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Young is important, because it provides a precedent for gain nonrecognition for property transfers between former spouses that were not specified in the original property settlement.
The proposed guidance is of particular significance to insured depository institution auditors who perform agreed-upon procedures to test the entity's compliance with specified safety and soundness laws, as required by the Federal Deposit Insurance Corporation Improvement Act of 1991.
plain language of the statute," and specifically rejected the Tax Court's holding that the class of items qualifying for specified liability loss treatment be limited to those deferred by the economic performance rules.
The new law reflects the AICPA's recommendations for preserving the establishment of GAAP and GAAS in the private sector; limiting the scope of required management and auditors' reports on internal controls to those over the financial reporting process (rather than the universe of a bank's operations); requiring the use of generally accepted standards for attestation engagements (GASAE) for auditors' reports on internal control and compliance with specified laws and regulations.
As a general matter, a "specified person" must file Form 8938 if the person has an interest in one or more specified foreign financial asset, and those assets have an aggregate fair market value exceeding either $50,000 on the last day of the taxable year, or $75,000 at any time during the taxable year.
2 : a person who plays a specified musical instrument or operates a specified mechanical device <pianist> <motorist>
Employers must understand how to determine whether an employee is a specified employee so that the plan is operated in accordance with Sec.
The specified carpeting utilizes non-PVC backing, is low-VOC, and is fully recyclable.
As such, a strict and literal interpretation of a policy provision requiring that disability be immediate, or from the date of the accident, or follow the accident within a specified number of days, would lead to an unjust result and would unreasonably restrict the coverage of the policy.
If so, the taxpayer may not treat the service as a specified covered service.
Spouses of specified individuals, as well as other related business entities, also may be specified individuals.
MCTR and MCTO thresholds and objectives could be specified in the capability needs documentation, such as the Initial Capabilities Document, Capability Development Document, and Capability Production Document.

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