Thus, taxpayers may accelerate the deduction for some portion of the bad-debt reserve if entries to the allowance account are accompanied by contemporaneous documentation indicating that the allowance is intended to reflect the partial worthlessness of specifically
identifiable business bad debts occurring within the tax year.
However, section 56 does not specifically
provide that a deduction allowed under section 216 is disallowed in computing a taxpayer's AMT.
developed for superintendents, supervisors, managers, and engineers
, the broker showed the property to the purchaser and notified the vendors of the purchaser's interest.
, Fran Newman's article on the role of student services and Patrick Dilley's piece on diversity both speak to the need to serve all students regardless of circumstance or educational goal.
The logo, on the front cover, was specifically
designed to transmit the intent of the Association's project, namely for all people in the United States to have "Access to the U.
Taxpayer's view: According to the taxpayer, time-reporting engineers do not specifically
record their time to alpha codes.
Our research reveals that over the next six to nine months, more office space is expected to become available in Fairfield County, specifically
in Norwalk, Shelton and Danbury, for example, but with such strong demand fueled by growing businesses, the space will be absorbed," said Leeds.
The power to make gifts was not specifically
, according to Section 310 of the SSUTA, the retail sale of a tangible personal property will be sourced:
Braverman said the Supreme Court is telling the Second Circuit to look to state law when it decides the RTC case, so if the state law protects these statutory leases and the statute which gave rise to the RTC's ability to disaffirm contracts did not speak specifically
to this type of lease, then state law would be controlling.