Also found in: Dictionary, Thesaurus, Medical, Financial, Idioms.
References in periodicals archive ?
The proposed regulations address an inappropriate income exclusion under the current regulations, occurring when a corporation borrows funds from a third party, then lends them to a related affiliate to invest in tax-exempt obligations.
Transfers of Foreign Affiliates Within an Arm's-Length Group.
Granite Broadcasting did some fancy footwork to land the NBC affiliate in the fifth market
Section 23A limits the total value of transactions with any one affiliate to 10 percent of the bank's capital and limits transactions with all affiliates to 20 percent of capital.
Reflecting national trends, the affiliates are heavily involved with transition efforts and report extensive involvement with increasing numbers of family members and "significant others" of persons with deaf-blindness.
Draft regulation 5902(7) will prevent the taxpayer from accessing the surplus balances of affiliates owned by the affiliate that is the subject of the disposition.
to except from filing Form 990 any organization that is an affiliate of a governmental unit.
The regulations deviate from well-established tax law principles concerning the taxation of corporate affiliates on a "separate company" basis.
Specifically, the revised legislation will narrow the scope and number of non-controlled foreign affiliates for which detailed information is required to be submitted.

Full browser ?