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Both Section 987 and the 1991 proposed regulations require the taxable income or loss of a Section 987 QBU be computed in its functional currency and then translated at the average exchange rate (generally, an average of the daily exchange rates) into the functional currency of its owner.
Controlled services: The previously proposed regulations set forth a simplified cost-based method (SCBM) to preserve the Regs.
The EPA has published a proposed rule that would require individuals or firms (including maintenance staff of multifamily properties) who do renovation to take specified actions to reduce potential lead exposures to residents, especially children.
An OIG advisory opinion is a legal opinion issued by the OIG to a party about its fraud and abuse authorities to the party's proposed business arrangement.
Taken together, Notice 2005-43, which contains a proposed revenue procedure, and the proposed regulations aim to provide the same level of clarity for partnerships and LLCs already found in corporate tax law related to the issuance of equity to service providers.
Proposed change contains a new subpart and a contract clause addressing requirements for preventing unauthorized disclosure of export-controlled information and technology.
10 letter states, "The proposed FSP provides an elective alternative transition method for determining the opening balance of the APIC pool upon adoption of FAS 123(R).
The proposed representative office would market Bank's services to existing and potential customers in the United States.
The proposed statement on auditing standards would, if approved, replace SAS No.
The proposed studies should be designed to confirm and refine signatures that have been demonstrated to provide information that is potentially useful clinically and that may be used to aid in making clinical decisions.
The proposed SOP focuses on who should apply the equity method of accounting to unconsolidated real estate investments and how they should do so.