Language also is being added to the rule comment to provide, "A nonrefundable
retainer or nonrefundable
flat fee is the property of the lawyer and should not be held in trust.
7122 in 2006 that generally requires taxpayers to provide a nonrefundable
payment with their application for an offer in compromise.
According to IRS, aviation excise taxes on unused nonrefundable
tickets are not refundable, but if an airline refunds the ticket, a proportionate amount of tax may be refunded.
There is a nonrefundable
$30 application fee for each member of the ensemble.
Summary: Amends the Internal Revenue Code of 1986 to allow a nonrefundable
tax credit for adult day care expenses.
A new and better family benefits program will begin in January 2005 to replace the current nonrefundable
tax credit for children, the Quebec family allowances and the tax reduction for families with quarterly assistance payments for families with children.
Debby Fireman, a spokeswoman for HTH Worldwide in Radnor, Pa., said, "If someone develops SARS while traveling, they are definitely covered, but if they have already booked a trip and then cancel it because of the potential of getting sick, it's nonrefundable
and not affected by State Department alerts or other similar alerts."
* American Airlines has begun charging US$100 to customers with nonrefundable
tickets who opt to fly standby on alternative flights.
US Airways is to introduce standby coupons for use with nonrefundable
Note that trip cancellation insurance covers you before your trip begins, reimbursing your for prepaid, nonrefundable
91, Accounting for Nonrefundable
Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases, required the company to prorate the annual fees for book purposes.