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In his June 6 Order, the ALJ ruled that because Peyrelevade's testimony will involve "significant determinations regarding credibility," it is "both important and proper that [Peyrelevade] be required to appear in person at heating if he intends to testify.
Even though the arrest of Evans was based on erroneous computer information, the Court ruled that the evidence seized pursuant to his arrest was admissible.
If these notices are ever ruled to be a precondition to use of either the withholding exemption under section 3402(s) for vehicles, or the special accounting period rules developed as part of the year-end withholding rules mandated by the Recordkeeping Repeal Act of 1985,(5) however, IRS payroll agents could assess penalties on employers for failure to withhold and report at the time each particular noncash fringe benefit is provided.
The Service ruled that the transfer terminated the S election.
The IRS favorably ruled that the amounts placed in the irrevocable trust for the rabbi would not be included in the rabbi's taxable income until actually received by or otherwise made available to him.
The IRS ruled that the corporation was eligible under Sec.
27) The IRS ruled (28) that an S corporation could not retroactively change to the cash method because it would have been earlier than the revenue procedure's effective date.
The Service ruled that the temporary conversion did not ternfinate the initial S election.
The IRS ruled that the (1) partnership would be taxed as an S corporation and (2) transaction did not create a second class of stock.
Although the IRS ruled that the election was ineffective, it was inadvertent under Sec.
The IRS ruled this inadvertent and granted S status.