Ruling Allows for Flexibility In Output Purchase Exception
- IRS looks kindly on public power. Leone, Marie // Electrical World;Mar1998, Vol. 212 Issue 3, p8
States that the Internal Revenue Service (IRS) has issued temporary and proposed regulations which would give additional subsides to government-owned utilities. Description of the provisions made by the rules; Information on the objections which the rules faced.
- Refinancing's effect on rental agreement. // Practical Accountant;Jan98, Vol. 31 Issue 1, p21
Presents information on the Notice 97-72 issued by the United States Internal Revenue Service regarding changes in rental payment terms. Identification of what caused the changes; Examination of Section 467; Details on leasebacks and long term agreements entered into after June 3, 1996.
- IRS to Clarify Rules on Data Reporting. Fitzgerald, Kate // American Banker;3/24/2011, Vol. 176 Issue 46, p6
The article reports that the U.S. Internal Revenue Service was planning to clarify its rules on data reporting requirements for payment processors and merchant acquirers.
- IRS NEWS. // California CPA;May2011, Vol. 79 Issue 9, p5
This section offers Internal Revenue Service (IRS) news briefs including the new series of steps for helping people with disabilities to have a fresh start with changes including easy lien withdrawals after a tax bill payment, new dollar thresholds on liens and easy access to Installment...
- E-File Open Over Columbus Day Weekend. Stimpson, Jeff // Accountingtoday.com;10/5/2015, p1
The IRS has modified its Columbus Day service outage to minimize the impact of this maintenance period.
- IRS: State Utilities' Group Can Issue Tax-Exempt Bonds Based on Fuel Input. Duff, Susanna // Bond Buyer;2/12/2003, Vol. 343 Issue 31572, p5
Reports that the U.S. Internal Revenue Service has determined in a private-letter ruling that an organization made up of state utilities can issue tax-exempt bonds for a co-generation power plant based on the facility's input of fuel. Details of the ruling; Significance of the ruling; Impact of...
- New optional standard mileage rates and per diem rates. // Practical Accountant;Feb94, Vol. 27 Issue 2, p14
Reports that the US Internal Revenue Service has issued standard mileage rates in computing deductible rates on the operation of passenger cars. Components of rates.
- House Committee members defend IRS public power regulations. Kinnander, Ola // Bond Buyer;05/12/98, Vol. 324 Issue 30391, p36
Reports on the pressure on US House Ways and Means Committee Chairman Bill Archer to stop attacking the Internal Revenue Service (IRS) regulations that give municipal utilities freedom to participate in a deregulated electricity market. Need to give time to the agency to analyze written and...
- SOME TAX RELIEF. // Electric Perspectives;Mar/Apr2002, Vol. 27 Issue 2, p5
Reports on the December 24 2001 U.S. Internal Revenue Service notice on contributions in aid of construction (CAIC) tax. Government treatment of CAIC in terms of income taxability; Effects of the government treatment of CAIC on transmission investment.