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the phrase 'reimbursement or other expense allowance arrangement' means an arrangement that meets the requirements of paragraphs (d) (business connection), (e) (substantiation), and (f) (returning amounts in excess of expenses) of this section.
Expense Billing Markup - Provides the ability to automatically apply a percent markup on an expense item.
In contrast, operating expenses for townhouses (26 percent of the survey sample) last year declined 2.
Ministers living in church-provided parsonages, for example, do not have to include the fair rental value of their homes in their gross income and may exclude a designated allowance for utilities and upkeep to the extent of actual expenses.
a provider of document management and business process management software for Global 1000 enterprises, has announced the new 170 MarkView[TM] Expense Management solution, which automates the management of expense receipts.
To arrive at an accurate figure, a valuation analyst needs to assess the sustainability of the agency's revenues and determine the ongoing expenses that an agency needs to maintain its operation.
Taxpayers have been seeking guidance from the IRS about the continued deductibility of training and other expenses in the aftermath of INDOPCO, almost from the time the Supreme Court handed down its decision.
Profits were held down by a partial rollback of recent progress in reducing non-interest expenses (a rollback due in part to onetime restructuring charges) and also by an increased level of provisioning against loan losses.
However, lenders may still deduct various loan expenses (such as employee compensation, overhead, and de minimis costs not exceeding $5,000 per transaction) for income tax purposes, even if lenders capitalize such expenses for accounting purposes.
a long-haul trucking company, reimbursed its drivers 9 cents a mile to cover expenses such as parking, lodging, showers, laundry, linens and Federal Express charges.
This Y2K litigation poses a difficult and fundamental question that the courts must address: What is the boundary between an insured's ordinary and prudent risk-management expenses to protect property against harm and reimbursable sue-and-labor expenses incurred in the face of an actual or imminent peril?
Although INDOPCO clarified the law as it pertains to target corporations in successful friendly takeovers, issues remain regarding the deductibility of expenses related to failed or abandoned transactions, expenses related to fighting hostile takeovers, expenses related to searching for white knights, expenses related to divisive reorganizations, expenses related to proxy fights, and costs of obtaining financing to redeem shares to prevent a hostile takeover, among others.