If a large LLC
elects to pay the imputed tax, the LLC, not the members, is subject to the interest thereon, as well as any penalties.
New Jersey voters will
elect House members and which other official[s] shown on the map?
Non-key employees who want health insurance would have to
elect it through the cafeteria plan.
If the IRA owner is permitted to
elect either the term-certain or life-expectancy recalculation methods and fails to do so, the recalculation method is the default option unless the IRA agreement provides otherwise.
Thus, the taxpayer can choose to
elect out of the automatic allocation rules when the transfer is made to the GRAT or at any time up to and including the year in which the ETIP expires.
A taxpayer that previously filed an application for a tentative carryback adjustment, whether or not acted upon by the IRS, or an amended return using a two-year carryback period for an NOL incurred in a tax year ending in 2001 or 2002, did not
elect to waive the five-year carryback period, and now wants to use the five-year carryback, may do so by following the procedures described below by Oct.
The IRS also noted that, under the final regulations, the transferor may
elect out on future transfers even if no current-year transfer is made and the transferor is not otherwise required to file a Federal gift tax return.
The people directly
elect the members of one branch of government.
The MTNA Bylaws state that the active general membership of each division shall
elect the division officers and director in even-numbered years.
Proposed regulations issued on July 13, 2004 (REG-153841-02) address how to
elect out of these deemed allocations.
