Section 44AB of the income-tax Act, 1961, which provides for tax audit of certain taxpayers, has been amended in the recent past in order to relax the compliance burden on small taxpayers. However, while these amendments are well-int...
Specifically, the SEC adopted the following: * Amendments to Rules 1-02, 2-01, 2-02 and 2-07 of Regulation S-X under the Securities Act * Amendments to Items 10, 308, 401 and 406 of Regulation S-B under the Securities Act * Amendments to Items 10,...
LET'S CONSIDER PROVISIONS OF SECTION 45(2) OF THE INCOME TAX ACT,1961 Provisions of Section 45(2) deals with situation when Capital Asset is converted into Stock-in-trade of the business by the assessee and provides method for capitation of Capital Gain on such conversion. In real est...
SEC Proposes Changes to “Accredited Investor” Definition Under the Securities ActLaurie A. CervenyCharles A. Sweet
SEC Adopts Final Rules Subjecting Most ABS Issuers to Indefinite Exchange Act Reporting ObligationsCharles A. Sweet
SEC adopts Dodd-Frank Act rules on compensation committees and their advisersPeter J. RomeoRichard J. ParrinoAlan L. DyeMartha N. SteinmanKevin K. GreensladeJohn B. BeckmanC. Alex Bahn
Nov 8, 2024 4 Statement of changes in beneficial ownership of securities 3,4,5 Nov 8, 2024 3 Initial filing by director officer or owner of more than ten percent 3,4,5 Nov 5, 2024 10-Q Quarterly report which provides a continuing view of a company's financial position Quarterly Fil...
(2) Not more than 50% of a single common open space may be used by the Child Care Facility; and (3) The hours of use of the common open space by the Child Care Facility are limited to Monday through Friday, 9 am to 6 pm. ...
Ryan M. HardingCarol A. HarringtonEdwin C. Laurenson
Donaldson on December 16, 2004 announced the establishment of an advisory committee to assist the SEC in examining the impact of the Sarbanes-Oxley Act and other aspects of the federal securities laws on smaller public companies. The Co-Chairs of the new committee are Herbert S. Wander, a ...