Without the option of marriage, same-sex couples in years-long, committed partnerships regularly find themselves out in the cold when negotiating joint tax filing status, Social Security survivor benefits, hospital visitation, immigration and insurance benefits.
Some may welcome Downing Street's decision to pour cold water on the corporation tax campaign.
The safest route for valuation discounting is to have specialized split interest trusts and other discounting methods crafted specifically for artwork, so that the valuation issue is old and cold by the time the estate tax return is filed.
FORBES: Only Modest Valuation Discounts Allowed On Estate Artwork
In the hustle to make sense of the conflicting messages from Virginia and New Jersey, campaign consultants may conclude that the promise of tax cuts does seduce voters, while a record of tax-cutting leaves them cold.
But both Stretch and Zerbe have an answer to that: Include tax breaks that would put cold cash now in many businesses' hands--for example, an extension of the now-two-year-period in which business can carry back their net operating losses.
By and large, the benefit and tax changes announced on Wednesday will not do that, though that will be cold comfort for the 400, 000 extra people who will now hit the higher rate income tax threshold in 2014.
Further checks showed that the temperature in the containers was too cold for ginger, but perfect for garlic, the tax authorities said.
Yet the hot food v. cold food line is common in many U.S. sales tax laws.
High income tax rates persisted into the 1960s, because of the Cold War.
FORBES: Class Warfare: The Mortal Enemy Of Economic Growth And Jobs
Over the life of a new furnace, the big dollar savings will be in your heating bill, not your tax return--particularly if you live in a cold climate.
"The governments get cold feet for one reason, Desertec needs too much support in tax money - all the public budgets are over borrowed - and tax money is not easily available, " Mr Fell said.
Paul O'Neill, the recently ousted treasury secretary, has thrown cold water on the Bush plan, saying that the money going to tax cuts would be better spent shoring up Social Security.
Quite simply we should change the law so that the IRS must pay us, pay us in cold hard cash, for the time it takes us to fill out our tax returns.
FORBES: A Modest Proposal For Tax Reform: Make The IRS Pay Us For Filing A Return
The U.S. economy and stock markets, I think, could survive a repeal of the Bush tax cuts, much as you and I can muddle through the day with a bad head cold.
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