IRA owners may therefore rely on these proposed regulations for distributions for the 2001 calendar year
Briefly summarized, a rental agreement has deferred rent if the cumulative amount of rent allocated as of the close of a calendar year
exceeds the cumulative amount of rent payable as of the close of the succeeding calendar year
A plan that provides severance benefits and is either collectively bargained or covers key employees is not required to follow section 409A during calendar year
An individual satisfies the substantial-presence test for any calendar year
if he has been present in the U.
For IRAs, the new RMD rules are proposed to be effective for distributions for calendar years
beginning after 2001.
In March 2006, The Brattle Group, the arbitrator hired by the state attorneys general and the tobacco companies, made the determination that the provisions of the MSA were a significant factor in contributing to the original participating manufacturers (OPMs) market share loss for the calendar year
at least 31 calendar days of the calendar year
and 183 days during the current year and the two preceding calendar years
(substantial presence test); see Sec.
Gold Award certificates were presented to 117 facilities for achieving at least a 25% reduction in the total recordable incidence rate during the 2005 calendar year
as compared with the average total recordable incidence rate for the three previous calendar years
Has not changed its tax year at any time within the last six calendar years
, ending with the calendar year
that includes the beginning of the short period required to effect the change.
Gold Award certificates were presented to 101 facilities for achieving at least a 25% reduction in the total recordable incidence rate during the 2004 calendar year
as compared to the average total recordable incidence rate for the three previous calendar years
The corporation has not changed its year-end in the last 10 calendar years
With respect to Thermal Energy, the qualifying costs which would be funded by the FTS mechanism would include sales, marketing, business development, and project development costs which would be spent by the Company in support of developing FLU-ACE(R) projects over the 2002 and 2003 calendar years
The corporation cannot have changed its tax year at any time within the previous 10 calendar years
31; and (b) the greater of (i) statutory net income for the calendar year
preceding the dividend date, minus realized capital gains for that calendar year
; and (ii) the aggregate of statutory net income for three calendar years
preceding the dividend date, minus realized capital gains for those calendar years
and minus dividends paid or credited within the first two of the three preceding calendar years
92-13 applies to a C corporation that has not changed its tax year within the last six calendar years
(or fewer if the corporation has been in existence for less than six years) ending with the calendar year
that includes the beginning of the short period required to implement the tax year change.