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IMEDInternational Meeting on Emerging Diseases and Surveillance (Brookline, MA)
IMEDImplementation Monitoring and Evaluation Division (Ministry of Planning; Dhaka, Bangladesh)
IMEDInternational Medical Education Directory
IMEDInfectious Middle Ear Disease (otitis media)
IMEDInter-Mission Micro Enterprise Development (India; est. 1996)
IMEDInternational Medical Equipment Developing Co., Ltd. (Budapest, Hungary)
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References in periodicals archive ?
As a preliminary matter, the court determined that, "it was reasonable that a taxpayer would not know the relevant information his or her accountant needed to proceed with preparation of the tax returns unless the accountant requests such information." The court observed that, contrary to the Tax Court's determination that Henry offered no explanation as to why he did not provide the options to his accountant, the record showed that Henry did not even possess the options when his return was prepared in 1983, because all options had been delivered to Warner-Lambert when the IMED sale closed in 1982.
Addressing the Tax Court's finding that Henry "failed to ask pertinent questions or even make a cursory investigation beyond the information provided to [him] concerning the IMED stock options" the Ninth Circuit explained that Henry satisfied his obligation by consulting his long-time accountant.
The Tax Court determined that, because the IMED officers had advised Henry that the stock option proceeds would be structured as capital gains, Henry was put on notice that their tax treatment was questionable and, therefore, warranted further investigation.