just kind of eyeball it. [read post]
1 Jun 2016, 5:10 pm
The spreadsheet does have details on these costs, but does not explain how they will be financed. 3. [read post]
15 Nov 2017, 7:39 pm
See D.I. 3-1 (“Proposed Consent Judgment” or “PCJ”). [read post]
8 Nov 2022, 6:42 am
Under the proposed regulation, companies would have to provide information about Scope 1 and Scope 2 emissions and provide a related attestation report from an independent service provider if the company is an accelerated or large accelerated filer.The proposal also would include Scope 3 disclosures to the extent they are material or if a company has such an emissions target. [read post]
17 Feb 2021, 8:41 am
What does this mean for our clients? [read post]
17 Feb 2021, 8:41 am
What does this mean for our clients? [read post]
25 Apr 2023, 10:58 am
Additionally, the law would make it unlawful for “any person” (apparently not just regulated entities or small businesses) to implement a geofence around an entity that provides in-person health care services where such geofence is used to: (1) Identify or track consumers seeking health care services; (2) collect consumer health data from consumers; or (3) send notifications, messages, or advertisements to consumers related to their consumer health… [read post]
9 Mar 2012, 5:57 am
[Continued from Wednesday's Part 3 and the preceding Part 1 and Part 2.] [read post]
3 Apr 2013, 9:01 pm
Second, various religious leaders are losing the public battles over (1) statutes of limitations for child sex-abuse victims (check out www.sol-reform.com), (2) gay marriage, and (3) contraception, especially when it comes to employers paying for health care. [read post]
3 Nov 2020, 9:10 am
To apply, the applicant must be a business, a 501(c)(3), or an agricultural entity that operates in Lancaster County and employs 500 or fewer employees. [read post]
6 Jan 2017, 4:22 pm
These are the starting guidelines that need to be evaluated on a case-by-case basis:1. [read post]
6 Jan 2017, 4:22 pm
These are the starting guidelines that need to be evaluated on a case-by-case basis:1. [read post]
5 Feb 2014, 12:00 am
3. [read post]
29 Jun 2017, 7:43 am
[3] IRC § 1402(a)(1) requires the payment of self-employment tax where a lease requires “material participation. [read post]
27 Dec 2018, 2:02 pm
However, the NJ State Senate has already passed the "Pass-Through Business Alternative Income Tax Act" by vote of 40-0, so there's a good chance that this may become law, and very soon.Here's the gist of how the new law is supposed to work:1) NJ will start implementing a new business tax, effective January 1, 2018, on pass through business entities (such as limited liability companies, S-Corporations, and Partnerships).2) This new business… [read post]
26 Oct 2019, 3:00 am
This section does not prohibit use or operation necessary for reasonable maintenance of seized property. [read post]
2 Apr 2016, 12:27 am
This section does not prohibit use or operation necessary for reasonable maintenance of seized property. [read post]
13 Dec 2017, 10:50 am
R.1:36-3.1:36-3. [read post]