each year


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Synonyms for each year

without missing a year

References in periodicals archive ?
In short, the depreciation deduction each year is the same proportion of a property's basis as the property's income for the year is to its forecasted total income (FTI).
167-6(c)(1), the taxpayer recomputes depreciation for each year of the property's life in the year the lookback method is applied (the recomputation year).
Now schools will simply need to have a certain minimum percentage of their students (and of racial, ethnic, and socioeconomic subgroups within each school) deemed "proficient" each year.
Each year since 1997, North Carolina has recognized the 25 elementary and middle schools in the state with the highest scores on the "growth composite," a measure reflecting the average gain in performance among students enrolled at a school, Winning schools receive financial awards.
About 8,000 depository institutions use the Fedwire securities transfer service to transfer each year approximately 13 million securities valued at more than $160 trillion.
Thus, the actual data for each year would be used in calculating the base period ratios and so long as the average increase per year during the preceding five years does not exceed 10 percent, the secondary limit should not apply.
If a shareholder makes a QEF election, it generally includes in income each year its pro-rata share of the PFIC's ordinary earnings and net capital gain.
1291(a)(1)(A), $10 would be allocated to each year from 1995-2004.
263A-2(b) and -3(d) are not subject to this reasonableness requirement; otherwise, taxpayers would have to compute an absorption ratio for each year to test the "reasonableness" of the HAR, which would undermine the purpose, of the simplified methods.
Once the historic absorption ratio is determined and elected, the taxpayer uses this ratio for five years without the need to recalculate UNICAP each year.
An increasing-annuity GRAT is structured as a term-certain GRAT with annuity payments that increase each year by a predetermined percentage (limited to 20% under Regs.
Exhibit 1, top right, shows an example of how NCRS deductions would be computed for $1,000 of five-year property if the inflation rate were 3% each year.
However, the corporation can elect to allocate items between the S and C short years by using the specific transactions in each year, based on the company's books and records and applying normal tax accounting rules.
Full adherence to the new law generally will require these "passthrough" entities to determine net income as of May 31, August 31 and December 31 of each year for their owners' estimated tax obligations using the same adjustments and computations required at year-end.
Based on this reapplication, the taxpayer determines the amount of taxable income (and AMT income) that would have been reported for each year prior to the filing year if the PCM had been applied on the basis of actual (rather than estimated) total contract price and costs in reporting income from contracts completed or adjusted in the filing year and in any preceding year.