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Gains and Losses--If you're lucky enough to have an appreciated asset such as stock or business property, certain strategies can help defer the tax upon sale.
To satisfy the IRS, an employee's election to defer compensation must be made before the period in which the income will be earned.
This treatment enabled the rabbi to defer income, even though the funds were subject to forfeiture in the event the employer became insolvent.
TEI submits that S should be permitted to defer recognition of all gain until such time as the revenue it generates on the intercompany sale is recognized as a deduction by P.
When executives can voluntarily defer compensation during the plan year, the Service will examine whether such executives could determine the actual amount deferred and make the deferral, and whether they are in violation of the constructive receipt doctrine.
Editor's Note: At the September 28, 1988, meeting of the FASB, the Board tentatively concluded to issue an exposure draft of a Statement that would defer the effective date of Statement 96 for one year.
arranged to defer the receipt of compensation for those services.
A top-hat plan is a nonqualified deferred compensation plan that lets highly compensated employees defer taxes on pay and any employer-matching funds.
In this case, after applying SAB 101, the taxpayer was required to defer recognizing income until it received "formal acceptance" from its customers.
Under the proposed regulations, an agreement to defer compensation will be valid if made before the first day of the month in which compensation is paid or made available.