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In reversing the New York decision, the Supreme Court said that requiring nonresidents to pay more tax than similarly situated residents, solely on the basis of their liability for alimony payments, violated the rule of substantial equality of treatment.
Nonresidents entitled to deduct alimony payments
A taxpayer, which in a refund action would have the burden of proving substantial nexus elsewhere, must consider the nature of its products and the selling price in attempting to equate large sales volume with the degree of effort and activity necessary to a finding of substantial nexus.
Michigan nexus developments
Within three years, the return on investment in our program pays for the program and is projected to cover a significant portion of illness insurance" said Maria Elliott, chief executive of Substantial Solutions.
Innovative Employee Benefit Program Can Save Companies Substantial Amounts
734(b) is required for a distribution with a substantial basis reduction.
Disallowance of certain partnership loss transfers
The penalty (20% of the underpayment related to the tax shelter) applies to an understatement of income tax that is substantial because it exceeds 10% of the tax that should have been shown on the return or $5,000 ($10,000 for a C corporation), whichever is greater.
Tax planning and the tax shelter penalty rules
the legislative history indicates that Congress intended to treat activities engaged in for a substantial lobbying purpose as outside the scope of section 162(e)" to be conclusory--make-weight.
Proposed lobbying disallowance regulations
During the month of September, the Company also launched a substantial national media campaign that resulted in ads being placed in Pet Products News, Cat Fancy Magazine and Cats and Kittens Magazine.
Pet Ecology Brands, Inc. Announces Operational Results for September; First Month Results of National Rollout Achieves Results beyond the Expectations of Management
6662 definition of "substantial" for corporate taxpayers, to provide that there is a substantial understatement when the amount of the understatement for the tax year exceeds the lesser of 10% of the correct tax (or, if greater, $10,000) or $10 million.
Modifications of substantial understatement penalty for nonreportable transactions
The Tax Court upheld the IRS determination that the loan was made to DRPC and that Don Reser did not have enough basis to claim the deductions, assessing penalties on both Resers for negligent, substantial understatements of tax and or failure to file on time.
Wife granted innocent spouse relief from husband's disallowed deductions
On January 13, 1993, the Internal Revenue Service issued proposed regulations under sections 6662(e) and 6662(h) of the Internal Revenue Code, relating to the imposition of the accuracy-related penalty for substantial and gross valuation misstatements attributable to section 482 allocations.
Proposed section 482 penalty regulations
The Substantial Shareholder has continued to notify the Company and as at the date of this voluntary announcement, the Substantial Shareholder holds a 23.
Singapore : KrisEnergy comments on the ongoing divestment by a Substantial Shareholder
The timing for a taxpayer to recognize income when property is received for performing services is generally based on when the property is either no longer subject to a substantial risk of forfeiture or is transferable under Sec.
Prop. Regs. limit conditions resulting in substantial risk of forfeiture under Sec. 83

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