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7701-2(c), adding a special rule that treats any domestic disregarded entity that is wholly owned (directly or indirectly) by one foreign person as a domestic corporation separate from its owner for purposes of reporting and record maintenance under Sec.
As a disregarded entity, for instance, the assets and income of the entity are treated as the assets and income of the member.
The employee claimed unfair dismissal and disability discrimination, on the basis that the previous warnings should have been disregarded as a reasonable adjustment.
1, disregarded entities must separately report for federal employment tax purposes (TD 9356).
7701-2(c) (iv)(B) that an entity that is otherwise disregarded as an entity separate from its owner will be treated as a corporation with respect to taxes under Subtitle C.
The notice stated that the IRS would generally accept two alternative methods for reporting and payment of employment taxes with respect to the employees of a QSSS or any other disregarded entity.
7701-3 treat a domestic business entity with a single owner either as a corporation or as an entity disregarded as separate from its owner (i.
Until now, North Tyneside has disregarded only part of the pension but Conservative Mayor Coun Linda Arkley said: "Before we took control of the council we argued strongly against the war pensions policy of the former Labour administration.
Robby Gordon disregarded a gentleman's agreement in racing when he passed a fellow driver during a yellow flag last week, then went on to win the race.
Effective January 1, 1997, certain eligible business entities may now choose to be classified as either a corporation or a partnership or alternatively be disregarded as an entity separate from its owner.
The Complaint charges, inter alia, that: (1) DHB's body armor products were unsafe and defective; (2) despite knowledge of this, the Company continued to falsely represent that its body armor products were safe and of high quality; (3) Defendants knew and/or recklessly disregarded that continued sales of its unsafe and defective body armor products could have a material adverse effect on DHB's finances; and (4) DHB lacked adequate internal controls and, therefore, failed to determine the true financial impact of withdrawal of any of its products.