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The Uniform Transfers To Minors Act (UTMA) is a uniform act drafted and recommended by the National Conference of Commissioners on Uniform State Laws in 1986, and subsequently enacted by all U.S. States, which provides a mechanism under which gifts can be made to a minor without requiring the presence of an appointed guardian for the minor, and which satisfies the Internal Revenue Service ...
The new expatriation tax law, effective for calendar year 2009, defines "covered expatriates" as expatriates who have a net worth of $2 million, or a 5-year average income tax liability exceeding $139,000, to be adjusted for inflation, or who have not filed an IRS Form 8854 [20] certifying they have complied with all federal tax obligations for ...
Undocumented youth in the United States are young people living in the United States without U.S. citizenship or other legal immigration status. An estimated 1.1 million undocumented minors resided in the U.S. as of 2010, making up 16% of the undocumented population of 11 million. [1]
The Fifth Circuit Court of Appeals on Tuesday upheld a Texas law that requires minors to get parental consent for birth control obtained through Title X federally funded clinics. Here's what you ...
The Texas Supreme Court allowed a new state law banning gender-affirming care for minors to take effect on Friday, setting up Texas to be the most populous state with such restrictions on ...
As part of an omnibus property tax relief package the Legislature approved during its second special session over the summer, SB 3 will afford nearly 70,000 businesses in Texas a total exemption ...
The Constitution of Texas is the foremost source of state law. Legislation is enacted by the Texas Legislature, published in the General and Special Laws, and codified in the Texas Statutes. State agencies publish regulations (sometimes called administrative law) in the Texas Register, which are in turn codified in the Texas Administrative Code.
Schedule SE – Self Employment Tax; Form 2441 – Child Care Expenses; Form 8863 – Education Credits; Form 1040NR; Most State Tax Forms; Returns with K-1 Income, fiduciary pass-through's only; Form 8889 & HSA's; Schedule R; Schedule C – Business Expenses with: A net loss exceeding $10,000; Deductions for depreciation; Deductions for ...