The portion of the benefits associated with
tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Tax positions taken are not offset or aggregated with other positions.
Fidelity Charitable disclaims any liability arising out of your use of, or
any tax position taken in reliance on, such information.
Fidelity makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or
any tax position taken in reliance on, such information.
Franklin Templeton Distributors, Inc. (FTDI) can not guarantee that such information is accurate, complete or timely; and disclaims any liability arising out of your use of, or
any tax position taken in reliance on, such information.
FTI can not guarantee that such information is accurate, complete or timely; and disclaims any liability arising out of your use of, or
any tax position taken in reliance on, such information.
Fidelity makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or
any tax position taken in reliance on, such information.
FTDI can not guarantee that such information is accurate, complete or timely; and disclaims any liability arising out of your use of, or
any tax position taken in reliance on, such information.
Not exact matches
His outlook is consistent with
positions Trump and current chair Janet Yellen have
taken, and the depth of his commitment to that view will be a critical part of the Fed's debate about whether and how to react to the
tax plan.
Talk about a great deal: «We're in a
position where we can use that
tax savings to start
taking bigger risks,» says Cheryl Volkman, co-founder of AbleNet, based in Roseville, Minn., a 100 % S corp ESOP with $ 8 million in sales.
Apple, Microsoft and Alphabet are best
positioned to
take advantage of the Republican - backed
tax bill, as they're sitting on overseas cash and marketable securities totaling more than $ 500 billion, which can be repatriated at a lower
tax rate.
The
tax act in Sec. 13303 amends IRC Section 1031 (a)(1) to delete «property» and replace it with «real property»... So, you can see that now I can no longer
take the
position that my Bitcoin to Litecoin exchange was a like kind one under Sec. 1031, and I have to recognize the gain when I do it.
However, borrowers need to be aware of the caveats of federal student loan forgiveness, including
tax implications, uncertainty about the viability of forgiveness programs, and the need to
take lower - income
positions before relying heavily on a forgiveness program to repay student loan debt.
The CBA, to the consternation of some members and now some former members,
takes a political
position against the removal of the
tax loopwhole.
The government
takes the
position that these
tax advantages are in place to help Canadian businesses reinvest and grow, find new customers, buy new equipment and hire more people.
After an intervention from the Bloc Quebecois it was Jack Layton's turn to stand and
take credit for the Liberal party's
position on corporate
tax rates.
Clients in our separately managed accounts are responsible for all
tax liabilities arising from transactions in their accounts, for the adequacy and accuracy of any
positions taken on
tax returns, for the actual filing of
tax returns, and for the remittance of
tax payments to
taxing authorities.
«RBI claims to be a Canadian - based company to avoid U.S.
taxes but yet when franchisees attempt to pursue legal claims against its various brands, including Tim Hortons, RBI
takes a conflicting
position and claims to be a Miami, Florida based company,» the association's lawyer Robert Einhorn said in a statement Thursday.
If the IRS were successful in
taking this
position, HP Inc., Hewlett Packard Enterprise and HP Co. stockholders could be subject to significant U.S. federal income
tax liability.
If the IRS were successful in
taking this
position, the consequences described above would not apply and HP Inc., Hewlett Packard Enterprise and HP Co. stockholders could be subject to significant U.S. federal income
tax liability.
When
tax returns are filed, it is highly certain that some
positions taken would be sustained upon examination by the
taxing authorities, while others are subject to uncertainty about the merits of the
position taken or the amount of the
position that would be ultimately sustained.
We have observed in the past that investors seem to be
taking profits for
tax reasons or for reallocating their portfolios, but generally in November and December, they're also rebuilding their
positions for the upcoming year.
And, with a list of great recommendations from
tax professionals above, now is a good time to consider your options and
take action to put yourself in the optimal financial
position for 2016 and beyond.
The logical implication of that beneficial treatment is that barring a market meltdown in the interim, people looking to unload stock
positions and
take profits would tend to wait until January in hopes of gaining the 2018
tax benefit vs. 2017's
tax code.
Under federal
tax law, section 501 (c)(3) organizations may
take positions on public policy issues, including issues that divide candidates in an election for public office.
Latimer's record of consistently raising
taxes — including the job - killing MTA payroll
tax and his opposition the property
tax cap — and
taking positions wildly out of the mainstream have put him out of touch with the average middle class family in Westchester.
Sean Coffey was quick to declare solidarity with the man he wants to replace, Andrew Cuomo, following the AG's call earlier today for the governor to put a property
tax cap into a budget extender bill to force lawmakers to
take a
position on the controversial measure.
The Democratic - led Assembly approved a one - year delay in enacting a 5 - cent bag
tax in New York City and the measure now goes to Gov. Andrew Cuomo, who is yet to
take a public
position on the issue.
Overall, on
tax and spend, Conservative voters
take a consistently right - wing
position, while Labour, Green and SNP voters
take a consistently left - wing
position.
UKIP voters
take a right
position on three (cutting government spending, abolishing the inheritance
tax and reducing the top rate of income
tax) and a left
position on two (supporting a mansion
tax and opposing the bedroom
tax).
He hasn't
taken a
position on the existing framework, but he reiterated Thursday that the
tax code must be «simpler and more fair.»
Progressives are pressuring Mayor Bill de Blasio, a liberal Democrat, to fight to scrap the
tax break, but Mr. de Blasio has yet to
take a
position on 421 - a.
The richest of the richest want to
take over all the power
positions in government so that no one representing the middle class or the poor can stand up to them when they legally «steal» all their money and then pass it on from generation to generation while paying barely any
taxes at all.
On other
tax issues, Cuomo did not
take a
position on a Senate Republican plan to add New York City to a law capping annual local property
tax increases at 2 %.
Despite a valiant attempt by my YNN colleague Bill Carey, Sen. Chuck Schumer refused during a stop in Syracuse yesterday to
take a
position on a true state - level millionaire's
tax, despite the fact that he is pushing the exact same thing down in Washington, D.C.
This is because a 12 year time limit that can apply even where a taxpayer has
taken reasonable care with their
tax affairs, does not strike the right balance between the public interest in collecting the right amount of
tax, and the right of taxpayers to finality in their
tax position after a reasonable period of time.
A Democratic former Tennessee congressman who often
takes conservative
positions argues that Obama should create additional corporate
tax breaks and permit hydrofracking.
A mere two days after meeting with GOP leaders, Malloy declared that he wants to cut the state workforce by 500
positions, alter the state - employee pension system, and back away
take from the new business
taxes he championed that had companies howling and GE threatening to leave the state.
From castigating unions to consistently fighting efforts to
tax high earners to cutting public services, Cuomo has reliably
taken positions that put him in direct opposition to the party.
The governor has tried to
position himself as a progressive Democrat, but he has
taken an opposite
position on raising
taxes than many labor and progressive groups.
Until now, local companies who have
taken a
position on the
tax plan have praised the changes that will help businesses, led by a plan to slash the corporate
tax rate from 35 percent to 20 percent.
Still, whatever the grumblings, Mr. Cuomo's strategy has largely worked: He has avoided
taking positions on controversial issues, even as the state, facing a large budget gap, grapples with the prospects of laying off state workers, raising
taxes or eliminating programs.
Cook then said he wanted to
take the receiver of
taxes and town clerk
positions out of the resolution.
But Reed would not
take a firm
position on whether or not he would support the elimination of the State and Local
Tax deduction, commonly known as the SALT deduction.
Cuomo's
take - no - prisoners speech yesterday and policy
positions like a freeze on public employee salaries, a property
tax cap and support for lifting the charter school cap have made certain segments of the labor community wary of him.
The county
takes the
position that having granted the city and towns some $ 30 million a year in safety net and election expenses as agreed to under the 2014 one - percent sales -
tax extender, it needs money «to offset critical county expenses,» according to the joint release.
I agree with Kathleen Hochul's
position to step outside her own party to
take a stand on raising the limit for
taxes to $ 500K, which most Americans (Republicans, Democrats & Independents alike) support to restore more fiscal sanity.
A senior Andy Burnham supporter has accused Harriet Harman of
taking a «ridiculous»
position in supporting cuts to child
tax credits.
The county
takes the
position that having granted the city and towns some $ 30 million a year in Safety Net and election expenses as agreed to under the 2014 1 percent sales
tax extender deal, it needs money «to offset critical county expenses,» according to the joint release.
Bob Turner says, «I never met a
tax loophole I didn't like,» a surprising
position to
take in these challenging economic times.