Ward Burton, a Daytona 500 winner, did not qualify for
his second straight race as well.
Under this approach, a portion of the proceeds from the sale of a vacation home would qualify for
The act also extends to three years the rollover period in which individuals who are able to repay the distributions can do so and qualify for
According to the preamble to the proposed regulations, the footnote explains that, even though receipts from a cup of coffee prepared at a retail establishment do not qualify for
the special deduction, receipts from a portion of the cup of coffee representing production activities conducted away from the retail facility (the coffee beans roasted at a facility separate from the retail establishment) do qualify.
Potential trap: If you performed a cost segregation study and allocated a large portion of the building cost to personal property, it appears not to qualify for
the manufacturing deduction.
Certain lighting level and lighting control requirements must also be met in order to qualify for
the partial lighting deductions.
These companies should be considered only when a client cannot qualify for
one of the more rigorously underwritten policies, since the eventual cost of any policy form will be based on the collective experience of the insureds with that policy form.
As a financial risk manager, you need to know which techniques you can use to hedge your difficult existing or anticipated foreign-currency exposures and qualify for
hedge accounting under current generally accepted accounting principles.
Eric Holmes of Escalon, the only driver to qualify for
the Elite Division and Grand National Division Showdown races, was fourth.
The final regulations contain 14 examples covering a variety of different types of restructurings that either qualify or fail to qualify for
type A treatment.
The latitude regarding the terms manufacturer and manufacturing activities will allow many businesses that never qualified for benefits under the foreign sales corporation/extraterritorial income exclusion provisions to qualify for
the new manufacturer's deduction.
that qualify for
treatment as domestic production gross receipts.
Similar to the FSC provisions, there are foreign economic processes that must be met to qualify for
the Act's benefits.
In addition, industrial projects may qualify for
substantial reductions of up to 30 percent in the cost of its energy under the City's Energy Cost Savings Program.