Sentences with phrase «with attribution rules»

Attribution and «kiddie tax» — Any PREC that includes family members must be established with the attribution rules in mind.

The government restricts the benefits of income splitting with attribution rules, which are designed to attribute income back to the high income earner of the family.

Not exact matches

Anybody is free to use them with attribution (Make sure you read each user's usage rules, some are non-commercial.

As long as accumulations were not tainted with birthday money or other adult - source funds, we avoided the «Attribution Rules.»

In this case, the attribution rules would prevent a grandparent from splitting dividend income with their minor grandchildren until they were 18 years old.

«It gets even more complicated if you gift property to a spouse or a related minor child,» says Luk, where the gifter may be hit with «an unexpected tax consequence known as the attribution rule.»

If any of the partners are spouses with another partner or dependent children, the Attribution Rules may require that income allocated to one spouse (or minor child) be reported by the person who supplied the funds.

In his footnote 4, Simpson compared Sypher's motion with the Wikipedia entry for Strickland v. Washington, and «remind [ed] counsel that such cutting and pasting, without attribution,» is (a) plagiarism and (b) professional misconduct under the Kentucky Rules of Professional Conduct.