Georgia (and New York) Reexamine their IRC Section 338(h)(10) Election for S Corporations, Jones Day State Tax ReturnJonesDay
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Internal Revenue Service (IRS) Final Regulations under the golden parachute rules of 1986 Internal Revenue Code Section 280G. Provisions under the 1989 IRS proposed regulations; Changes made by the 2002 reproposed regulations; Features of the 2002 proposed regulations retained in the final regulations...
Calculating Basis for IRC Section 1031 Like-Kind Exchanges.The article offers information on aspects related to accounting of plant assets in compliance with Internal Revenue Code (IRC) section 1031. Topics discussed include the importance of Accounting Standards Codification (ASC) for asset accounting,...
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They need not arise out of anything published in Nature, but those that do should not be highly technical com- ments on Articles or Letters (where the Matters Arising section remains appropriate). 0 © 1986 Nature Publishing Group http-equiv="content-type" ...
IRS Grants 2006 IRC Section 470 Relief; Additional Foreign Currencies Receive Mark-to-Market TreatmentHoward LeventhalDavid Racich, Ernst & Young
Section 165(c)(2) deductions also frequently prompt IRS oversight, and in many instances, the standard tax preparation software does not adequately address this deduction, since it's generally geared to the more familiar section 1211 capital loss treatment. But while section 1211 is an appropriate...
Sec. 338(h)(10) elections with S corps.(IRC section 338(h)(10); S corporations)Monroe, Tracy J
Recent amendments to IRC sections 457 and 3401 changed the characteristic of distributions from a government section 457 deferred compensation plan, from payment as wages to payment as a pension or ann...