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What does FD stand for?

FD stands for Field Directive

This definition appears rarely and is found in the following Acronym Finder categories:

  • Military and Government

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We have 56 other meanings of FD in our Acronym Attic

Samples in periodicals archive:

However, in March 2002, it issued the Field Directive on the Use of Estimates From Probability Samples, which broadly recognized the appropriateness of statistical sampling by taxpayers as necessitated by the time and cost of analyzing the entire population and when a better answer is not available in the company books and records.
History of Tax Sampling Guidance Before the release of the 2002 Field Directive on the Use of Estimates from Probability Samples, the IRS only sanctioned the use of statistical sampling in specific areas.
A November 28, 1994, IRS field directive says plan sponsors cannot rely on those letters and should apply to the IRS for "relief" under IRC section 7805(b), which generally prevents the IRS from retroactively disqualifying a plan if it was operated according to terms that were the subject of a favorable determination letter.
Subsequent to the issuance of the proposed regulations, on March 1, 2011, the IRS's Large Business and International Division (LB&I) issued a field directive (LB&I 4-0211-002) discussing the application of the proposed regulations to taxpayers incurring sales-based royalties.
In a Field Directive dated March 14, 2003, IRS examiners were instructed, solely for penalty purposes, not to challenge the timeliness of employment and withholding tax deposits exceeding $100,000 that arise from the exercise of the stock options, as long as the deposits are made within one day of the settlement date of the option.
Withholding on Stock Options: In a Field Directive dated March 14, 2003, IRS examiners were instructed, solely for penalty purposes, not to challenge the timeliness of employment and withholding tax deposits exceeding $100,000 that arise from the exercise of the stock options, as long as the deposits are made within one day of the settlement date of the option.