Although the shrinkback rule should offer opportunities for taxpayers to qualify
more receipts as DPGR, the rule may not be easy to apply.
They spend the remainder of the hour practicing sight alignment and performing trigger control drills, then return to the firing range and attempt to qualify
with their weapons.
Therefore, economic hedges of anticipatory transactions involving forward, future, currency-swap and combination-option transactions, including range forwards and participating forwards, won't qualify
for hedge accounting, pursuant to SFAS 52 and EITF 91-4.
For example, he said, radio or television advertising expenses incurred in Buffalo, New York, may be allocable in part to the Canadian market and thus not qualify
in part as reinvestment expenditures.
Owners who might otherwise feel themselves burdened with an "historic" property, whether or not formally designated a "landmark" by the City, may qualify
for an additional 10 percent tax credit if they follow a somewhat more bureaucratic process.
Because many foreign jurisdictions now have merger statutes that operate like those of the states, under which all assets and liabilities move by operation of law, the change in the definition of an A reorganization now allows transactions effected pursuant to these statutes to qualify
as statutory mergers or consolidations for Sec.
Qualified dividend" income taxed at 15% does not qualify
as investment income and cannot be used to offset investment interest expense.
A taxpayer cannot qualify
as a prevailing party for having made a qualified offer if the offer resulted in a settlement.
as residential energy property, the property must meet certain requirements prescribed by the Secretary of the Treasury and must be installed in the taxpayer's main home in the U.
Women's Public Links championship, will attempt to qualify
for the Aug.
, the income must be qualified foreign trade income, which is generated from transactions involving qualifying foreign trade property.
An estate does not qualify
as a DB and it usually is not prudent to make such a designation because the five-year rule would apply.
If an activity does not qualify
as a research activity, why should the agents expend the time and effort (and require the taxpayer to expend the time and effort) auditing the precise numbers?
, the property must fall into one of six categories: (1) property to which the modified accelerated cost recovery system (MACRS) rules apply and which has a recovery period of less than 20 years, (2) computer software not covered by Sec.