Sentences with phrase «subject to federal»

Circuit Judge Reyna, writing for the majority, noted that a strong presumption exists that administrative actions are subject to federal court review under the Administrative Procedures Act.
If you are not very careful during your criminal defense, you could find yourself behind bars, subject to a federal immigration hold, or worse yet, subject to mandator...
As a national trucking company, Canada Cartage is subject to the federal Canada Labour Code, and including the Motor Vehicle Operators Hours of Work Regulations.3 Those regulations specify how many hours certain groups of employees must work before being entitled to overtime pay:
A perhaps unintended consequence is that more people are seeking out alternative means to finance homes, such as private lenders, which are not subject to the federal banking regulations.
The Constitutional Court wishes to emphasise that the period of employment for an employer based in the territory of today's Slovak Republic can not be considered a period of employment in abroad (besides, social security had been subject to federal competence in the entire period of existence of the Czechoslovak federation).
The FEC determined that the blog «falls squarely within the media exemption» and is not subject to federal regulation.
It contains more than 90 automated forms you need to represent clients with uncomplicated estates — generally those not subject to the federal estate tax.
We intend that our decision rest on «bona fide separate, adequate, and independent State grounds,» not subject to federal review.
In 1988, any estate over $ 600,000 not passing to the surviving spouse was subject to federal estate tax.
As your new business may be subject to federal and / or state securities laws, you may need to consult an attorney or other advisor for further information.
You still have to pay taxes on any earned income that you put in the savings plan; however, the main tax advantage of a 529 plan is that all earnings of the money in the plan are not subject to federal tax if they are used for the educational expenses of your child.
On March 18, in Keewatin v. Ontario (Natural Resources) the Ontario Court of Appeal confirmed that in exercising its rights and powers as beneficial owner, Ontario is not subject to federal consent when taking up Crown land for resource projects.
First, candidates had to design a secure operation, which would be subject to federal approval.
The new federal law stipulates that band councils that have not passed their own laws with respect to non-native matrimonial rights by December 2014 would be subject to federal laws.
It doesn't include e-waste from government, business or commercial entities because they're subject to federal and state hazardous waste disposal regulations.
This boom, however, is not occurring on lands subject to federal oversight, but on state and private lands currently outside of Washington's reach.
On the same panel, Mark Brownstein, chief counsel of the Energy Program at the Environmental Defense Fund, noted that fracking is already subject to federal clean air and water rules, but a lot of regulation has to come from the states themselves.
However, when these assets are passed to your heirs (other than your surviving spouse), they are subject to federal income tax and may also be subject to federal estate tax (depending upon the value of your estate) as well as various state income, inheritance and estate taxes.
Power sector emissions in the United States are subject to federal regulation under the Clean Air Act.
As it is defined now, breeders selling puppies online, through the mail, or over the phone are not subject to federal regulations, inspections, or licensing that are required of wholesale puppy dealers.
1500 or so more breeders that are subject to federal regulation is good.
Although each fund intends to distribute substantially all of its net investment income and its capital gains for each taxable year, each fund will be subject to federal income tax to the extent any such income or gains are not distributed.
If the fund does not qualify as a RIC under the Code, it will be subject to federal income tax on its net investment income and any net realized capital gains.
Contributions to, and earnings on, Health Savings Accounts (HSA) generally are not subject to federal taxes, but may be subject to state taxes depending on where you reside.
Any earnings that are not used for Qualified Higher Education Expenses are subject to federal and, if applicable, state income taxes.
In addition, while municipal bonds are not subject to federal income taxes, they may be subject to federal, state, or local alternative minimum taxes.
The following categories represent types of income, which may be subject to Federal / State income tax, as set forth by the IRS:
Some investors may be subject to federal or state income taxes or the Alternative Minimum Tax (AMT).
Federal Gross Estate: The property that is included into the calculation for determining the decedent's property that is subject to Federal estate taxation (generally speaking that is comprised of property owned by the decedent at death, property in which the decedent had any incidents of ownership, life insurance death benefit proceeds, and certain gifts).
Contribute up to $ 75,000 ($ 150,000 per married couple) per beneficiary in a single year without the money being subject to the federal gift tax.
One of the biggest advantages is that the money in one of these plans grows tax - free, and withdrawals are not subject to federal taxes — as long as the money is used for qualified education expenses.
Standard deductions ensure that all taxpayers have at least some income that is not subject to federal income tax.
However, non-qualified withdrawals are subject to federal income tax and a 10 % federal penalty tax.
By so qualifying, a Fund should not be subject to federal income or excise tax on its net investment income or net capital gain, which are distributed to shareholders in accordance with the applicable timing requirements.
Currently, depending on your «provisional income,» up to 85 % of your Social Security benefits are subject to federal income taxes.
Earnings within Roth IRA and Coverdell Education Savings Accounts generally are not even subject to federal taxes.
In addition, while some municipal bonds that are in the fund may not be subject to ordinary income tax, they may be subject to federal, state, or local alternative minimum tax.
This rollover will be subject to federal tax requirements, and you will need to provide Franklin Templeton with acceptable documentation from the prior program detailing which portion of any rollover contribution consists of a return of principal and which portion consists of earnings.
Non-qualified ordinary dividen ds are subject to federal income tax at ordinary rates.
Wages paid to employees using virtual currency are taxable to the employee, must be reported by an employer on a Form W - 2, and are subject to federal income tax withholding and payroll taxes.
1 If you do not use the assets in your account for qualified expenses, the earnings portion of the withdrawal is subject to federal income tax and an additional 10 % federal tax and may be subject to state and local taxes.
Non-qualified withdrawals are subject to federal and state income tax on the earnings portion, and a 10 % penalty on the earnings portion.
For example, it may be beneficial to designate one or more adult children as beneficiaries in order to keep the death benefit from becoming subject to federal estate taxes by virtue of becoming part of the estate.
The Tax Cuts and Jobs Act has effectively raised the federal estate tax exemption limits to $ 11,200,000 for individuals and $ 22,400,00 for married couples and this means that only estates with assets in excess of these amounts are subject to federal estate taxes as of this writing.
Details: A Non-Qualified Withdrawal is subject to federal and state income taxes on the earnings portion, and a 10 % penalty on the earning portion.
But be aware that larger estates may be subject to the federal estate tax or to your state's inheritance tax, if applicable.
When you buy a life insurance policy, the death benefit your heirs will receive is not subject to federal income taxes.
In general, states are not permitted to impose an income tax on interest from federal obligations, even though this interest is subject to federal income tax.
Assets left to a surviving spouse, which aren't subject to federal estate and gift taxes, don't count against the exemption amount.
Or you can withdraw the funds and close the account altogether but the earnings will be subject to federal and state income taxes in addition to a 10 % federal penalty.
a b c d e f g h i j k l m n o p q r s t u v w x y z