(ii) the waiver of such pay under section 5305 of title 38 of such Code, as a result of an award of compensation under title 38 of such Code pursuant to a determination by the Secretary of Veterans Affairs, the 3-year period of limitation prescribed in subsection (a) shall be extended...
(6) Program Goals: The exhibits that follow this section cover specific information about using Command Code EPLAN. See Exhibit 2.4.46-1 Command Code EPLAN Request shows what data in what format to enter to get the EPLAN screen. See Exhibit 2.4.46-2 EPLAN screen layout. See Exhibit 2.4.46...
will have in effect an election under Section 754 of the Internal Revenue Code of 1986, as amended (the “Code”), for the Taxable Year in which the Initial Sale occurs and for each Taxable Year in which an exchange of Partnership Units for Class A Shares occurs, which elections...
WHEREAS, AHLLC and each of its direct and indirect Subsidiaries (as defined below) treated as a partnership for United States federal income tax purposes currently have and will have in effect an election under Section 754 of the United States Internal Revenue Code of 1986, as amended (the “...
Court also have, with very rare exceptions, concluded that a tax refund suit—even if that includes stand-along cases for additional overpayment interest—is subject to the 2-year statute of limitations (from the IRS denial of the administrative claim) in section 6532. Tucker Act claims, howeve...
The blacklist is made up of third countries only, which means that EU member states are not included. The third countries are screened by the Code of Conduct Group Business Taxation (COCG), an intergovernmental, legally non-binding instrument of the EU that was set up in 1997 to ‘identify...
The buyer's basis of property is the cost of such property, under Section 1012(a). The FMV of property is relevant, directly and indirectly, in innumerable provisions of the Code and Regulations. The cost of selling or liquidating an asset is something every seller must take into ...
IND_DOWNTURN is a dummy variable that equals 1, if a firm's industry (based on a 2-digit SIC code) experiences a downturn in a given year, defined by a median sales growth rate below 0 and a median stock return below −30% (Opler & Titman, 1994). The regression results in Table...
for which any person or persons shall offer to take the total amount of such unpaid taxes as defined in section 5-37.0 of the Nassau County Administrative Code. Effective with the May 05, 2021 lien sale, Ordinance No. 175-2015 requires a $125.00 per day registration fee for each person ...
MALPRACTICETAXATIONTORTSDAMAGESACTIONS &defenses (Administrative lawINTRODUCTION About five years ago, I published an article exploring the areas in which reported...Todres, Jacob LSt John's Law Review AssociationSt Johns Law Review