Pursuant to Section 204 of the NYC Charter, by the 15th of November, annually, the Citywide Statement of Needs (SON) isreleased by the Mayor to the community boards, borough presidents and the city council which identifies which new city facilities agencies intend to site, expand, reduce or close in the upcoming two fiscal years.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Audit Report Of The New York City Department For The Aging's Oversight Of Senior Citizen Centers' Compliance With Their Agreements Regarding Limited English Proficiency
S corporation which underwent a federal tax exempt reorganization under IRC section 368(1)(a)(F) (an F Reorganization) should file its General Corporation Tax return for the entire tax year covering both the period before and after the F Reorganization. No short period returns should be filed. In the F Reorganization , the shareholders of the old subchapter S corporation contributed their shares in the old corporation to a new subchapter S corporation with the old subchapter S corporation becoming a qualified subchapter S subsidiary (a Q-Sub) of the new subchapter S corporation; the Q-Sub then merged into an LLC wholly owned by the new subchapter S corporation and disregarded for tax purposes, with that LLC being the surviving entity. Hence, before the F reorganization, the old subchapter S corporation owned its assets directly; after the F reorganization, the new subchapter S corporation wholly owned an LLC which in turn owned the old subchapter S corporation's assets. #15-4966 6/3/15