Constructive Receipts. The City and MEA agree to continue discussions regarding the Internal Revenue Service (IRS) regulations and opinions on rules related to constructive receipt of income. Discussions would include what information is to be reported, and which taxes to be withheld on the value of paid leave accruals that an employee earns and is eligible to cash out in a taxable year, as well as “emergency usage” provisions.
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Samples: mccmeetingspublic.blob.core.usgovcloudapi.net, www.milpitas.gov, www.ci.milpitas.ca.gov
