FSA 200025018: application of the at-risk rules to a member's guarantee of an LLC's liability
Article Abstract:
The author discusses the IRS' FSA 200025018 ruling, regarding the at-risk rules' application to member guarantee of limited liability company liability.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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O'Neill v. Sears, Roebuck and Co.: award of damages for increased tax liability
Article Abstract:
The author discusses the US District Court for Eastern District of Pennsylvania's decision in O'Neill v. Sears, Roebuck & Co., in which the court ruled the plaintiff could receive damages to cover increased income tax liability from the damages received for pay in an age employment discrimination case.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
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The tax treatment of damages awarded in the context of employment discrimination
Article Abstract:
Monetary damages awarded for injuries resulting from employment discrimination are taxed by tracing the purpose of the award. What the award is intended to replace for the plaintiff is crucial in determining the extent of taxability. Differing causes of action result in different tax treatment. Income reimbursement and physical injury compensation is not taxed 100% as is wage replacement.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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- Abstracts: Critique of the neoclassical theory of growth and distribution. Is the natural rate of growth exogenous?
- Abstracts: The relationship between economic value added and the stock market performance of agribusiness firms. Further thoughts on the relationship between economic valued added and stock market performance
- Abstracts: The effects of changes in cost allocations on the assessment of cost containment regulation in hospitals
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- Abstracts: CD raises its passenger and goods transport but its loss increases. The blue army saw a record loss in 2000