Preemption - The ADA does not preempt other federal, state, or call laws providing equal or greater protection to the disabled; prohibit employers from implementing policies that limit or prohibit smoking in the workplace;
or otherwise address whether a person alleging an addiction to nicotine may be able to state a claim under the Act.
Americans with Disabilities Act: overview of the employment provisions
These reporting requirements vary depending on whether the toxic chemical is defined in terms of manufacturing
or otherwise used.
Eighties environmental legislation impacts metalcasting industry
The ruling, however, did nothing to elucidate
or otherwise expressly address the question of intercompany transactions or of any other question on the subsidiary look-through rule.
PFICs: applying the subsidiary look-through rules to intercompany transactions
110(c)(1) defines the term "qualified long-term real property" as nonresidential real property, which is part of, or otherwise present at, the retail space referred to in Sec.
110(c)(3) defines the term "retail space" as real property leased, occupied or otherwise used by a lessee in its trade or business of selling tangible personal property or services to the general public.
Construction allowance in lease agreements need not be for constructing or improving property to satisfy "purpose" requirement
If it is practical from a business perspective to do so, by minimizing the above activities in states in which they generally are not present
or otherwise operate,businesses operating through the Internet may be able to protect themselves from unnecessary state taxation.
Inadvertently establishing state taxing jurisdiction through the Internet
197, was not deductible until the business and related goodwill were sold
or otherwise disposed of.
Deductible payments to departing partners - the RRA and its impact on LLCs
163(d)(1) is nevertheless allowable as a carryover, even if the deduction would have been disallowed because the taxpayer had insufficient taxable income
or otherwise would not have resulted in a tax benefit in the current year.
Investment interest expense carryover controversy continues
Despite the absence of Treasury guidance, the Service ruled that to the extent Company was subject to UBIT
or otherwise derived a tax benefit from the plan, its plan did not fall within the Sec.
Exempt employer's excise tax for nondeductible contributions to qualified plan
457, amounts deferred in an "eligible" deferred compensation plan are not includible in income until paid
or otherwise made available to the employee.
Unfunded deferred compensation plans
not covered by insurance
or otherwise and compensated for." Before final passage of the bill, the Senate Finance Committee changed the wording to "losses .
Insured business losses; if they are unclaimed they may still be deductible