Sentences with phrase «temporary regulations»

This document also includes temporary regulations providing additional rules under chapter 3 of the Code.

This document also includes temporary regulations providing additional rules under chapter 3 of the Code.

(Calif.) After a marathon hearing and a surprise visit by the governor last week, members of the California State Board of Education are not expected to make any major changes to a set of temporary regulations governing use of billions in new state money for schools during the coming year - long process to set permanent rules.

This document contains final and temporary regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.

This document finalizes (with minor changes) certain proposed regulations under chapters 3 and 61 and sections 871, 3406, and 6402 of the Internal Revenue Code of 1986 (Code), and withdraws corresponding temporary regulations.

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will modify the existing regulations related to the penalty under section 6695 (g) of the Internal Revenue Code (Code) relating to tax return preparer due diligence.

The regulations finalize proposed regulations and withdraw temporary regulations published on December 31, 2013.

But the ongoing extensions are an example of how temporary regulations often take the place of permanent lawmaking, and could be undone with the stroke of a pen.

This document contains temporary regulations that modify existing regulations related to the penalty under section 6695 (g) of the Internal Revenue Code (Code) relating to tax return preparer due diligence.

As it ended, various temporary regulations and policies are canceled which means the shutdown of Bitcoin trading in China could be one.

The Treasury and IRS recently published temporary regulations changing the rules that apply to so - called «bottom dollar» guarantees and similar arrangements.

This document contains final and temporary regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.

This document finalizes (with minor changes) certain proposed regulations under chapters 3 and 61 and sections 871, 3406, and 6402 of the Internal Revenue Code of 1986 (Code), and withdraws corresponding temporary regulations.

Be clear about the length of the job and keep abreast of important issues like full - time and temporary regulations and developments surrounding the minimum wage.

The temporary regulations affect persons making payments of U.S. source income to foreign persons.

This document contains corrections to final and temporary regulations (TD 9808), which were published in the Federal Register on Friday, January 6, 2017 (82 FR 2046).

In addition, published elsewhere in this issue of the Federal Register, temporary and proposed regulations (the temporary regulations) are being issued under section 987 to address aspects of the application of section 987 not addressed in these final regulations.

The text of the temporary regulations also serves as the text of the proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register.

But, Burr said, the temporary regulations do lay out a «fairly high accountability expectation» that districts must meet to explain to the community what expenditures they are making and «why they think those are the best expenditures on behalf of the students who generate them.»

One area of concern that was raised by civil rights groups, as well as other critics of the temporary regulations, last week had to do with district - wide spending and complaints that the new regulations provided a loophole that could allow districts to use money intended for disadvantaged students on those who are not.

Burr said that the temporary regulations gave schools a good balance between flexibility for spending the supplemental and concentration grants provided by the LCFF and accountability to the community for those choices.

These temporary regulations implement recent law changes that expand the tax return preparer due diligence penalty under section 6695 (g) so that it applies to the child tax credit (CTC), additional child tax credit (ACTC), and the American Opportunity Tax Credit (AOTC), in addition to the earned income credit (EIC).

The temporary regulations affect persons making payments of U.S. source income to foreign persons.

The substance of the temporary regulations is included in the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

This document contains corrections to final and temporary regulations (TD 9808), which were published in the Federal Register on Friday, January 6, 2017 (82 FR 2046).

The temporary regulations implement recent law changes that expand the tax return preparer due diligence penalty under section 6695 (g) so that it applies to the child tax credit (CTC), additional child tax credit (ACTC), and the American Opportunity Tax Credit (AOTC), in addition to the earned income credit (EIC).

The text of the temporary regulations also serves as the text of the proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register.

The temporary regulations affect tax return preparers.

Other federal tax laws are found in Title 26 of the Code of Federal Regulations; proposed regulations issued by the Internal Revenue Service (IRS); temporary regulations issued by the IRS; revenue rulings issued by the IRS; private letter rulings issued by the IRS; revenue procedures, policy statements, and technical information releases issued by the IRS; and federal tax court decisions.

The temporary regulation under section 36B of the Code originally cited has now been finalized without change to the definition cited in this special enrollment period.

With the end of the conference, some temporary regulations and policies are canceled as well.

The report published hinted at possible cancellations of «temporary regulations and policies» by the 19th National Congress of the Communist Party of China with high probability of cryptocurrencies in being a part of the list.