IRS Rules as to Computation of VEBA's UBTI
Copyright policy )IRS Rules as to Computation of VEBA's UBTI
The IRS ruled that a voluntary employees' beneficiary association may, in computing its unrelated business taxable income, include in its applicable account limit, with respect to medical benefits provided through its plan, a reserve and, as to its set‐aside, the applicable account limit may include medical insurance premiums as qualified direct costs (Priv. Ltr. Rul. 201844005).
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).0 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
Average
Average
Average
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