The proposed regulation
, however, is not clear as to whether the building owner in such a multi-employer situation will have overall responsibility to comply irrespective of what efforts are undertaken by the tenants collectively.
Given the broad scope of the rules, the close-at-hand effective date affords precious little time for the necessary comprehensive review, particularly with further last-minute changes (including finalization of the White List) possible under the proposed regulation
A proposed regulation
, designed to increase compliance by corporate taxpayers, could create both tax planning opportunities and pitfalls for companies.
401(k) designated Roth contributions and proposed regulations
on distributions from Roth 401(k) accounts.
Department of the Treasury and the Internal Revenue Service released proposed regulations
under section 987 of the Internal Revenue Code (the "2006 proposed regulations
"), which provide rules for determining income, gain, and loss attributable to a U.S.
Enter Notice 2005-43, issued in May 2005, and proposed regulations
under both IRC Sec.
The WTO requires its members to give notice of proposed regulations
that might significantly affect trade.
Although the Treasury had issued proposed regulations
at the time of the transaction, Sidell argued he was entitled to rely on the older (temporary) ones since the proposed regulations
did not specifically state that the prior exclusion of C corporations had been repealed.
On March 11, 1992, the Secretary of the Department of Health and Human Services (HHS) published proposed regulations
implementing the law.
The DOL'S newly proposed regulations
offer relief from fiduciary responsibility to sponsors of savings and pension plans that provide participant-directed investments.
The Service issued proposed regulations
(REG-105248-04, 9/18/06) that would eliminate certain "country-by-country" reporting requirements for regulated investment companies (RICs) that elect under Sec.
They also modify the proposed regulations
in a number of ways that can generally be considered pro-taxpayer.