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Discover LudwigExact(4)
Some portion of the payment represents payment for past services rendered, but perhaps some amount could be attributed to nonwage income.
Furthermore (for those graduate students reading this), gross income does include "any amount received which represents payment for teaching, research, or other services".
A scholarship or fellowship grant conditioned either upon past, present, or future services by the recipient, or upon services that are subject to the direction or supervision of the grantor, represents payment for services" (PLR 9851002).
Consider this language from the first of these PLRs: "A scholarship or fellowship grant represents payment for services when the grantor requires the recipient to perform services in return for the granting of the scholarship or fellowship.
Similar(56)
"A lot of the missing income represents payments by consumers to business, incorporated or not, as opposed to business-to-business payments," she says.
The figure represents payments for facilities rental, catering, monthly rents and utilities at more than a half-dozen Trump-owned companies and properties.
In the following description, X represents CTP, T represents payments for healthcare and z cat represents the threshold of CMP, which amounts to 40%.
Because such amounts do not represent payment for services, they are not subject to Self-Employment Contribution Act (SECA) taxes imposed by Section 1401.
With AIG and with other Wall Street banks like Citigroup and Bank of America, taxpayer money went to pay the bonuses of traders and executives who argued that the money represented payment for work that had already been performed.
The DCA said all sums represented payments for work covering "many years, for a variety of cases", and included sums for VAT and other costs such as travel.
Nevertheless, these data are appropriate for studying all-cause costs and utilization, as they contain diagnosis, testing, and procedure information, and represent payments paid by insurers to providers, and not charges, for these patients.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com