For example, let's say that two abutting parcels, each 10,000 s/f in area, have a permitted
FAR of 10.
With this objective in mind, the statute limits the benefit to amounts invested in the U.S., "including as a source for the funding of worker hiring and training, infrastructure, research and development, capital investments or the financial stabilization of the corporation for the purposes of job retention or creation." Recent guidance from the IRS expands on the statute by defining specific categories of "permitted
" and "non-permitted" investments.
TEI also recommends that plan sponsors be permitted
to select from multiple extended-payment options.
Indeed, the Board urges that, as you consider the reforms before you, the focus not be on which set of financial institutions should be permitted
to take on a new activity or which would, as a result, get a new competitor.
Insurance companies currently prepare their statutory financial statements in accordance with accounting principles and practices prescribed or permitted
by the insurance department of their states of domicile.
We play out these two factors through the following specific permit design policy goals and attributes: permits as barriers to entry into economic or other activity, permits as tools to gather information for the regulatory agency, permits as tools to tailor regulation to the specific circumstances of the permitted
activity, permits as enforcement tools, and the political constraints on permitting and regulatory systems.
Hence, a more flexible approach to correction should be permitted
where the employee's participation in the plan is elective (as can be the case in defined contribution plans) rather than mandatory (as is more often the case in defined benefit plans).
Note: The average cost method is not a permitted
If a plan does not satisfy the ADP or ACP test, the employer can either make distributions to HCEs (to reduce the HCE average to the level permitted
under the test) or make QNECs to the NHCEs (to increase the NHCE average to the level needed to sustain the HCE average).
Under the temporary and proposed regulations, a taxpayer will not be permitted
to claim an ordinary loss (gain) with respect to the foreign currency hedge or, alternatively, to increase (decrease) the basis of the asset.
In M1, M2, and M3 districts, non-illuminated signs with total surface area of less than six times the street frontage of the zoning lot, but no more than 1,200 SF for each sign, are permitted
. In mixed-use districts, the limit is 750 SF.
* The Service does not adequately address the regulation's permitted
use of the raw material content method.
The zoning dispensation for historic districts enables the owner to construct a building that sets back at a height of 40 feet, rather than 60 feet, thus facilitating a desired redistribution of bulk upwards (subject to a floor area ratio of 6.0,2), up to the maximum permitted
building height of 120 feet.
* Expand trusts permitted
to own S stock to include those with multiple income beneficiaries, the ability to accumulate trust income, and trustee powers to spray income among the beneficiaries.
The zoning regulations themselves are generally grouped into two categories: "use" regulations, governing the types of uses permitted
in certain defined areas; and "area" or "bulk" regulations, which govern the types and sizes of structures permitted
on properties within a particular zoning district.