OTSA

AcronymDefinition
OTSAOklahoma Tribal Statistical Area (Census Bureau geographic area for Oklahoma tribes formerly having a reservation)
OTSAOffice of Tax Shelter Analysis (IRS)
OTSAOverseas Trade Show Agencies Ltd. (sales and marketing company)
OTSAOPTEC Threat Support Activity
OTSAOccupational Therapy South Australia (Walkerville, South Australia, Australia)
OTSAOptical Storage Technology Association
References in periodicals archive ?
Those of us who work diligently for a deeper understanding of Turkey and its history on the international scene, the over 400 members of OTSA and others who are not members, find our work undercut and betrayed by the denial of academic freedom to our Turkish colleagues critical of government actions, and especially by the criminalization of 1,128 Turkish academics who petitioned on behalf of peace," the letter read.
Array design and evaluation of beam capabilities of an OTSA based on the proposed TTDU;
6011-4(e) (2) appears to require disclosure to OTSA within 90 days after the transaction is identified as either a transaction of interest or a listed transaction, that is not always the case.
Form 8918, Material Advisor Disclosure Statement, must be filed with the OTSA by the last day of the month that follows the end of the calendar quarter in which an adviser became a material adviser with respect to the TOI or in which the circumstances necessitating an amended disclosure occur (Regs.
File with the OTSA within 45 calendar days of the return due date: The disclosure must be made to the OTSA within 45 calendar days of the return's due date, including extension.
6707A penalty will not be imposed until a taxpayer fails to provide (1) the required disclosure statement with an original or amended return or (2) a copy to the OTSA (if applicable), even if the return is filed after the due date.
OTSA describes itself as being responsible for planning, coordinating, and providing assistance to examiners working abusive tax shelter issues, and serving as a clearinghouse for information that comes to the attention of the IRS relating to potentially improper tax shelter activity by corporate and noncorporate taxpayers.
OTSA is too far behind the curve to see whatOs coming next,O Rogers told TSA Administrator John Pistole.
Taxpayers that fail to attach a reportable transaction disclosure statement to an original or amended return and to provide a copy of a required disclosure statement to the OTSA will be subject to a single penalty under Sec.
OTSA PreCheck moves us closer to our goal of delivering the most effective and efficient screening by recognizing most passengers do not pose a threat to security,O Pistole said.
Harris announced that more than 50 disclosure statements relating to transactions involving more than $4 billion had been filed with the OTSA.
If a transaction becomes a reportable transaction on or after the date the taxpayer has filed the return for the first tax year for which the transaction affected a taxpayer's, partner's or shareholder's tax liability, the disclosure statement must be filed as an attachment to the return next filed after the date the transaction becomes a reportable transaction; a copy of the disclosure statement must also be filed with the OTSA.