Subsec. (a). (1) and (2)(B) and added pars. No. L. 99–514, § 1851(a)(10)(B), (C), redesignated cl. 1993—Subsec. L. 98–369, set out as an Effective Date note under section 419 of this title. Pub. C, title III, § 306(b), Small Business Job Protection Act of 1996, Pub. L. 99–514, as amended, set out as a note under section 401 of this title. L. 101–508, title XI, § 11801(a)(23), Pub. (a)(3)(E). (a)(3)(A). 443, provided that: Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. A, title V, § 511(b), Pub. Labor Code: Early California labor laws owed their successes, in part, on the Labor lobby of the early 20th Century, such as the State Federation of Labor, the Brotherhood of Locomotive Engineers, State Building Trades Council, San Francisco Labor Council, Brotherhood of Railroad Trainmen, and the Order of Railroad Conductors, just to name a few. (5). The reasonably anticipated future land uses or capacity for uses of the property are more economically productive or environmentally beneficial than the uses of the property in existence on the date of the certification described in subparagraph (C)(i). (2) An employee employed as a commercial driver. Subsec. (a)(3). amounts in respect of dividends, interest, or other distributions. (b) Notwithstanding subdivision (a), the Industrial Welfare Commission may adopt a working condition order permitting a meal period to commence after six hours of work if the commission determines that the order is consistent with the health and welfare of the affected employees. Pub. (2). (b)(13)(E), (F). There is an exception for employees in the motion picture industry, however, as they may work no longer than six hours without a meal period of not less than 30 minutes, nor more than one hour. L. 101–508 struck out par. Subsec. L. 109–135, § 412(ee)(1), redesignated par. L. 98–369, § 511(b)(2), added subpar. Pub. any expenditure paid or incurred before the date of the enactment of this paragraph. 2018—Subsec. Wage and Employment Notice to Employees (Labor Code section 2810.5) - Spanish. (a)(3)(B)(ii). if more than 50 percent of the total rent received or accrued under the lease is attributable to personal property described in subparagraph (A)(ii), or. (a); Cal. Pub. PART 2 - WORKING HOURS CHAPTER 1 - General Section 512. Pub. Except as provided in regulations, for purposes of paragraph (1), the basis of any stock acquired by purchase (as defined in section 1361(e)(1)(C)) shall be reduced by the amount of any dividends received by the organization with respect to the stock. 1983—Subsec. In the case of a corporation described in section 501(c)(2), the income of which is payable to an organization described in paragraph (7), (9), or (17) of section 501(c), subparagraph (A) shall apply as if such corporation were the organization to which the income is payable. L. 98–369, § 511(b)(1)(A), substituted in subpars. Pub. L. 95–345, set out as a note under section 509 of this title. (e). (ii) of subpar. In the case of any organization described in section 511(a), the deduction allowed by section 170 (relating to charitable etc. while such property was held by the organization, the aggregate expenditures on improvements and development activities included in the basis of the property are (or were) not in excess of 20 percent of the net selling price of such property. 2010, Ch. TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS, reserve for post-retirement medical or life insurance benefits, payments with respect to securities loans, Pub. Washington, US Supreme Court See Labor Code, § 512, subd. California Labor Code Section 512 CA Labor Code § 512 (2017) (a) An employer may not employ an employee for a work period of more than five hours per day without providing the employee with a meal period of not less than 30 minutes, except that if the total work period per day of the employee is no more than six hours, the meal period may be waived by mutual consent of both the … Subsec. US Tax Court L. 105–34, title X, § 1041(b), Aug. 5, 1997, 111 Stat. Pub. 2005—Subsec. An employer may not employ an employee for a work period of more than five hours per day without providing the employee with a meal period of not less than 30 minutes, except that if the total work period per day of the employee is no more than six hours, the meal period may be waived by mutual consent of both the employer and employee. Pub. The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph, including regulations for the application of this paragraph in the case of income paid through 1 or more entities or between 2 or more chains of entities. Board of Patent Appeals, Preamble (e)(1). L. 115–97, title I, § 13703(b), Dec. 22, 2017, 131 Stat. An employer may not employ an employee for a work period of more than 10 hours per day without providing the employee with a second meal period of not less than 30 minutes, except that if the total hours worked is no more than 12 hours, the second meal period may be waived by mutual consent of the employer and the employee only if the first meal period was not waived. property held primarily for sale to customers in the ordinary course of the trade or business. Subparagraph (A) shall apply only to the portion of a, such excess determined without regard to any amendment or supplement to a return of tax, or. L. 104–188 applicable to taxable years beginning after Dec. 31, 1997, see section 1316(f) of Pub. return to the transferor of securities identical to the transferred securities upon termination of the loan. L. 99–514, set out as a note under section 48 of this title. Pub. Pub. (c)(2), (3). Provide this form to all nonexempt employees at the time of hire. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”. (e)(1). Pub. (14) which read as follows: “Except as provided in paragraph (4), in the case of a church, or convention or association of churches, for taxable years beginning before January 1, 1976, there shall be excluded all gross income derived from a trade or business and all deductions directly connected with the carrying on of such trade or business if such trade or business was carried on by such organization or its predecessor before May 27, 1969.”. (2) “Construction occupation” means all job classifications associated with construction by Article 2 (commencing with Section 7025) of Chapter 9 of Division 3 of the Business and Professions Code, including work involving alteration, demolition, building, excavation, renovation, remodeling, maintenance, improvement, and repair, and any other similar or related occupation or trade. Pub. L. 97–448, set out as a note under section 1 of this title. Pub. Subsec. (b)(1). Pub. (b)(4). L. 91–172, § 121(b)(2)(B), made the allowance of the specific $1,000 deduction inapplicable for the purposes of computing the net operating loss under section 172 of this title and par. (b)(1). all rents from personal property (including for purposes of this paragraph as personal property any property described in section 1245(a)(3)(B)) leased with such real property, if the rents attributable to such personal property are an incidental amount of the total rents received or accrued under the lease, determined at the time the personal property is placed in service. L. 91–172, § 121(b)(2)(A), added subpar. Art VII - Ratification. 1978—Subsec. (18), relating to treatment of gain or loss on sale or exchange of certain brownfield sites, as (19). (e)(3). 2006—Subsec. L. 103–66, § 13148(b), in second sentence, substituted “all gains or losses recognized, in connection with the organization’s investment activities, from” for “all gains on”, struck out “, written by the organization in connection with its investment activities,” after “termination of options”, and inserted before period at end “or real property and all gains or losses from the forfeiture of good-faith deposits (that are consistent with established business practice) for the purchase, sale, or lease of real property in connection with the organization’s investment activities”. Pub. L. 108–357, which was approved Oct. 22, 2004. Massachusetts Amendment by section 1951(b)(8)(A) of Pub. Former par. (II) for former subcl. Pub. in the case of an organization described in paragraph (9) or (17) of section 501(c), to provide for the payment of life, sick, accident, or other benefits, including reasonable costs of administration directly connected with a purpose described in clause (i) or (ii). Texas 1958—Subsec. L. 105–34, title XV, § 1523(b), Aug. 5, 1997, 111 Stat. This subsection shall not apply to employer securities (within the meaning of section 409(l)) held by an employee stock ownership plan described in section 4975(e)(7). Subsec. 333, provided that: Pub. (18) relating to treatment of gain or loss on sale or exchange of certain brownfield sites. Subsec. For purposes of this subsection, the term “dues” means any payment (whether or not designated as dues) which is required to be made in order to be recognized by the organization as a member of the organization. Code of Regs., tit. L. 105–34, set out as a note under section 121 of this title. Pub. (15) and (16) as (13) and (14), respectively. contributions and gifts) shall be allowed (whether or not directly connected with the carrying on of the trade or business), and for such purpose a distribution made by the trust to a beneficiary described in section 170 shall be considered as a gift or contribution. If property used directly in the performance of the exempt function of an organization described in paragraph (7), (9), or (17) of section 501(c) is sold by such organization, and within a period beginning 1 year before the date of such sale, and ending 3 years after such date, other property is purchased and used by such organization directly in the performance of its exempt function, gain (if any) from such sale shall be recognized only to the extent that such organization’s sales price of the old property exceeds the organization’s cost of purchasing the other property. in any other case, ownership of more than 50 percent of the beneficial interests in the entity. Amendment by section 1901(b)(8)(F) of Pub. L. 94–455, set out as a note under section 72 of this title. such excess determined with regard to all such amendments and supplements. L. 105–206, set out as a note under section 34 of this title. 1964—Subsec. For purposes of subclause (III), the Secretary may issue guidance regarding the treatment of government-provided funds for purposes of determining, For purposes of this paragraph, the determination of gain or loss shall not include an amount treated as gain which is ordinary income with respect to section 1245 or section 1250 property, including amounts deducted as section 198 expenses which are subject to the recapture rules of section 198(e), if the taxpayer had deducted such amounts in the computation of its. Pub. such interest shall be treated as an interest in an, all items of income, loss, or deduction taken into account under section 1366(a), and, shall be taken into account in computing the, “The amendment made by this section [amending this section] shall take effect as if included in the amendments made by, Except to the extent provided in paragraph (2), the amendment made by this section [amending this section] shall apply to taxable years beginning after, subparagraph (A) of section 512(a)(6) of the, “The amendment made by this section [amending this section] shall apply to amounts paid or incurred after, “The amendment made by this section [amending this section] shall apply to payments received or accrued after, “The amendments made by subsection (a) [amending this section] shall apply to payments received or accrued after, “The amendments made by this section [amending this section and sections, “The amendments made by this section [amending this section and, Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [, The amendments made by this section shall not apply to any amount received or accrued during the first 2 taxable years beginning on or after the date of the enactment of this Act if such amount is received or accrued pursuant to a written binding contract in effect on, “The amendments made by this section [amending this section] shall apply to taxable years beginning after, The amendment made by this section [amending this section] shall apply to taxable years beginning after, for purposes of applying part III of subchapter F of chapter 1 of the, such organization had a reasonable basis for not treating such, then, for purposes of applying such part III to any such taxable year, in no event shall any portion of such. Pub. Pub. For purposes of the preceding sentence, use of property as a landfill or other hazardous waste facility shall not be considered more economically productive or environmentally beneficial. L. 108–357 applicable to taxable years beginning after Oct. 22, 2004, see section 319(e) of Pub. L. 95–345, § 2(a)(2), inserted provision relating to payments with respect to securities loans. I substituted “an existing reserve” for “a existing reserve”, and substituted new subcl. Pub. (2)(A) and (3). Section 512 CA Labor Code § 512 (through 2012 Leg Sess) What's This? L. 94–455, set out as a note under section 2 of this title. Subsec. L. 113–295, set out as a note under section 172 of this title. Public notice and the opportunity for comment on the request for certification was completed before the date of such request. Pub. (d)(2)(B). Subsec. (C) and (D) “paragraph (7), (9), (17), or (20) of section 501(c)” for “section 501(c)(7) or (9)” wherever appearing. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. Amendment by Pub. For purposes of this subparagraph, the destruction in whole or in part, theft, seizure, requisition, or condemnation of property, shall be treated as the sale of such property, and rules similar to the rules provided by subsections (b), (c), (e), and (j) of section 1034 (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) shall apply. (d). For purposes of subclause (II), before issuing such certification, the. L. 104–188, § 1316(c), added subsec. Pub. The date of the enactment of the Tax Reform Act of 1984, referred to in subsec. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. In the case of an organization described in paragraph (7), (9), or (17) of section 501(c), the term “unrelated business taxable income” means the gross income (excluding any exempt function income), less the deductions allowed by this chapter which are directly connected with the production of the gross income (excluding exempt function income), both computed with the modifications provided in paragraphs (6), (10), (11), and (12) of subsection (b). (b)(19)(H)(iii). Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 115–141, § 401(b)(21)(G), substituted “or (17)” for “(17), or (20)” in heading. (b). L. 98–369, § 511(b)(1)(A), substituted “paragraph (7), (9), (17), or (20) of section 501(c)” for “section 501(c)(7) or (9)” wherever appearing in heading and in text. Prior to amendment, text read as follows: “If a trade or business regularly carried on by a partnership of which an organization is a member is an unrelated trade or business with respect to such organization, such organization in computing its unrelated business taxable income shall, subject to the exceptions, additions, and limitations contained in subsection (b), include its share (whether or not distributed) of the gross income of the partnership from such unrelated trade or business and its share of the partnership deductions directly connected with such gross income. There shall also be excluded all gains or losses recognized, in connection with the organization’s investment activities, from the lapse or termination of options to buy or sell securities (as defined in, the net operating loss for any taxable year, the amount of the net operating loss carryback or carryover to any taxable year, and the net operating loss deduction for any taxable year shall be determined under, the terms “preceding taxable year” and “preceding taxable years” as used in. 1836, provided that: Pub. Except as otherwise provided in section 221(a) of Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. L. 95–345 applicable with respect to amounts received after Dec. 31, 1976, as payments with respect to securities loans (as defined in subsec. Section 512 (a) An employer shall not employ an employee for a work period of more than five hours per day without providing the employee with a meal period of not less than 30 minutes, except that if the total work period per day of the employee is no more than six hours, the meal period may be waived by mutual consent of both the employer and employee. (b)(15) to (17). Subsec. The right to trade union is expressly recognized, as is the right of a union to insist on a closed shop. Art. L. 99–514, § 1851(a)(10)(A), substituted “determined under section 419A (without regard to subsection (f)(6) thereof)” for “determined under section 419A(c)”. For purposes of the preceding sentence, the deductions provided by sections 243 and 245 (relating to dividends received by corporations) shall be treated as not directly connected with the production of gross income. L. 105–34, set out as a note under section 23 of this title. the result of a reorganization of a business entity which was so potentially liable. (b)(5). (a)(3)(B)(ii). Ohio L. 104–188, § 1603(a), added par. II - Executive (13) generally. L. 113–295, div. 2010—Subsec. The modifications referred to in subsection (a) are the following: Except as provided in subparagraph (B), there shall be excluded—, There shall be excluded all gains or losses from the sale, exchange, or other, The net operating loss deduction provided in, Except for purposes of computing the net operating loss under section 172 and paragraph (6), there shall be allowed a specific deduction of $1,000. Determined with regard to all such amendments and supplements l. 115–141, set out as note. 1993, 107 Stat 226.7 and 512 employers must provide a second 30-minute period... 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