Finally, the preamble states that the proposed regulations are meant to clarify that the transfer
of property pursuant to the exercise, release or lapse of a GPA created in a grandfathered GSTT-exempt trust is not a "transfer
under the trust" but a transfer
by the person holding the power at the time the exercise, release or lapse becomes effective.
The Tax Court ruled in favor of Bongard for the Class A interest, holding that the transfer
of the corporate stock to the LLC in exchange for the Class A interest was a bona fide sale for full and adequate consideration.
An increased level of transfer
pricing audit activity, with 65 percent of parent companies and 59 percent of subsidiaries having experienced examinations of their transfer
prices since 2001.
Pierce College, meanwhile, likes to refer to a report that ranks campuses based on the differential between expected and actual transfer
rates for specific student groups from 1993-99, 1994-2000 and 1995-2001.
With this perspective of student service expectations, the action research project turned towards determining if community college student transfer
services effectively meet the needs of all students.
In each case, staff at the initial hospital had decided to transfer
the patient instead of administering clot-busting drugs.
Chancellor Joel Klein even addressed the bad rap that NCLB transfer
students were getting in an e-mail to the city's 1,200 principals that fall (2003).
Was the transfer
for full and adequate consideration, based on the three main points mentioned earlier?
The explanation for Figure 4 describes a two-step transfer
from A to D, then from D to G.
Once the type of bathing and means of transfer
have been decided upon, the caregiver(s) assigned to that resident should be made aware of his or her special needs and interact accordingly.
After completing the program, each employee was tested on two randomly selected universal transfers
A general formula exists to calculate market based transfer
pricing between divisions or segments in a multidivisional company.
and status phases are still transferring at slower asynchronous phases and limited to a single transfer
2-Definitions, under 2(m) Unauthorized Electronic Fund Transfer
, a new paragraph 5.
Local lawyer Barb Eccles is the technology transfer
officer at the university and says after almost five years in the infancy stage, the program is finally gaining momentum.