Sec. 1.199-2(a)(1), it appears that a corporate officer's wages may be included in the W-2 wage limit whether or not the officer is considered a common-law employee under
Sec.
This two-part article discusses how
Sec. 409A and the current proposed regulations apply to deferred compensation arrangements.
Sec. 1.382-10, which provides special rules on distributions from qualified trusts.
While
SEC requests for testimony and information in informal investigations are "voluntary," failure to comply with such requests can result in the opening of a formal investigation in which subpoenas can be issued.
1, 1999, all dividends received from noninsurance corporations are deductible, subject to the ownership limitations of
Sec. 24402(b).
Sec. 1361(b) does not prevent otherwise eligible banks from electing S stares; and
If you are a CFO or director of finance at a public company, consider these six tips for working effectively with the
SEC.
* Many rulings were issued on TEFRA audits, taxation of partnership income,
Sec. 704(b), partnership conversions, basis adjustments and in other areas.
For example, the definition of a trust qualifying to make the
Sec. 645 election is expanded.
Sec. 170(f)(11)(C) requires taxpayers to obtain a qualified appraisal for donated property for which a deduction exceeding $5,000 is claimed.
Both IRO
Sec. 1045 and California Revenue and Taxation Code
Sec.
For corporate taxpayers, the most significant TIPRA changes are the amendments to the
Sec. 355 spinoff rules.