Excise Tax

Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage I. PURPOSE This notice restates and amends the interim guidance on informational reporting to employees of the...

* Beam Enters Fast-Growing Irish Whiskey Category * Opportunity to Expand Award-Winning Brands in U.S. and other Key Markets for Irish Whiskey DUBLIN & DEERFIELD, Ill. -- Beam Inc. (NYSE: BEAM), a leading...

As Congress returns to work this week after its extended holiday vacation, members face two deadlines that, if not met, could bring transportation safety programs and construction projects to a halt. The first...

NEW YORK -- Fitch Ratings assigns an 'AA' rating to the following series of the South Dakota Health and Educational Facilities Authority (SDHEFA): --$19.2 million vocational education program revenue bonds, series 2012A. In...

NEW YORK -- Fitch Ratings has taken the following rating actions on South Florida Water Management District, Florida's (the district, or SFWMD) outstanding bonds: --$500.2 million certificates of participation (COPs) downgraded to 'AA-'...

Cash Severance Payouts Hold Steady, While Equity-Based Payouts See Substantial Jump NEW YORK -- The average change in control benefit provided to CEOs has increased 32 percent over the past two years, rising...

"The plants with the highest costs would be the first ones to be mothballed" Ethanol broker The US biofuels sector is entering 2012 with continued uncertainties driven by an ever-changing legislative environment and...

TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ............................................. 200 .01 Purpose of revenue procedure ................................................................................ 200 .02 Organization of revenue procedure ............................................................................ 200 SECTION 2. WHAT CHANGES...

TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ................................................ 5 .01 Description of terms used in mis revenue procedure ................................................................ 6 .02 Updated annually .............................................................................................. 6 SECTION 1,...

TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .............................................. 128 SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV PROC. 2011^4? ............................................ 128 SECTION 3. IN WHAT FORM...

26 CFR 601.201: Rulings and determination letters. TABLE OF CONTENTS SECTION 1. PURPOSE ............................................................................................ 236 SECTION 2. CHANGES ........................................................................................... 236 SECTION 3. BACKGROUND ....................................................................................... 236 .01 Legislation authorizing user fees .............................................................................. 236 .02...

TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .............................................. 171 SECTION 2. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REV PROC. 2011-5? ............................... 172 SECTION 3. WHAT IS...

ALTHOUGH RUSSIA'S identity will always be linked to vodka, it is also the world's fourth-largest beer market, thanks to an influx of global brewers and a culture in which beer is often drunk...

Over the last decade, the clamor and downright demagoguery surrounding North Carolina's gasoline tax rival that of any topic in state politics. In 2006, a Republican lawyer used complaints about it as a...

Winston-Salem-based Reynolds American Inc. and Greensboro-based Lorillard Inc. raised cigarette prices in December, the second per-pack increase for both last year. Reynolds brands increased 9 cents in July and 5 cents in December,...

When the president of Catholic Answers posted an e-letter on the nonprofit's website eight years ago questioning whether Sen. John Kerry (D-Mass.), a Catholic, should receive communion at Mass because of his support...

The IRS issued final regulations (T.D. 9553) clarifying the treatment of disregarded entities with respect to employment and certain excise taxes. The rules adopt proposed regulations issued in 2009 (REG-116614-08). Under Regs. Sec....

HEADNOTE Looking ahead to 2012, industry experts weigh in on the construction market, with a special focus on federal highway funding With stimulus funds under the American Recovery & Reinvestment Act (ARRA) coming...

Strengths Strong and effective focus on brand-building. Leading brewer in Slovenia, with a market share of around 80%. Extensive, although shrinking, portfolio. Weaknesses Falling volume sales indicative of wider market problems. Strong competition...