Glossary entry

English term or phrase:

Coordinated Issue Paper

Polish translation:

wytyczne dla pracowników IRS (przeprowadzających kontrole)

Added to glossary by mike23
Oct 9, 2014 08:18
9 yrs ago
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English term

Coordinated Issue Paper

English to Polish Law/Patents Law: Taxation & Customs
In this document, we were guided by the Treasury Regulations pertaining to Section 482 of the Internal Revenue Code of 1986, as amended, as well as the explanation of the application of those regulations as described in Coordinated Issue Paper - Section 482 Buy-In Payment Adjustments (hereinafter, the "CIP"), published by the Internal Revenue Service with an effective date of September 17, 2007.

Z opinii finansowej.
Change log

Oct 14, 2014 07:45: mike23 Created KOG entry

Discussion

maikaa (asker) Oct 10, 2014:
Jeszcze znalazłam angielską definicję: "Coordinated Issue Papers, which are administrative guidance regarding technical issues that are binding on all IRS examiners".
maikaa (asker) Oct 10, 2014:
Chyba dałam za mało kontekstu, bo zaproponowana odpowiedź nijak mi nie pasuje... "In estimating the amount of the buy-in payment, we were primarily guided by the applicable Treasury Regulations pertaining to Section 482 of the Internal Revenue Code of 1986, as amended and the explanation of the application of these regulations to Buy-In Payments as described in Coordinated Issue Paper". Czyli to jest jakiś rodzaj komentarza do ustawy chyba...?

Proposed translations

2 days 10 hrs
Selected

wytyczne dla pracowników IRS [coordinated issue paper]

wytyczne dla pracowników IRS [coordinated issue paper]

wytyczne (techniczne) dla pracowników (IRS) prowadzących/przeprowadzających kontrole

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http://www.irs.gov/Businesses/LBI-Directive-De-coordinating-...

IPGs and IPNs were designed by the IRS to build internal knowledge management systems capable of delivering decentralized, consistent technical advice to examination teams as a way to replace the former tiered issue process used by LB&I.
http://www.mondaq.com/unitedstates/x/293610/tax authorities/...

http://www.taxinglessons.com/index.php/coordinated-issue-pap...

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Note added at 2 days10 hrs (2014-10-11 18:56:03 GMT)
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Coordinated Issue Papers (CIPs) provide guidance on technical tax questions, such as medical reimbursement plans for the self-employed, that is reviewed by the Office of Chief Counsel and provided to revenue agents.

CIPs are numbered using the Uniform Issues List (UIL), an index of issues based on Internal Revenue Code Sections. For example, a CIP about medical reimbursement plans for the self-employed was issued in March 1999 under UIL number 162.35-02.

CIPs are reflective of IRS thinking, but are not authoritative.
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3 KudoZ points awarded for this answer. Comment: "Dzięki!"
+2
46 mins

dokument dotyczący skoordynowanej emisji (akcji, papierów wartościowych)

Propozycja
Peer comment(s):

agree Frank Szmulowicz, Ph. D. : Ably done.
1 hr
Dziękuje
agree jarekab
6 hrs
Dziękuję
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