(redirected from Check-The-Box)
CTBCouncil Tax Benefit (UK)
CTBCódigo de Trânsito Brasileiro (Portuguese: Brazilian Traffic Code)
CTBCommonwealth Transportation Board (Virginia Department of Transportation)
CTBCoopération Technique Belge (French: Belgian Technical Cooperation)
CTBCement Treated Base
CTBComprehensive Test Ban
CTBComposite Triple Beat
CTBCitybus (Hong Kong)
CTBChild Tax Benefit (Canada)
CTBCheck-The-Box (US IRS)
CTBCholera Toxin Subunit B (also seen as CTXB)
CTBColor Temperature Blue
CTBCounter Terrorism Bureau
CTBCentre Technique du Bois (French)
CTBChange the Bank
CTBCut Bank, Montana (airport code)
CTBCatch the Bus (commit suicide)
CTBCeylon Transport Board (now Sri Lanka Central Transport Board; public transit)
CTBCollegetown Bagels (Ithaca, NY)
CTBChange the Business
CTBCut-Throat Bitch
CTBCars, Trucks, Buses (Phish song)
CTBCargo Transfer Bag (NASA)
CTBCalifornia Testing Bureau
CTBClear to Build
CTBCraig Thatcher Band
CTBConcrete Traffic Barrier
CTBCombat Trauma Bag
CTBCapture the Bag (gaming)
CTBCapture the Briefcase (gaming modification of Action Quake2)
CTBCombined Targeting Board
CTBCentral Thermal Bus
CTBCache Transfer Bus
CTBCentral Tape Bus
CTBCarrying the Banner
CTBCentral Texas Basketball
CTBCary Town Band
CTBCease to Breathe
CTBColonie Town Band
CTBCeramic Technology Berlin GmbH (Berlin, Germany)
CTBCarlisle Town Band (Carlisle, PA)
CTBCommercial Traffic Bulletin
CTBConduit Training Barge
CTBCommand Training Brief
CTBConsolidated Trial Balance
CTBCommunications Test Bed
CTBConsolidated Test Bed
CTBConventional Tapered Beamformer
CTBCertified Texas Bred (Texas bred and produced show pigs)
CTBCommon Track Block
CTBCertified Tissue Bank
CTBCentralized Tank Battery (group of tanks located around oil fields)
CTBComputerized Tomography-Brain (radiology)
CTBCharpentes et Traditions Bois (French: Carpentry and Wood Traditions)
CTBCopieurs Télécopieurs Bureautique (French: Office Copiers Fax Machines)
CTBCourtage Technique du Bâtiment (French: Technical Brokerage Building)
CTBConvention Tourism Bureau (various locations)
CTBCentre Théâtral du Bourget (French theater association)
CTBCalifornia Technical Bulletin
CTBCadbury Trebor Bassett (confections; UK)
CTBCyclotouristes Belfortains (French cycling club)
CTBCompagnie des Transports de Bourges (French transportation company)
CTBConseil en Techniques du Bâtiment (French: Technical Building Council)
References in periodicals archive ?
To achieve these goals, later that year she set up a valid single-member New York LLC, the Pierre Family, LLC, which was treated as a disregarded entity under the check-the-box regulations (Regs.
Treasury regulations dealing with them--including the check-the-box provisions--reflect a reasonable exercise of the agency's authority, it said.
With the advent of the check-the-box regime, these regulations have taken on added significance for taxpayers.
We're moving beyond a check-the-box approach to the issues that really matter, like the institutional changes in the department,'' Cunningham said.
Dover argues that the check-the-box regulations override the principle that the separate entity status of a corporation may not be ignored for federal tax purposes.
In an earlier column, the check-the-box regulations were discussed.
These rules seek to impose the entity classification which likely would have been chosen by the entity if a check-the-box election had been made.
1] The check-the-box regulations recognize three types of entities: corporations, partnerships, and single-member entities.
We believe our comprehensive approach to helping clients achieve and maintain PCI compliance will continue to gain market share versus check-the-box validation approaches.
The major provisions include new unitary filing requirements; conformity with the federal check-the-box rules for state tax purposes, including disregarded entity status for qualified subchapter 8 subsidiaries (QSubs); and corporate rate reductions.
Since the Treasury Department adopted what are known as the check-the-box regulations, CPAs have been confident that unincorporated entities with two or more owners would be treated as partnerships unless they elected corporate treatment.
The recently finalized check-the-box regulations enable certain taxpayers filing separate returns to obtain benefits similar to those afforded a consolidated return group of corporations without being subject to the requirements of the consolidated return regulations.