Since there is a mandatory provision for reviewing of every Institution Deemed
to be University, the Ministry does not interfere in conducting review of these Institutions.
After the deemed
asset sale, Target is treated as if it liquidated into Parent and distributed the proceeds of the deemed
Third, Commerce's screening of overseas visa applications for potential unlicensed deemed
exports dropped from 54,000 in fiscal year 2001 to 150 in fiscal year 2009.
We will take care of every student studying in these deemed
30) The final regulations allow for the identification of additional eligible industries via publication in the Internal Revenue Bulletin, (31) and it seems likely that certain industries (such as mining) will press the case based on their similarities to the industries already deemed
Some experts in this area estimate that federal agents will make between 40 and 60 visits to research universities in coming months to investigate deemed
Under New York law, in order for a landlord's refusal to consent to an assignment or sublease to withstand judicial scrutiny and be deemed
"reasonable," it must be based on "objective criteria", i.
S persons, each of whom owns at least 10 percent directly or indirectly), or a Foreign Personal Holding Company (FPHCO), some or all of the deemed
asset sale gain could be Subpart F or FPHCO income.
RELATED ARTICLE: PRACTICE ALERT New Deemed
Sale and Repurchase Election
Hearing panels deemed
that these firms did not complete the corrective or monitoring actions required as a condition of acceptance of the firms' most recent peer reviews.
To make the election, a taxpayer must report the deemed
sale and repurchase on his or her return for the tax year in which the deemed
The study notes that Congress elected to give HCFA broad discretion in deciding whether to allow deemed
status for nursing homes, unlike other healthcare facilities for which HCFA must grant deemed
status if the private accreditation organization's program demonstrates compliance with Medicare conditions of participation or other requirements.
If the stock price does not exceed a deemed
cost of capital return for the five-year option period, the options are worthless.
Board of Directors Announces Fourth Quarter 2007 Cash and Deemed
The Internal Revenue Service (IRS) has released proposed regulations (the Proposed Regulations) providing guidance to corporate issuers and withholding agents on their withholding and reporting requirements in connection with deemed
distributions resulting from adjustments to conversion ratios on convertible bonds and other rights to acquire stock.