Under the 1954 Code, the general rule of IRC Section 118 was that the gross income of a corporation does not include any contribution to its capital. 3 The statute went on to say that a contribution to capital did not include any contribution in aid of construction or any other contribution from a customer or potential customer, 4 meaning that t...
(1) General rule For purposes of this section, the term " contribution to the capital of the taxpayer " includes any amount of money or other property received from any person (whether or not a shareholder) by a regulated public utility which provides water or sewerage disposal services if— (A) such amount is— (i)
For purposes of this section, the term "contribution to the capital of the taxpayer" includes any amount of money or other property received from any person (whether or not a shareholder) by a regulated public utility which provides water or sewerage disposal services if— I.R.C. § 118 (c) (1) (A) — such amount is— I.R.C. § 118 (c) (1) (A) (i) —
Internal Revenue Code § 118. Contributions to the capital of a corporation. Current as of January 01, 2018 | Updated by FindLaw Staff. Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes ...
Fund constitute income under section 61 or capital contributions under Section 118(a). A three-judge panel of the U.S. Court of Appeals for the 11th Circuit affirmed the district court's order and adopted in full its analysis and opinion that Coastal utilities may not exclude federal and state USF payments from income under Section 118.
The agreement referred to in § 118.3 of this part shall not be executed, in any event, until the facility is conformed to meet the requirements; ( c) A schedule of fees clearly showing what the applicant will charge for each type of service. Subject to any special costs incurred by the applicant such as facility modifications to meet specific ...
Shell egg (or egg) means the egg of the domesticated chicken. Shell egg processing facility means a facility that processes (e.g., washes, grades, packs) shell eggs for the table egg market. Treatment (or treated) means a technology or process that achieves at least a 5-log destruction of SE for shell eggs, or the processing of egg products in ...
Section 118.725 Determination of Monthly Countable Income. Section 118.730 Eligibility Determination and Enrollment Process. Section 118.735 Appeals. Section 118.740 Renewals of Eligibility. Section 118.745 Covered Services. Section 118.750 Service Exclusions. Section 118.755 Provider Reimbursement. Section 118.760 Program Limitations.
IRB Section 118 Determination. Request for IRB 118 Designation [Reference: 45 CFR 46.118] Use this form when your research project involves applications for grants, cooperative agreements or contracts, with the knowledge that human subjects may be involved within the period of support, but definite plans would not normally be described in the applications or proposal.
Any person who knowingly and willfully obstructs, resists, or interferes with a Federal law enforcement agent engaged, within the United States or the special maritime territorial jurisdiction of the United States, in the performance of the protective functions authorized under section 37 of the State Department Basic Authorities Act of 1956 (22 U.S.C. 2709) or section 103 of the Diplomatic ...
"The Administrator [of the Environmental Protection Agency] may hereafter receive and use funds contributed by a non-Federal sponsor as its share of the cost of a project to carry out a project under paragraph (c)(12) [now (c)(11)] of section 118 of the Federal Water Pollution Control Act [33 U.S.C. 1268(c)(11)], as amended."
The Compulsory Licensing Provisions. Section 118 of the Copyright Act, codified in Title 17 of the United States Code, contains a compulsory license for the use of ...
Section 118 of the Companies Act, 2013 Minutes:-Record of the proceedings of a Meeting. Minutes should contain a fair and correct summary of the proceedings of the Meeting. Rule 3 of Companies (Meetings of Board and its Powers) Rules, 2014
A, title I, §163(c), July 18, 1984, 98 Stat. 698, as amended by Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section and sections 6501 and 6511 of this title] shall apply to expenditures with respect to which the second taxable year described in [former] section 118(b ...
27 Section 118 amended (Preventing removal of child to defeat application). In section 118(4), before "Registrar", insert "Family Court Associate or".
The title of your defined interaction flow appears in the Title pane. You can modify the title based on your design need. In the View Setting drop-down, select any of the presets and set link access permissions to share your design specs or prototypes. Click Create Link. The URL appears in Link Settings pane.
State track & field championships will unfold Friday and Saturday at Middletown High School. Have a look at how Section 4 athletes have been seeded. Boys Division I100m: 47-Jacy Wilson Binghamton ...
In 2016, Donald Trump rode to the White House by vigorously criticizing his Democratic opponent, Hillary Clinton, as "corrupt" and "crooked" amid an investigation into classified materials kept on a private email server during her time as secretary of state. "Lock her up," his adoring crowds chanted. But now the shoe is on the other ...
Pop & Rock. "For the festival set, the season begins with Gov Ball ," our critic writes. The three-day concert series, at Flushing Meadows Corona Park in Queens, includes Lizzo, Kendrick Lamar ...
Tisch dance professor Elizabeth Coker and Steinhardt physical therapy professor Anat Lubetzky teamed up to develop Home Balance Test, an app that uses a smartphone's sensors to track how much a user sways while carrying out a set of balancing tasks. With the data it collects, health providers can help identify those—particularly older ...
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