The article first reviews the general categories of expenditures that qualify
as "research or experimental" for purposes of both section 174 and section 41.
In such situations, the activities undertaken clearly qualify
as research within the meaning of section 174.
Fair Isaac designed the Qualify
score to help marketers in different industries, including credit card, retail and continuity marketers.
These customers may qualify
to have their homes insulated.
For this provision to apply, however, a course must relate to maintaining or improving skills required by the employee's job (rather than meeting the minimum skill level required for the job); further, the education itself must not qualify
the individual for a new trade or business.
139's legislative history indicates that Congress did not intend for taxpayers to have to account for their losses to qualify
for relief under Sec.
Sophomore Joanna Hewitson should qualify
in the butterfly and backstroke before the season ends.
the expenditures must be made in connection with a qualified containment site located in the GO Zone and be paid or incurred between August 28, 2005, and January 1, 2008.
If the finished product does not meet the definition of an item because it was not manufactured, produced, grown, or extracted in whole or significant part by the taxpayer in the United States, the proposed regulations provide an opportunity to qualify
a portion of the receipts from its disposition through what has come to be known as the "shrinkback" rule.
Owners' draw, subcontracting and independent contractor costs will not qualify
There are some exceptions to the taxation on withdrawals for certain large medical expenses, but in most instances, the amount would not qualify
Certain lighting level and lighting control requirements must also be met in order to qualify
for the partial lighting deductions.
For many years, the FBI Academy had no recycling program for new agent trainees who failed to qualify
with their service weapons.
Once you know how to qualify
them for hedge accounting, you can cut the risk of losses substantially.
The Alternative Qualifying method will allow these borrowers to qualify
for a mortgage based on their proven ability to manage their finances and repay debt.