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A qualified domestic relations order (or QDRO, pronounced "cue-dro" or "qua-dro"), is a judicial order in the United States, entered as part of a property division in a divorce or legal separation that splits a retirement plan or pension plan by recognizing joint marital ownership interests in the plan, specifically the former spouse's interest in that spouse's share of the asset.
[1] [2] In Higgins, the taxpayer attempted to deduct expenses for the years 1932 and 1933 related to his investment efforts, which the U.S. Supreme Court held were rightly disallowed, under the tax statute as applicable to those years, by the Bureau of Internal Revenue (now known as the Internal Revenue Service). The Bureau contended, and the ...
Under United States tax law, certain performing artists are eligible to deduct the expenses incurred in the course of their employment as performing artists ("performing artist expenses"). The deduction itself is provided by IRC § 62(a)(2)(B), [1] while qualifications of a Qualified Performing Artist ("QPA") are provided by IRC § 62(b). [2]
The following findings are required, by section 202 of that Act, for substances to be placed in this schedule: The drug or other substance has a high potential for abuse. The drug or other substance has a currently accepted medical use in treatment in the United States or a currently accepted medical use with severe restrictions.
Taxpayers are facing higher costs to file their returns this year. Some will find relief from a new government tool. Many won’t. The costs of tax return preparation and other accounting fees ...
Schedule 2 may refer to: Second Schedule of the Constitution of India , about the rights of government officials Schedule II Controlled Substances within the US Controlled Substances Act
One of the non-abelian groups is the semidirect product of a normal cyclic subgroup of order p 2 by a cyclic group of order p. The other is the quaternion group for p = 2 and a group of exponent p for p > 2. Order p 4: The classification is complicated, and gets much harder as the exponent of p increases.
A Schedule of Values (SOV) is a detailed schedule apportioning the original contract sum and all change orders, among all cost code divisions or portions of the work. The Schedule of Values shall be based on the approved budget or the approved Fixed Price, or GMP, Cost-Plus Contract type as applicable.
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