Sentences with phrase «federal income taxation»

The discussion of federal income taxation presented below supplements the discussion in the fund's prospectus and only summarizes some of the important federal tax considerations generally affecting shareholders of the fund.

[x] A form of federal income taxation wherein a person who holds a life insurance policy gets taxed periodically on certain parts of the cash value accumulation of his policy.

Her representation of not for profit organizations includes all facets of federal income taxation and state taxation, as well as contract matters and governance issues.

The National Corvette Museum (NCM) is a non-profit foundation exempt from federal income taxation under Section 501 (c)(3) of the Internal Revenue Code.

Ratts has nearly 30 years» experience in federal income taxation.

As a Senior Attorney at AT&T Corp., she focused on federal income taxation and played a significant role in AT&T's divestitures of NCR, Liberty Media, and AT&T Wireless and in AT&T Broadband's merger with Comcast.

A partner with Kramer Levin, Barry Herzog advises clients on a comprehensive range of issues in connection with federal income taxation, in particular on the tax implications of mergers,...

Since federal income taxation is not covered on the bar exam (at least as far as I can recall), few aspiring lawyers were likely thinking about it this week.

Moreover, in this line of cases, there already had been a decision that adopts a two - part test for bona fide tax - exempt nonprofit credit counseling agencies, requiring such agencies to: (1) be recognized by the IRS as being exempt from federal income taxation under section 501 (c)(3) of the Internal Revenue Code; and (2) actually operate as a bona fide nonprofit organization.

That is a lot of money to face in federal income taxation, especially when it's not additional money in the short sale home owner's pocket, but an erasing of debt payments or deficiency actions from their future.

Jack's practice focuses on taxation and corporate matters with an emphasis on federal income taxation.

The DREAM Institute is exempt from federal income taxation under 501 (c)(3) of the Internal Revenue Code and is eligible to receive tax - deductible contributions.

Fred concentrates his practice in the area of federal income taxation, including...

The earnings portion of a non-qualified withdrawal is subject to federal income taxation and the additional 10 % federal tax.

Dividends and / or interest not subject to federal income taxation and, in some cases, also exempt from taxes of specified states and cities.

Kalra also has extensive experience representing clients before the IRS Appeals Office on numerous issues of federal income taxation, including the defense of purported tax shelters and their related penalties, the characterization of true lease transactions, the tax consequences of complex debt workouts, and the treatment of sophisticated financial products.

You can not object morally to federal income taxation in the United States, although you can reduce your taxes on that income by making charitable deductions or by declining to earn income.

Symetra Successor Single Premium Life Insurance — With the Symetra Successor Single Premium Life Insurance policy, an insured can pass money on to his or her beneficiary free of federal income taxation.

In any event, irrespective of whether the life insurance proceeds are obtained as one lump sum or in an installment option, the primary amount of the proceeds is generally free to the beneficiary of federal income taxation.

Life insurance death benefit proceeds are usually not subject to state and federal income taxation.

Life insurance proceeds are usually not subject to state and federal income taxation..

An appraiser is an independent contractor for purposes of this subpart if the appraiser is treated as an independent contractor by the AMC for purposes of Federal income taxation.