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  • gc_maine2
    04-04 10:27 AM
    :confused::confused:

    I am excerpting Internal Revenue Code Section 1361 below:
    Internal Revenue Code
    � 1361 S corporation defined.


    (a) S corporation defined.

    (1) In general.
    For purposes of this title, the term �S corporation� means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.

    (2) C corporation.
    For purposes of this title, the term �C corporation� means, with respect to any taxable year, a corporation which is not an S corporation for such year.

    (b) Small business corporation.

    (1) In general.
    For purposes of this subchapter, the term �small business corporation� means a domestic corporation which is not an ineligible corporation and which does not�

    (A) have more than 100 shareholders,

    (B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2) , or an organization described in subsection (c)(6) ) who is not an individual,

    (C) have a nonresident alien as a shareholder, and
    (D) have more than 1 class of stock.

    (2) Ineligible corporation defined.
    For purposes of paragraph (1) , the term �ineligible corporation� means any corporation which is�

    (A) a financial institution which uses the reserve method of accounting for bad debts described in section 585 ,

    (B) an insurance company subject to tax under subchapter L,

    (C) a corporation to which an election under section 936 applies, or

    (D) a DISC or former DISC.

    There is no mention here that the "resident" must be a permanent resident.

    Here is an excerpt of the Federal Regulation that defines who is a "resident alien" for taxation purposes:

    Reg �1.871-2. Determining residence of alien individuals.
    Caution: The Treasury has not yet amended Reg � 1.871-2 to reflect changes made by P.L. 108-357

    (a) General. The term �nonresident alien individual� means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term �fiduciary� shall have the meaning assigned to it by section 7701(a)(6) and the regulations in Part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of �1.871-4.

    (b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien make his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.

    Here is the relevant Federal Regulation on Proof of Residence for determining status for tax purposes:

    Reg �1.871-4. Proof of residence of aliens.
    (a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.

    (b) Nonresidence presumed. An alien, by reason of his alienage, is presumed to be a nonresident alien.

    (c) Presumption rebutted.

    (1) Departing alien. In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof�

    (i) That the alien, at least six months before the date he so presents himself, has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or

    (ii) That the alien, at least six months before the date he so presents himself, has filed Form 1078 or its equivalent; or

    (iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.

    (2) Other aliens. In the case of other aliens, the presumption as to the alien's nonresidence may be overcome by proof�

    (i) That the alien has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or

    (ii) That the alien has filed Form 1078 or its equivalent; or

    (iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.

    (d) Certificate. If, in the application of paragraphs (c)(1)(iii) or (2)(iii) of this section, the internal revenue officer or employee who examines the alien is in doubt as to the facts, such officer or employee may, to assist him in determining the facts, require a certificate or certificates setting forth the facts relied upon by the alien seeking to overcome the presumption. Each such certificate, which shall contain, or be verified by, a written declaration that it is made under the penalties of perjury, shall be executed by some credible person or persons, other than the alien and members of his family, who have known the alien at least six months before the date of execution of the certificate or certificates.




    (c) Application and effective dates. Unless the context indicates otherwise, ��1.871-2 through 1.871-5 apply to determine the residence of aliens for taxable years beginning before January 1, 1985. To determine the residence of aliens for taxable years beginning after December 31, 1984, see section 7701(b) and ��301.7701(b)-1 through 301.7701(b)-9 of this chapter. However, for purposes of determining whether an individual is a qualified individual under section 911(d)(1)(A), the rules of ��1.871-2 and 1.871-5 shall continue to apply for taxable years beginning after December 31, 1984. For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see �20.0-1(b)(1) and (2) and � 25.2501-1(b) of this chapter, respectively.


    In summary, I submit to you that if you work in the US for more than 6 months out of a given year, you are a resident alien, and therefore are eligible to set up an S-Corp.

    Since I am still learning about this, any input/feedback/logical arguments with relevant proof/citations would be appreciated!


    Very good info, thanks for the posting. BUt its still not clear whether the spouse who is on EAD and does not work at all or for that matter 6 months in a given year, will she/he be eligible for setting up a S -corp??

    Thanks
    sree




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  • vpadman
    01-05 03:53 PM
    What are the scenarios under which we can request emergency AP through INFOPASS appointment?
    Specifically, does marriage count as reason for emergency AP ?




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  • Dakota Newfie
    03-18 09:08 AM
    Someone correct me if I'm wrong, but I believe the "SSN Rule" is meant to keep the illegals form getting the rebate?? Ironically, a lot of them are working using "valid", although stolen, SSN numbers anyway so they'll probably still get it if the IRS doesn't have any other way of weening them out? Again, the legal immigrant community gets punished (indirectly) for the misgivings of the illegals. Just my rambling thoughts...:cool:




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  • jung.lee
    04-04 12:55 AM
    :confused::confused:We cannot start a S-corp on EAD. Need to be GC holder or US Citizen.
    ...
    Should a Corporation's owners later wish to be taxed as an S-Corporation, they would file a "Subchapter S" federal tax election (Form 2553) within 75 days of incorporating or within 75 days of the beginning of the calendar year. To do this, the Corporation would need to have less than 100 owners, all of whom must be either U.S. Citizens or permanent resident aliens ("green card" holders). Once the "S" tax election is made, the return to be filed is the 1120 "S", rather than the 1120. Whether or not you decide to be taxed as an S-Corporation, your company is still a "General Corporation" in the eyes of the state of incorporation.
    ...
    [
    But we can setup Solo or Partership or C-Corp. Don't run into legal issues by setting up S-Corp on EAD, before getting GC.

    Good luck.

    I am excerpting Internal Revenue Code Section 1361 below:
    Internal Revenue Code
    � 1361 S corporation defined.


    (a) S corporation defined.

    (1) In general.
    For purposes of this title, the term �S corporation� means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.

    (2) C corporation.
    For purposes of this title, the term �C corporation� means, with respect to any taxable year, a corporation which is not an S corporation for such year.

    (b) Small business corporation.

    (1) In general.
    For purposes of this subchapter, the term �small business corporation� means a domestic corporation which is not an ineligible corporation and which does not�

    (A) have more than 100 shareholders,

    (B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2) , or an organization described in subsection (c)(6) ) who is not an individual,

    (C) have a nonresident alien as a shareholder, and
    (D) have more than 1 class of stock.

    (2) Ineligible corporation defined.
    For purposes of paragraph (1) , the term �ineligible corporation� means any corporation which is�

    (A) a financial institution which uses the reserve method of accounting for bad debts described in section 585 ,

    (B) an insurance company subject to tax under subchapter L,

    (C) a corporation to which an election under section 936 applies, or

    (D) a DISC or former DISC.

    There is no mention here that the "resident" must be a permanent resident.

    Here is an excerpt of the Federal Regulation that defines who is a "resident alien" for taxation purposes:

    Reg �1.871-2. Determining residence of alien individuals.
    Caution: The Treasury has not yet amended Reg � 1.871-2 to reflect changes made by P.L. 108-357

    (a) General. The term �nonresident alien individual� means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term �fiduciary� shall have the meaning assigned to it by section 7701(a)(6) and the regulations in Part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of �1.871-4.

    (b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien make his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.

    Here is the relevant Federal Regulation on Proof of Residence for determining status for tax purposes:

    Reg �1.871-4. Proof of residence of aliens.
    (a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.

    (b) Nonresidence presumed. An alien, by reason of his alienage, is presumed to be a nonresident alien.

    (c) Presumption rebutted.

    (1) Departing alien. In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof�

    (i) That the alien, at least six months before the date he so presents himself, has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or

    (ii) That the alien, at least six months before the date he so presents himself, has filed Form 1078 or its equivalent; or

    (iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.

    (2) Other aliens. In the case of other aliens, the presumption as to the alien's nonresidence may be overcome by proof�

    (i) That the alien has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or

    (ii) That the alien has filed Form 1078 or its equivalent; or

    (iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.

    (d) Certificate. If, in the application of paragraphs (c)(1)(iii) or (2)(iii) of this section, the internal revenue officer or employee who examines the alien is in doubt as to the facts, such officer or employee may, to assist him in determining the facts, require a certificate or certificates setting forth the facts relied upon by the alien seeking to overcome the presumption. Each such certificate, which shall contain, or be verified by, a written declaration that it is made under the penalties of perjury, shall be executed by some credible person or persons, other than the alien and members of his family, who have known the alien at least six months before the date of execution of the certificate or certificates.




    (c) Application and effective dates. Unless the context indicates otherwise, ��1.871-2 through 1.871-5 apply to determine the residence of aliens for taxable years beginning before January 1, 1985. To determine the residence of aliens for taxable years beginning after December 31, 1984, see section 7701(b) and ��301.7701(b)-1 through 301.7701(b)-9 of this chapter. However, for purposes of determining whether an individual is a qualified individual under section 911(d)(1)(A), the rules of ��1.871-2 and 1.871-5 shall continue to apply for taxable years beginning after December 31, 1984. For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see �20.0-1(b)(1) and (2) and � 25.2501-1(b) of this chapter, respectively.


    In summary, I submit to you that if you work in the US for more than 6 months out of a given year, you are a resident alien, and therefore are eligible to set up an S-Corp.

    Since I am still learning about this, any input/feedback/logical arguments with relevant proof/citations would be appreciated!



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  • mhathi
    07-14 06:57 PM
    Sent $10 through BOA bill pay.

    IV will always get high Fives from me and my wife.

    Come on guys, it's the cost of a latte at SB!!




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  • ramaonline
    06-01 04:02 PM
    In such cases you need not worry - as the law only kicks in sometime in oct 08 - again the language is not certain until the time the president signs it - More changes are possible in the house if the senate passes it - The conference committee may again change the text



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  • vayumahesh
    11-16 08:04 AM
    Update. My attorney has sent a letter (interfiling process) to USCIS mentioning that my case is current now. One of my friends got 485 approved within 2 weeks after initiating interfiling process. I hope it would be the same case with me.




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  • gc28262
    06-26 02:26 PM
    My labor is certified online today June 26,2007. Awaiting the hardcopy of labor certification.

    Center: Phily BEC
    PD: May 2004
    TYPE : EB3 NON-RIR

    Wishing good luck to all of you waiting in BECs !



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  • shankar_thanu
    07-18 12:49 PM
    after going through some of the posts, i understand that there were earlier attempts to add SKIL amendments to other bills but it didnt fly..

    Was there similar attempts to add provisions to 'capture unused numbers' and 'not include dependents for visa number count' to other bills before? Are these much more difficult to get done? Just want to know the history of these issues in the legislature...




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  • sunny1000
    07-06 07:31 AM
    mbawa2574...IV is run by a bunch of volunteers as against full time execs (like Red Cross and La Raza) who are elected. For argument sake, even if we have elections, who are going to vote....anonymous handles like you and me??

    With all due respect to you, simply calling the current core team to quit does not make any sense. IMHO, they have done everything they could. The one thing that everybody has to understand is the current political climate for an immigration debate is so bad that it has become the 3rd wheel in politics that no one wants to touch. We are a drop of water when compared to the sea of undocumented workers that are in the forefornt of this debate and nobody gives a flying jack about the employment based applicants whom both the left and the right don't want anything to do with. With such a hostile political climate, why would I vote for a new team who has no experience in the workings of Washington versus the current team's 3 year experience?

    Yeah, you are right when you said we may need to think about new/different strategies. But, the big question is what are those strategies? let's say we have elections and elect new core team, how is that team going to change the way we lobby or the way we raise money or the way we get the message across?

    The one thing I would do differently as a core team is to reach out to a big community based org like La Raza, for example, and learn their method of communication and their fundraising efforts and see if we can implement it here at IV (easier said than done).



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  • insbaby
    09-01 10:07 AM
    Arrived 2000-February

    1st Labor - 2003 - Company A (RIR)
    2nd Labor - 2004 - Company B (RIR) (no one knows where it went)
    3rd Labor - 2006 - Company B (PERM)

    Managed to get a seat in 07-2007 bus

    Still sleeping in the bus. Don't know when I reach the destination.

    Even if life ends before the journey completes, the corpse will continue the travel until it gets the GC.

    (not sure if AC-21s are applicable for corpses)

    Poor EB3-I s, they have to travel with many corpses...




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  • Macaca
    09-14 06:58 PM
    Immigration march planned for Wednesday (http://immigrationvoice.org/forum/showpost.php?p=164301&postcount=1066) By Javier Erik Olvera (jolvera@mercurynews.com or (408) 920-5704) | San Jose Mercury News, 09/11/2007
    Many green card seekers wait seven years or more (http://immigrationvoice.org/forum/showpost.php?p=151966&postcount=965) RESEARCHERS SAY BACKLOG COULD SPUR `REVERSE BRAIN DRAIN' By John Boudreau (jboudreau@mercurynews.com or (408) 278-3496) | San Jose Mercury News | 08/22/2007
    Simple request: Fair handling of green card applications (http://immigrationvoice.org/forum/showpost.php?p=114554&postcount=738) By L.A. Chung (lchung@mercurynews.com or (408) 920-5280) | Mercury News Columnist, 07/14/2007
    How many H-1B visa workers? (http://immigrationvoice.org/forum/showpost.php?p=114543&postcount=737) Counts vary VALLEY EMPLOYERS AMONG TOP USERS By Chris O'Brien (cobrien@mercurynews.com or (415) 298-0207) | Mercury News, 07/15/2007



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  • vikki76
    07-06 01:54 AM
    Thanks!. There were some skeptics on IV Forums who didn't believe that USCIS worked over weekend to approve 25,000 visas. :mad: Some people genuinely believed that USCIS made a clerical error in calculating visa number or some other nonsense excuse. Those who don't believe that this indeed is a scandal,should read Logiclife's excellent analysis on June 29th where he explains -how retrogression is NOT possible.
    When we believe how it was not possible, and suddenly it did happen-of course things get clear.




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  • ANGEL
    07-29 07:58 PM
    hello there,

    i was not around for few days,just read your post.KABAYAN!I am also from the Philippines.I am not a derivative from my wife's visa,I am under the sched a category being sponsored by the hospital where my wife is working.i just had my ds230 filed and GOD knows how long is the wait this time.once visa numbers become available,you and your family will be first in line at least.your PD is 2005 so the chances of getting ahead in line is good,just make sure all is flawless,i mean requirements and all.good luck to all of us.where in pinas are you at?



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  • arnab221
    06-23 09:30 PM
    I thought Murphy's law of " Whatever can get delayed will get delayed " , applied to me only. Looks like in the US GC process it applies to everybody else also .
    :D




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  • anurag_bhatnagar
    06-28 02:30 PM
    I got my certified yesterday 6/27
    EB-2, India, Atlanta feb 21'07



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  • Milind123
    09-14 09:27 PM
    After reading the thread, couldn't wait to start. Just made my first contribution of $100
    Order Details - Sep 14, 2007 9:26 PM EDT
    Google Order #259932445197419

    Let's go to DC..Chak De


    Thank you karan. It was getting lonely here. Should I assume this is your first contribution?




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  • vparam
    09-30 11:14 AM
    This is an excellent thread. It's something I've been looking for for a long time. I am still not clear about using AC21. Here's my situation.

    July 2nd filer. Received EAD for me (primary) and my spouse. Waiting for I140 approval. I understand it's risky to invoke AC21 before I140 approval. After I get it approved, here's what I intend to do.

    1. Inc a business in my spouse's name.
    2. Invoke AC21 and join my spouse's company as a "Software Engineer" (my position in LCA)

    If I do this, during I485 adjudication, all I need is an offer letter from my spouse company saying that I am working as a Software Engineer right?

    Also, does USCIS care during I485 adjudication whether I got paid continously while employed with my spouse's company?

    If for any reason, I decide to quit my spouse's company before I485 adjudication and move to a different company, Will I be able to do this?
    yes, you should be able to jump as many organization as you like...




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  • biomd
    09-09 09:13 AM
    My Contribution of $100 sent in today by Google. Will be attending the 18th Rally.
    C U Guys!.




    trueguy
    12-17 02:27 AM
    Pappu,

    The data from following thread can be used for this purpose:

    http://immigrationvoice.org/forum/showthread.php?t=20798

    Thanks.




    I_need_GC
    02-27 02:46 PM
    It was filed with the Nebraska service center

    Fax to Texas

    214-962-2632
    Providing an covering letter along with a copy of your supporting documents



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