469-5T(a), an individual materially participates
in an activity if he or she meets any of the following tests:
in our drills as silent observers, participate
in our debriefings and assist in planning our drills.
Unless facts and circumstances indicate otherwise, an offer is not considered made under conditions of confidentiality if the promoter enters into a written agreement with each person who participates
or discusses participation in the transaction, and the agreement expressly authorizes such persons to disclose every aspect of the transaction to any and all persons, without limitation.
the professional associations that participate
in the accreditation of
Is there any room in our church today for "behind the pillar" Catholics who are not quite ready to fully participate
in the Mass?
1 timber held as part of a trade or business in which the taxpayer materially participates
In addition to the Release 11i Workshops, Solution Beacon chairs or participates
in Geographic and Special Interest Groups as well as multiple panel, presentation and training sessions.
The regulations provide a nonexhaustive list of certain factors to be analyzed to determine whether a particular instrument participates
in current earnings and liquidation proceeds, including:
in song leading and cheerleading, and student government.
Hence, we recommend that registration be required not sooner than the due date (including extensions) of the return for the year in which the taxpayer participates
in the tax shelter.
469(h), a taxpayer participates
in an activity materially only if he has involvement in the activity's operations on a regular, continuous and substantial basis.
In Spain, ECYR participates
in 58 wind farms in operation with
These rules modify the general definition of passive activities and provide that rental activities are not treated as passive for a real estate professional if he materially participates
in the activity.
469-5T(a) states that a taxpayer will be considered as materially participating if (1) the individual participates
in the activity for more than 500 hours during the year; (2) the individual's participation in the activity constitutes substantially all of the participation in the activity of all individuals for the year; (3) the individual participates
in the activity for more than 100 hours during the year, which is not less than the participation of any other individual; (4) the activity is a significant participation activity (as defined in Temp.
to a 25% working interest with results expected within 45 days.