The 2003 Supplement includes discussion of the following developments and much more:
- Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001 and the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000.
- A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents.
- Capital gains exclusion to unrelated business income
- Tax treatment of immigration-related expenses(green-card attorneys fees, visa expenses, etc.)paid by a college or university on behalf of its employees and other individuals
- Tax-free discharges of student loans and whether a student has income when his or her student loan is forgiven by a school in return for the performance of future services.
1867. The Civil War is over. Yet there is much unrest and resentment that lives on throughout the land, and in the hearts of many... Marco steps out of the ashes of the war; a man turned bounty hunter had everything which mattered most to him violently stripped away. So he emerges with a burning desire like none other to find redemption, and a new purpose in life. He sets off i...
Supports Lendle with Commissions Earned
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