In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application.
... deemed to Jack . Jack has no other income , so we subtract the general income exclusion of $ 20 from the deemed income leaving $ 31 as Jack's countable income . Since this is below the $ 422 Federal benefit rate for an individual , Jack ...
... Deemed asset sale . The deemed asset sale is the transaction described in §1.338-1 ( a ) ( 1 ) that is deemed to occur for purposes of subtitle A of the Internal Revenue Code if a section 338 election is made . ( 7 ) Deemed sale gain ...
... Deemed asset sale . The deemed asset sale is the transaction described in §1.338-1 ( a ) ( 1 ) that is deemed to occur for purposes of subtitle A of the Inter- nal Revenue Code if a section 338 elec- tion is made . ( 7 ) Deemed sale tax ...
... deemed IRA feature that is related to a plan covered under title I of ERISA . These duties may include , but are not limited to , a duty to monitor the activities of holders of deemed IRAs in order to prevent disqualification of the deemed ...
... Deemed sale election . ( a ) Deemed sale election . This section provides rules for making the election under section 1291 ( d ) ( 2 ) ( A ) ( deemed sale election ) . Under that section , a share- holder ( as defined in §1.1291–9 ( j ) ...
... deemed paid by such domestic corporation under section 960 ( a ) ( 1 ) , shall be deemed to be derived from sources within the foreign country or possession of the United States under the laws of which such first - tier cor- poration ...
... deemed liquidation described in paragraph (b)(1)(iii) of this section) in exchange for the aggregate deemed asset disposition price (ADADP) as determined under §1.336-3. ADADP is allocated among the disposition date assets in the same ...
... Deemed Paid ( from Schedule E , Part I , Column 7 ) 6. Add Columns and Deemed Paid 4 and 5 ( a ) Functional Currency ( b ) U.S. Dollars 8. Divide Column 7a by Column 3 ( enter country code ( excluding PTI ) -attach schedule . ( Report ...
... deemed to you , none is deemed to your child . Whether or not your spouse's in- come is deemed to you in determining your eligibility , we determine your benefit amount as explained § 416.1163 ( e ) . in ( e ) Determining your child's ...