revenue ruling 2017-13
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Tax-Exempt Bonds: A Quick Guide to Management Contracts
Revenue Procedure 2017-13 makes clear that compensation (a) based solely on a capitation fee a periodic fixed fee or a per-unit fee; (b) certain types of |
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141 145 1141-3 1145-2) Rev Proc 2017-13 SECTION 1
This revenue procedure clarifies that compensation subject to an annual payment requirement and reasonable consequences for late payment (such as interest |
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Revised Management Contracts
2017-13 which modifies amplifies and supersedes the prior revenue procedures Rev Proc 2017-13 applies to any management or services contract entered into on |
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26 CFR 3016621-1: Interest rate
Rev Rul 2017-13 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax Under section 6621(a)(1) the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percentage points in the case of a corporation) except the rate for the portion of a corporate |
A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's represented set of facts.
A PLR is issued in response to a written request submitted by a taxpayer.
What is the IRS revenue ruling?
A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations.
It is the conclusion of the IRS on how the law is applied to a specific set of facts.
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IRB 2017-13 (Rev. March 27 2017)
27 mars 2017 revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices identify-. |
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IRB 2017-26 (Rev. June 26 2017)
26 juin 2017 Rev. Rul. 2017–13. Section 6621 of the Internal Revenue. Code establishes the interest rates on over- payments and underpayments of tax. |
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IRB 2017-07 (Rev. February 13 2017)
13 févr. 2017 revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices identify-. |
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An Update on Implementation of New Management Contract Safe
9 mai 2018 2017-13 (like the prior Rev. Proc. 97-13) provides. “safe harbors.” Neither revenue procedure changes the substantive rules in the IRS ... |
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Client Alert - Revised Management Contracts - Rev. Proc. 2017-13
The Internal Revenue Service (“the IRS”) has developed a safe harbor rule whereby contracts of Qualified Users complying with the rule's terms will not be |
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PG Briefing 1/8/20 Management Contracts: When Good Intentions
8 janv. 2020 Moreover Revenue Procedure 2017-13 (Rev. Proc. 2017-13) |
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2017-2018 PGP 4th Quarter Update
17 août 2018 temporary or proposed regulations; (2) notices |
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EN Horizon 2020 Work Programme 2016 - 2017 13. Europe in a
24 avr. 2017 REV-INEQUAL-05-2016: Inequalities in the EU and their consequences for ... CULT-COOP-01-2017: Democratic discourses and the rule of law . |
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Rev Proc 2017-13 - Internal Revenue Service
This revenue procedure clarifies that compensation subject to an annual payment requirement and reasonable consequences for late payment (such as interest charges or late payment fees) will not be treated as contingent upon net profits or net losses if the contract includes a requirement that the qualified user will |
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Determination of Rate of Interest Rev Rul 2017-13 Section 6621 of
The overpayment rate for the portion of a corporate overpayment exceeding $10,000 for the calendar quarter beginning July 1, 2017 is 1 5 percent The |
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IRS 2020 Rulings from IRB
19 jui 2020 · 2/3/20 modifies Rev Rul 2009-13 and Rev Rul 2009- 14 to reflect §1016(a)(1)( B), which was added by section 13521 of the 2017 Tax Cuts |
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2017-2018 PGP 4th Quarter Update - Fiduciary and Regulatory
17 août 2018 · temporary, or proposed regulations; (2) notices, revenue rulings, and 13 Guidance implementing changes to §1361 regarding electing small |
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Considerations in Seeking Private Letter Rulings for - Hogan Lovells
12 mar 2019 · annual updates to the IRS's ruling procedures; (3) an announcement that 13 Rev Proc 2017-52, section 3 03(6) 14 Rev Proc 2017-52 |
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Tax Section Report 1436 - New York State Bar Association
13 mar 2020 · Revenue Procedure 2017-52 and other guidance, which we believe are Case Study 13: Liquidation of Subsidiary Debtor or Other Debt |
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September 13, 2017 Mr Scott Dinwiddie Associate Chief - AICPA
13 sept 2017 · Internal Revenue Service (IRS) in Notice 2017-17, regarding the effect on deliverable 10 There are limited exceptions to this general rule |
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Rev Proc 2017-34 - Bradford Tax Institute
9 jui 2017 · 2017-34 SECTION 1 PURPOSE This revenue procedure provides in this revenue procedure is to be used in lieu of the letter ruling process 13 (b) To recover the gift tax paid, S2 must file a claim for credit or refund of tax |
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2018-2019 Priority Guidance Plan
5 avr 2019 · 2017-2018 Priority Guidance Plan also included various guidance projects related to the temporary, or proposed regulations; (2) notices, revenue rulings, and revenue PUBLISHED 08/13/18 in IRB 2018-33 as NOT |
