Shortly after the end of each tax year, it should compile written evidence of the business needs for accumulating
The lineshaft conveyor provides solutions for conveying and accumulating
firm-based items, and has a modular construction.
Among the basic principles the author espouses, one comes up repeatedly throughout the book and probably constitutes the very essence of individual economic triumph: what motivates magnates isn't the goal of making money but rather the pleasure they take in the constant exercise of accumulating
Analyses of the peat cores suggest that the western-Siberian bogs have been steadily accumulating
vegetation since the last ice age, says Laurence C.
service versus manufacturing), and the various opinions as to the exact application of mathematical analysis, Bardahl brought only a degree of certainty to the outcome of an AET case, even given the IRS's concession that working capital is an acceptable reason for accumulating
earnings as liquid assets.
An opportunity for tax-deferred growth(1) while accumulating
money for retirement.
The company responded that it had been accumulating
the earnings for a potential stock repurchase based on an adverse ruling in a family lawsuit.
Presumably, [the body] wants to get rid of cells that are accumulating
a lot of lipids," but this is pure speculation, says Schaffer.
531 was designed as a penalty tax on a corporate taxpayer unreasonably accumulating
earnings, rather than distributing them as dividends (which would subject them to shareholder level tax).
The Company may, at its option, through May 2008, pay all dividends accumulating
under the Series C Preferred through a payment-in-kind feature.
The tax avoidance purpose need not be the only purpose for accumulating
earnings - if it is only one of the purposes, the AET can be applicable.