Memorandum To:File From:Date:October 21‚ 2014 Re:Mi Amore – Reasonable Compensation Determination Facts Molly James and Isabelle Collins are owners of Mi Amore‚ a C Corp. They were audited and disallowed a deduction for compensation by over 1 million dollars. The auditor said the disallowance wasn’t based on the reasonable criterion‚ but rather‚ that the disallowed amount wasn’t intended to be compensation. Issues Can the IRS disallow a deduction for compensation without determination that
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Memo 1: eVade Pays Up 1. present obligation defer of liability 2. state law‚ so not a contingency 3. legal liability On March 31‚ 2012 Doing nothing: reason: yes there is a new tax rule of amnesty program‚ but it’s contingent on voluntarily resgister on prospective basis. If they didn’t file the paper work‚ they still may subject to $60 million. No legal reduction on the liability yet. Code: gain contingency‚ derecognition of liability extinguish405-40-1 On June 15‚ 2012 Memo 2: Talking
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To: All Staff From: Tan Noob Noob‚ HR manager Date: 10 Oct 2014 Subject: Leave Application through online system This memo is to remind all staff to apply their leave through the online system. Recently‚ HR department has received a few leave application forms. Staff should use the online application system to apply for their leave. This online system is set up by the company 6 months ago to make the leave application process more convenient and simpler. For those who not know how to apply online
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Training guide to break even analysis. What is breakeven analysis? Break even analysis is a calculation to show at what point you are making no profit or loss‚ so it is when a businesses total revenue covers total costs so it is to show how much output you will have to produce to cover your total costs‚ within a business. Break even is usually shown in the form of a graph. To work out the break even point of a business you need 3 important components which are: 1. Fixed costs‚ which are not
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are having a hard time being away from their children. Having a childcare center in Digifast will help parents and managers all work together in harmony. By having the childcare center parents will be able to see their children during their break and lunch times‚ and know that their child will be cared for if they have to stay after hours to work. It will boost the morale here in the workplace and have parents feel comfortable with working and being parents. It will help create better work ethic
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MEMO TO: Darlene Wardlaw FROM: Bradley Crumpler DATE: September 20‚ 2014 RE: Staffing Memo for the Apollo Shoes‚ Inc. audit for 12/31/2014 After reviewing last year’s (2013) 10-K filing with the SEC‚ the board of directors’ minutes‚ and other documents pertaining to Apollo Shoes‚ Inc. here is our initial recommendation for staffing requirements: Audit engagement partner * Audit manager * It audit specialist Tax partner Quality assurance partner Legal specialist Audit Staff * Audit Engagement
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Prison Break is an American television serial drama created by Paul Scheuring‚ that was broadcast on the Fox Broadcasting Company in four seasons‚ from 2005 until 2009. The series revolves around two brothers; one has been sentenced to death for a crime he did not commit‚ and the other devises an elaborate plan to help his brother escape prison. The series was produced by Adelstein-Parouse Productions‚ in association with Original Television and 20th Century Fox Television. Along with creator Paul
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Break-Even Point Author(s): Satya Prakash Singh and Jayant V. Deshpande Source: Economic and Political Weekly‚ Vol. 17‚ No. 48 (Nov. 27‚ 1982)‚ pp. M123+M125+M127M128 Published by: Economic and Political Weekly Stable URL: http://www.jstor.org/stable/4371597 . Accessed: 01/04/2014 04:34 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use‚ available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that
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Fast Break The most exciting play in basketball is the fast break. This poem outlines every detail of the fast break and does a great job using the words to create a fantastic visual for the reader. The title of the poem‚ "Fast Break‚" is actually what the whole poem is describing. The visual that is created is one of the reasons this poem is so appealing. My love for the game of basketball‚ more specifically at the collegiate level is another reason why this poem catches my attention. The
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Tucker Inc. MEMO To: All Employees From: Communications Officer Date: April 21‚ 2015 Re: Employee Break Room Regulations The company president Mr. Tucker has asked me to email you all regarding the current state of our employee break rooms. Lately the cleaning staff and company president have been noticing the increasing disregard for the cleanliness in our break areas. There have been repeated instances of spills left on the counter‚ garbage left behind from lunch breaks‚ and food spoiling
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