The punitive component is
included in gross income and any allocated legal fees and court costs are deductible as miscellaneous itemized deductions under IRC section 212 as expenses incurred in the production of income.
New rules, new ruling: the tax treatment of litigation proceeds and legal fees
83(h) is limited to the value of the transferred property actually
included in the employee's gross income, either on a return or as a result of a final determination between the employee and the IRS that is binding on the employee.
Stock-based compensation reporting issues
An extended bibliography is
included with a list of educational resources.
Annotated bibliography on musician wellness
To be consistent, the Notice should permit gross receipts derived from leases and rentals of real property to be
included in DPGR along with sales receipts or, alternatively, should limit the application of this provision to those taxpayers being compensated for physically constructing real property.
Some assembly required: treasury provides first round of guidance on the domestic manufacturers' deduction
A more detailed summary of changes is
included with the update package.
Publication of the December 2002 update to the Bank Holding Company Supervision Manual. (Announcements)
Included in his diverse array of clients is Outback Steakhouse, which he assisted in the leasing of its first two Manhattan locations.
Rising stars in the industry
Second, we describe steps taken to inform the selection of priority health end points for environmental health tracking, which
included a synthesis of review articles on environmental health indicators and an examination of existing national environmental emissions, health, and health care databases to understand trends in environmentally related health end points.
Identifying priority health conditions, environmental data, and infrastructure needs: a synopsis of the pew environmental health tracking project
Also
included (if available at press time): Company budget, styles of dance performed, starting pay, number of dancers employed, number of performances per year, weeks of contract, weeks of touring, and benefits available.
Auditions guide 2004
Certain taxpayers did not receive notice of the availability of this election until after they filed returns for their tax year that
included Sept.
Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001
Specific information
included: a brief description of the content of the book, journal website or video, the intended audience (addressing value for the instrumentalist, keyboardist and/or vocalist), the authors' approach and specific techniques (such as physiological and psychological when relevant), general research information and bibliography and/or endnotes, if
included in the book.
Annotated bibliography on musician wellness
Adequate disclosure requires sufficient information be
included on a gift tax return to apprise the Service of the nature of a gift.
Gift tax SOL disclosure final regs
Articles
included were "The Ballet Master to Movieland: Ernest Belcher"; "The Dance: What It Is, Was, and Should Be," by Serge Oukrainsky; "The Dance in Physical Education," "Personality--Yours for the Asking"; and "Trends of Modern Dance Music."
Covering Our Time
Available only for 1040, this new Cold River Software Windows program is the lowest-priced tax-preparation package
included in this review ($495 renewal for federal and state), making it competitive with the popular personal tax packages.
Tax software buyers' guide
Included are bench scales and precision toploading and analytical balances.
Materials conveying, loading and storage
19 (1998), a reviewed opinion, the Tax Court ruled, by a 10-7 vote, that an employer cannot deduct property transferred to employees as compensation for services unless the employees
included the property in gross income.
TC denies sec. 83 property compensation deduction