704(b), and revise the existing rules for determining
the partners' partnership interests.
The recognition of exchange-based gain or loss with respect to nonfinancial assets was problematic because, in the view of the IRS and Treasury, movements in exchange rates with respect to these assets often do not result in currency gains or losses to their owners.] To address this problem, the 2006 proposed regulations no longer take into account foreign currency gain or loss with respect to all assets for purposes of determining
Section 987 gain or loss.
fair value requires managers to exercise judgment.
the degree of variability among medical directors in their decision-making might involve administering "dummy" cases to determine the contribution to practice pattern variability.
69-587 and Eastman Kodak, provide a framework for determining
whether the taxpayer, in the instant case, can deduct the employment taxes related to the accrued vacation and bonus pay if it establishes certain elements.
In addition to this application to current platforms, the job design process has been successfully implemented in the design of new ships, such as the Littoral Combat Ship: The designers began by determining
the tasks for each position;
who should receive a dental sealant, the first step is to assess the caries risk of the individual tooth.
The approach avoids many of the potential sources of systematic uncertainty in other methods of determining
[G.sub.a]/[G.sub.v], It is not necessary to make a precise measurement of the neutron polarization.
what's meant by "period of restoration" in an insurance policy is a coverage issue, he said.
the estimated volume of material to be generated from the demolition of structures, the estimator must reference the volume and results of his organization's completed similar demolition projects and make necessary comparisons.
creep-resistance was the essential goal of the tests, the alloys had to exhibit other mechanical properties as well:
Because of the large size of bullfrog tadpoles and their well-defined pattern of sexual differentiation (13), they provide an excellent model for determining
the effects of EDC exposure on molecular changes that may affect sex differentiation processes.
The fundamental principle behind determining
an IT ROI is that the "value of information" can be extrapolated to dollars of business benefit.
In the first half of the article, a heuristic for determining
the educational viability of online discussions is offered.
A state member bank that controls or holds an interest in a financial subsidiary must comply with the following rules in determining
its compliance with applicable regulatory capital standards (including the well capitalized standard of section 208.71(a)(1)):