It is not enough that a country should lose none of the money that forms its capital; you will not increase its prosperity by more or less ingenious devices for causing this amount to
circulate, by means of production and consumption, through the greatest possible number of hands.
419 and 419A, an employer's deductible costs are limited to the "qualified direct cost" of the benefit(s) provided, a limited extra amount to
fund incurred but unpaid claims, and a reserve for retiree benefits, reduced by any after-tax income the trust earned.
Regarding indefinite-lived intangibles, the international rule compares the intangible's carrying amount to
its recoverable amount, as defined above.
shareholder and FC1 became a CFC in 2001, USP would still be required to allocate any excess distribution amount to
years in which FC1 was a CFC.
For an amount to
be "taken into account," the employer must pay the applicable FICA tax.
Based on the aggregate amount paid for the respective Transactions for the six month period ended June 30, 2002 and the historical amounts paid for the respective Transactions, the Board considers that the aggregate annual amount to
be paid by the Group to CS Air Group under the in-flight meals arrangements and ticket sales arrangements is also anticipated to be less than 3% of the book value of the Company's NTA in the relevant financial year.
465, the amounts borrowed can be used for an activity in calculating the at-risk amount to
the extent that the taxpayer is personally liable for the repayment of such amount or has pledged assets not used in the activity as security for the borrowed amount.
those amounts set out in box 8 of the T2200), then it would not be deducted on line 8 of Form GST- 370E; the amount to
be deducted on line 8 of Form GST-370E would be the amount in box 7 of the T2200 less the amount, if any, in box 8 of the T2200.
The amount to
be paid by the Released Parties under the Settlement Agreement, which amount may be determined and paid at any time within sixty (60) days of the Effective Date, will be comprised of the sum of four amounts (the "Settlement Amount"): the principal payoff amount (approximately $647,270); accrued interest in the amount of $12,384.
For example, an IRA owner whose tax year-end is December 31 and who converts an amount to
a Roth IRA in 2000 and then transfers the amount back to a traditional IRA on Jan.
Interest under the old methods and rates was to be computed through December 31, 1982, and then all tax, assessed penalty or addition to the tax, and all interest (whether or not assessed) was to be added together to determine the amount to
be carried over on which daily interest would be charged under the compounding rules.
ITG's sales amount to
approximately SEK 230M on an annual basis.
There is a relatively easy way for taxpayers who have made gifts in excess of the applicable exclusion amount to
determine how much of this amount they can use in any given year in which there has been an incremental increase in the amount:
10, 1998, the new regulations require the annuity or unitrust amount to
be paid within a reasonable time after the close of the tax year for which it is due, if the percentage used to calculate the annuity or unitrust amount is 15% or less.
Generally, a taxpayer who converts an amount from a traditional to a Roth IRA during 1998, then transfers that amount back via a recharacterization can reconvert that amount to
a Roth IRA once, on or after Nov.