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Apprenticeship Bills Likely to Stir Lively Debates
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Mention the term "apprenticeship" around the State Capitol
this session, and you're liable to stir up all kinds of issues.
Informed sources told The Journal Record to keep an eye on this
subject for some hot stories.
Speaking for myself, I got kind of warm just trying to sort
through some of the job training and apprenticeship bills.
The plot thickened with Gov. David Walters' show of support
for a statewide youth apprenticeship program through the vo-tech
schools, and for ...
Related newspaper, magazine, and journal articles from HighBeam Research
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Committee Approves Job Development Bill
The Journal Record
; By Lou Anne Wolfe Journal Record Staff Reporter Legislation to create a training program to upgrade worker skills passed the Oklahoma House Appropriations and Budget Committee Wednesday, and now goes to the full House of Representatives. Senate Bill 320, by Sen. Ted Fisher, D-Sapulpa, and Rep. Rob
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Is it time to change your tax year?
Area Development Site and Facility Planning
; Working within IRS guidelines, a company that changes its year-end for legitimate business purposes can reap considerable benefits. WHY WOULD any company want to utilize a different tax year from that of its parent? Why would any business change its yearend? When is a company required to do so? The
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Certain partners and S corp. shareholders can spread income from short tax year.
The Tax Adviser
; Rev. Proc. 2003-79 provides procedures for qualifying partners and S corporation shareholders to elect to take into account ratably over four tax years their share of income from a partnership or S corporation attributable to a short tax year ending after May 9, 2002, but before June 1, 2004. The
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Automatic tax-year-change procedures modified for C corporations. (Accounting Methods & Periods).
The Tax Adviser
; Sec. 442 final regulations substantially modify the procedures by which C corporations effect an automatic change in their tax year. The final regulations defer the automatic change procedures exclusively to administrative pronouncements issued by the Commissioner and completely remove these
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When is a tax year "closed"?
The Tax Adviser
; Tax practitioners routinely use the terms open tax year and closed tax year ; generally, the difference between the two is well understood. In the case of an open tax year, the period of limitations has not expired within which (1) the IRS can assess additional tax and/or (2) the tax payer can file
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