31) Gross receipts related to embedded services or non-qualifying property that meet one of these five of the exceptions can qualify
Fast Track has proven nearly 100 percent effective in keeping new agent trainees from being dismissed because they failed to qualify
with their service weapons.
Some of the sales might then qualify
as a firm commitment for accounting purposes, which would allow Multico the use of forward contracts.
If the sale or other transaction were made by a party that did not manufacture the property, she said, nearly all resales of property would qualify
as domestic production gross receipts.
Accordingly, Y's acquisition of V's assets does not qualify
as a statutory merger or consolidation for Sec.
More fundamentally, the plan fails to recognize that the purpose of the footnote is merely to illustrate the distinction set forth in the text of the committee reports -- that research fundamentally relying on principles of certain specified sciences, including computer science, is qualified research whereas research relying on certain social science principles, such as economics, does not qualify
For example, if your client acquired stock by exercising stock options, or even employee stock purchase plans, it is possible that over a period of years, some of the stock will qualify
and some will not.
is used by automotive, aerospace, electrical and other industries worldwide to automatically process scan data into accurate 3D models for inspection analysis and reporting.
If a taxpayer has gross receipts from both construction-related activities that qualify
as DPGR and other activities that do not (e.
For an interest to qualify
under the 70% or 90% tests, at least 30% of the entity must be owned by the decedent and members of his or her family.
for this incentive, a business establishment must be either a "basic industry" as defined in the Act (which generally means manufacturing), central administrative offices, or one of certain other types of specified business establishments.
According to Mike Drohan, president of LGS, three out of four business-to-business companies fail to call and qualify
every trade show lead immediately after the show.
Under the latter provision, taxpayers may still qualify
for a reduced maximum exclusion if the sale or exchange was due to a change in place of employment, health or unforeseen circumstances; the regulations provide safe harbors to qualify
I think we showed last year that we can qualify
upfront and race in the top five all day long.
Exhibit 2, page 41, and exhibit 3, page 42, illustrate the restrictions on qualified plan benefits for HCEs, assuming an employee's bonus does and does not qualify
-- respectively -- as part of the benefit formula.