PAC File Best Practices | Web Security Gateway (Anywhere) | Version 7.x. A Proxy Auto-Configuration (PAC) file is a JavaScript function definition that determines whether web browser requests (HTTP, HTTPS, and FTP) go direct to the destination or are forwarded to a web proxy server.
For partners and shareholders who opt out of the composite filing, the partnership or S corporation must remit the withholding on Indiana distributions into a nonresident withholding account.
There is a limitation on the deduction of a partner's distributive share of partnership losses. A partner may only deduct his loss to the extent of his adjusted basis in the partnership. The excess may be deducted by the partner when that excess is repaid to the partnership.imilarly, a decrease in a partner's share of partnership liabilities decreases the partner's outside basis because the partner being relieved of liability for a share of partnership debt is considered a deemed distribution to the partner.