5 : bound by the way things are <Our plan is certain
Allowing small business refiners to deduct certain
costs associated with complying with the Environmental Protection Agency's sulfur regulations.
employee plan returns now are eligible for an automatic 2 1/2 month extension, and gift tax returns for an automatic six-month extension, if the proper form is filed.
The new legislation provides that the cost of certain
leasehold improvements made by lessors, lessees or sub-lessees, are recovered over a 15-year period, using the straight line method, if they are placed in service after October 22, 2004 and before January 1, 2006.
participating interests in a "qualifying entity," certain
participating interests that are "widely held and actively traded" that are not acquired with a defined tax avoidance motive (referred to below as the "Widely Held Exemption"),
This Statement was developed in response to concerns expressed by preparers, auditors, regulators, investors, and other users of financial statements about issuers' classification in the statement of financial position of certain
financial instruments that have characteristics of both liabilities and equity but that have been presented either entirely as equity or between the liabilities section and the equity section of the statement of financial position.
provides innovative technology enabling our customers to register people and assets online.
nonrecognition transfers of stock, securities or assets are not triggering events, as long as the U.
The current $5,000 income tax exclusion for certain
death benefits paid by an employer to an employee was repealed on August 20, 1996.
The Company backdated certain
other stock option grants by selecting a grant date and corresponding exercise price that preceded the date that the Company actually determined to make such grants.
467 rental agreements, obligations to pay real property, rents, certain
government bonds and REIT securities.
Now, the EITF is tackling the issue of liability recognition of certain
The Company is considering the precise extent of the restatement, but expects that the restatement will relate primarily to the reporting of certain
of the transactions between the Company and Afinsa, the totality of which had been reported in its financial statements as "related-party sales" and which are now part of the Company's discontinued operations, as described below.
263(a) addressing capitalization of amounts paid to facilitate certain
types of acquisitive and capital transactions.
Software([R]) Promotes Jonathan Dodson to Chief Information Officer and Hires Michael Winner as Chief Technology Officer