Nov 2, 2011 · ... commonality of interest of corporations and shareholders forces the tax law to rely more on form than substance in taxing their transactions ...
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Jun 21, 2018 · By establishing a more flexible “commonality of interest” test for the employer members than the Department of Labor (DOL or Department) had ...
Feb 21, 2017 · By asserting a commonality of interest, smaller states, collectively, may hope to 'punch above their weight' in the international tax sphere ...
Mar 28, 2019 · This opinion will refer to these three criteria as requirements for purpose, commonality of interest, and control, respectively. Page 6. 6.
Mar 6, 2018 · Figures are based on metal levels for a 40-year-old before a tax credit would apply. ... “commonality of interest” test, like the geographical ...
Jul 31, 2019 · Commonality of Interest. Paragraph (b)(1)(v) of the Proposed Rule required that the employer members of the group or association of employers ...
Jul 31, 2019 · In addition, employer members must have a commonality of interest, each employer must directly act as an employer of at least one employee ...
Dec 3, 2018 · ... commonality of interest; (6) plan participation is only per- mitted to employees and former employees of employer members, and their ...
Commonality of interest - Under the new rules, association members do not need to be in the same business or industry. However, they must have at least one ...