Final federal adjustment definition

Final federal adjustment means a Federal Adjustment after the Final Determination Date for that Federal Adjustment has passed.

Final federal adjustment means a federal adjustment after the

Final federal adjustment means a Federal Adjustment after the Final Determination

Examples of Final federal adjustment in a sentence

• A Final Federal Adjustment means a federal adjustment after the Final Determination Date for that change has passed.

• RECOMMENDED) “ Reallocation Adjustment” means a Federal Adjustment, or Final Federal Adjustment, that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to Partners.

• Pay any additional amount of tax due as if the Final Federal Adjustment had been properly reported, including any penalty and interest due under [reference to State Law] and any credit for related amounts paid or withheld and remitted on behalf of the Partner by the Partnership or Pass-Through Entity under subparagraph (b)(ii) of subsection (2).

• Pay any additional amount of tax due as if the Final Federal Adjustment had been properly reported, plus any penalty and interest due under [reference to State Law] and less any credit for related amounts paid or withheld and remitted on behalf of the Direct Partner under subparagraph (a)(iii) of this subsection (2).

• Reallocation Adjustment” means a Final Federal Adjustment resulting from a Partnership Level Audit or an Administrative Adjustment Request that changes the shares of items of partnership income, gain, loss, expense, or credit allocated to Direct Partners.

• Partnerships and TieredFailureComment [FN16]: This appears unconstitutional.Partners are subject to the reporting requirements of this Section C if they have a Direct Partner that filed a return for the year affected by the Final Federal Adjustment in [this State] as a resident, regardless of whether the Partnership or Tiered Partner is doing business in this state.

• Pay any additional amount of tax due as if the Final Federal Adjustment had beenproperly reported, including any penalty and interest due under [reference to State Law]and any credit for related amounts paid or withheld and remitted on behalf of the Partnerby (4) Tiered Partners.

• No candidate seeking office in 2012 will be promoted, or will be speaking, at the event.

• Partnerships and Tiered Partners are subject to the reporting requirements of this Section C if they have a Direct Partner that filed a return for the year affected by the Final Federal Adjustment in [this State] as a resident, regardless of whether the Partnership or Tiered Partner is doing business in this state.

More Definitions of Final federal adjustment

Final federal adjustment means a Federal Adjustment after the Final Determina‐

Final federal adjustment means a federal adjustment

Final federal adjustment means a federal adjustment for which the final determination date has

Final federal adjustment means a federal adjustment after the final determination date for that federal adjustment has passed.b. Within three years after the return is filed or within three years after the return became due, including any extensions of time for filing, whichever time is the later, the department shall examine the return and determine the tax. However, if the taxpayer omits from income an amount which will, under the Internal Revenue Code, extend the statute of limitations for assessment of federal tax to six years under the federal law, the period for examination and determination is six years.c. The period for examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade tax or in the case of a failure to file a return.d. In lieu of the period of limitation for any prior year for which an overpayment of tax or an elimination or reduction of an underpayment of tax due for that prior year results from the carryback to that prior year of a net operating loss or net capital loss, the period is the period of limitation for the taxable year of the net operating loss or net capital loss which results in the carryback.

Final federal adjustment means a Federal Adjustment after the Final Determination Date for that Federal Adjustment has passed. (1) (2)(1) “Partnership” means an entity subject to taxation under Subchapter K of the IRC. (3)(1) “Pass-Through Entity” means an entity, other than a Partnership, that is not subject to tax under [reference to State Law imposing tax on C corporations or other taxable entities]. (4)(1) “Partner” means a person that holds an interest directly or indirectly in a Partnership or other Pass-Through Entity. (5)(1) “Direct Partner” means a Partner that holds an interest directly in a Partnership or Pass-Through Entity. (6)(11) “Indirect Partner” means a Partner in a Partnership or Pass-Through Entity that itself holds an interest directly, or through another Indirect Partner, in a Partnership or Pass-Through Entity.