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Avoiding an IRS audit is always important to a business owner. The time and expense of an audit can be quite detrimental to a business’ profit margin. Therefore, it is important to be familiar with tax laws that may have an effect on your business’ bottom line. One such law deals with differentiating between a hobby and a business. Many Foreign Service family members have a multitude of hobbies they practice while living overseas and oftentimes the demand for the product of their hobby makes it worthwhile to put them up for sale. Before. | AUTHENTICATED U.S. GOVERNMENT INFORMATION z GPCT Vol. 77 Monday No. 151 August 6 2012 Part II Small Business Administration 13 CFR Chapter I Small Business Innovation Research Program Policy Directive Small Business Technology Transfer Program Policy Directive Small Business Innovation Research SBIR Program and Small Business Technology Transfer STTR Program Policy Directives Final Rules and Notice 46806 Federal Register Vol. 77 No. 151 Monday August 6 2012 Rules and Regulations SMALL BUSINESS ADMINISTRATION 13 CFR Chapter I RIN 3245-AF84 Small Business Innovation Research Program Policy Directive AGENCY Small Business Administration. ACTION Final policy directive with request for comments. SUMMARY The U.S. Small Business Administration SBA is amending its Small Business Innovation Research SBIR Policy Directive. The purpose of these amendments is to implement those provisions of the National Defense Authorization Act for Fiscal Year 2012 affecting the program. DATES You must submit your comments on or before October 5 2012. ADDRESSES You may submit comments identified by RIN 3245-AF84 by any of the following methods Federal eRulemaking Portal http www.regulations.gov. Follow the instructions for submitting comments. Mail Hand Delivery Courier Edsel Brown Assistant Director Office of Technology U.S. Small Business Administration 409 Third Street SW. Washington DC 20416. SBA will post all comments to this policy directive on www.regulations.gov. If you wish to submit confidential business information CBI as defined in the User Notice at www.regulations.gov you must submit such information to Edsel Brown or send an email to SBIRComments@sba.gov. Highlight the information that you consider to be CBI and explain why you believe SBA should hold this information as confidential. SBA will review your information and determine whether it will make the information public. FOR FURTHER INFORMATION CONTACT Edsel Brown Assistant Director Office of Technology at 202 401-6365. .
