SBJPA

AcronymDefinition
SBJPASmall Business Job Protection Act of 1996
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This solidified the 1996 SBJPA burden of proof rules on independent contractor issues into the code on a permanent basis.
The primary areas of interest are the SBJPA provisions related to Internal Revenue Code (IRC) Section 415 and IRC Section 457.
ESBTs: The ESBT is the "new kid on the block" The Small Business Job Protection Act of 1996 (SBJPA) amended Sec.
The Small Business Job Protection Act of 1996 (SBJPA) revised the definition of HCEs and ADP testing rules.
All this changed with the passage of the Small Business Job Protection Act of 1996 (SBJPA), which granted the IRS the authority to waive the effects of an invalid S election caused by an inadvertent failure to qualify or to obtain the required shareholder consents.
After years of litigation related to the taxability of damages received on account of personal injury or sickness, Congress finally decided the issue when it passed the Small Business Jobs Protection Act of 1996 (SBJPA).
104 exclusion was narrowed considerably by the enactment of the Small Business job Protection Act of 1996 (SBJPA).
Generally, no limits are placed on the number of owners, except that an S corporation is limited to 75 shareholders, an increase from the previous limit of 35 brought about by the recent enactment of the Small Business Job Protection Act of 1996 (SBJPA).
(SBJPA 1996) -- are pieces of legislation whose complexity offers additional tax planning opportunities for CPAs and their clients.
After the Small Business Job Protection Act of 1996 (SBJPA) significantly changed the taxability of settlement proceeds in personal injury cases, many practitioners thought that the opportunities to reduce the tax burden on settlement proceeds had been eliminated.
One was the Small Business Job Protection Act of 1996 (SBJPA), which included many provisions affecting small businesses.