The 2004 Cumulative Supplement includes discussion of the following developments: * Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001. * Publication of the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. * A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. * The issuance by the IRS of final regulations under section 6050S relating to the reporting requirements imposed on colleges and universities with respect to the receipt of qualified tuition payments.
Publisher: John Wiley and Sons Ltd