Sentences with phrase «'s a special rule»

Rentals: Attention VRBO and Airbnb hosts: There are special rules when it comes to rentals, especially if it's a vacation home.
But it covers such topics as filing requirements, quarterly estimated tax payments, self - employment taxes and special rules for vacation home rentals for independent contractors.
Many industries must abide by special rules or processes that can be complicated.
Life insurance companies get special rules, and, thankfully, institutions participating in the bailout are excluded altogether.»
There are special rule for husband - wife ventures.
The AMT also has special rules for the treatment of net operating losses and depreciation.
The House then votes on adoption of the special rule, which needs only a simple majority to pass.
In the House, the Rules Committee often reports a so - called special rule that sets aside one or more points of order.
Could newspapers be converted to community - based income trusts, subject to special rules, on terms favourable to existing owners?
Special rules may apply with respect to certain subsequent sales of the Shares in a disqualifying disposition, certain basis adjustments for purposes of computing the alternative minimum taxable income on a subsequent sale of the Shares and certain tax credits which may arise with respect to optionees subject to the alternative minimum tax.
This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.
Developed countries have historically insisted on special rules to protect their textile and apparel producers because of perceived vulnerability to import competition.
How this could affect you: The new rules concerning pass - through income may be good for freelancers and owners of profitable small businesses, but subject to some special rules based on your income and the type of business.
There are special rules that allow borrowers who are AmeriCorps or Peace Corps volunteers to use their Segal Education Award or Peace Corps transition payment to make a single «lump - sum» payment that may count for up to 12 qualifying PSLF payments.
Does that mean that special rules regarding taxation, or account limits will be harder to adhere to?
Special rules limit the deductibility of compensation paid to the Chief Executive Officer and to each of the three most highly compensated executive officers other than the Chief Executive Officer and the Chief Financial Officer.
It does not discuss all aspects of U.S. federal income taxation that may be relevant to particular holders in light of their particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners in partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) that hold HP Co. common stock, pass - through entities (or investors therein), traders in securities who elect to apply a mark - to - market method of accounting, stockholders who hold HP Co. common stock as part of a «hedge,» «straddle,» «conversion,» «synthetic security,» «integrated investment» or «constructive sale transaction,» individuals who receive HP Co. or Hewlett Packard Enterprise common stock upon the exercise of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more of HP Co. common stock).
In addition, it does not describe all of the tax consequences that may be relevant in light of a U.S. Holder's particular circumstances, including non-U.S. tax consequences, state and local tax consequences, estate tax consequences, alternative minimum tax consequences, the potential application of the Medicare contribution tax, and tax consequences applicable to U.S. Holders subject to special rules, such as:
There are special rules for capital gain treatment in some cases on distributions from retirement plans.
Special rules and limits can apply.
the National Association of Insurance Commissioners promulgated special rules for the sale of EIAs because of the abuses.
However, some state governments have begun regulating bitcoin - based companies by either applying existing licensure regulations to them or crafting special rules for the businesses.
Beyond that, there is no special rule of thumb for allocation of stocks, bonds, cash, and other assets.
The special rule lets us pay a full Social Security check for any whole month we consider you retired, regardless of your yearly earnings.
Special rules are provided for S corporations and real estate investment trusts (REITs).
Certain Shareholders (including broker - dealers, traders, banks and other financial institutions, insurance companies, real estate investment trusts, tax - exempt entities, Shareholders whose functional currency is not the US dollar or other investors with special circumstances) may be subject to special rules not discussed below.
Similarly, they don't get special rules for what health insurance coverage they provide.
they came to this country why should we make special rules for them?
You also need to follow these special rules and we'll throuw in a free heavenly toga!
Through the years Sufism developed special rules and regulations, customs, and modes of conduct, and different sects grew up, both Shi`a and Sunni.
The only thing that makes you «gay» is what YOU do in your bedroom - so why are you wanting special rules for that?
They have these special rules that allow them to get what they like to call «married.»
This has NOTHING to do with the Catholic Church other than they want to run their businesses, not their Church by «special rules» that allow them to dictate what coverage is or isn't in their employee insurance policies.
Anthropologist Bronislaw Malinowski, for example, proposed that the study of religion is concerned with «the traditional acts and observances, regarded by the natives as sacred, carried out with reverence and awe, hedged around with prohibitions and special rules and behaviour.
The centre of Essene life, then, was at Qumran, but there were other Essenes who observed special rules and lived in cities elsewhere.
Special rules govern the determination of the full - time status of both seasonal employees and rehired employees.
Let's institute a special rule: The baskets are impervious to high wind and there is a force field around the court so we don't have foreign objects (other than the ball and, uh, Spartans) flying around.
I think last year was the century, so they made a special one [with special rules].
If you are age 14 or younger, or if you, yourself are a child in foster care, ask us about special rules.
If you let your fear of what other people think of your parenting skills get in the way, you're sending a message to your child that there are special rules that apply when you're in public and one of those rules is that he's the one in charge, not you.
They may have special rules for you because of your medical history or for some other reason.
Hon. Lewis Fidler (State Committee Member, 41st AD, and Special Rules Committee Chair), who chaired the special committee, voiced his agreement that an update was needed.
«We're looking for ways to soften the blow,» said Briccetti who says ideas include small business tax cuts and special rules for youths seeking entry - level jobs.
Budget bills are governed under a special rule process called «Reconciliation» that disallows filibusters.
Is there a special rule for Albany politicians now?»
No ifs, ands, or buts, no exceptions, no special rules
In essence, so long as a majority of the House is willing to vote for a special rule, there is little that the Rules Committee can not do.
-LSB-...] The Rules Committee has two broad categories of jurisdiction: special orders for the consideration of legislation (known as «special rules» or «rules») and original jurisdiction matters.
Last month, dozens of taxi drivers held a rally at the governor's office in Manhattan urging him to oppose legislation to create special rules for ride - sharing companies.
Those ideas include small business tax cuts and special rules for youths seeking entry level jobs.
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