References in periodicals archive ?
The purpose of the initiative is to avoid further litigation between the IRS and employers claiming the credit, when the Service has denied the credit because the employer failed to obtain certification from the appropriate state employment agency that its new hires belonged to any of the targeted groups.
* No reference is made for claiming the Lifetime Learning Credit for expenses incurred in study abroad programs; and
Corporation B filed returns for calendar-year 1983 and 1984, properly claiming an investment tax credit (ITC).
6416(a)(4) procedure does not forbid a tax-exempt user that purchases tax-inclusive gasoline from instead claiming its own gasoline tax refund or credit using the procedures in Sec.