Because an FPAA was issued only for 1991, the court
determined that any transfers made in that year should be reclassified as equity in the calculation of the taxpayers' basis; however, the transfers before and after 1991 could not be changed and, for basis purposes, had to be treated consistently with the reporting on the partnership's tax returns.
Instead, foreign currency gain or loss is
determined only with respect to financial assets and liabilities (e.
1) At year-end, all events have occurred establishing the fact of the liability and the amount can be
determined with reasonable accuracy;
from there, they
determined the KSAs and assigned a person to the position; the person's skills were then compared to the KSAs, so the training requirements could be
determined.
Baffert's Point
Determined finished second to Brother Derek in the $750,000 Santa Anita event, but Baffert-trained horses won four races on the Santa Anita undercard, and Baffert won with Bob and John in the $750,000 Wood Memorial and Too Much Bling in the $150,000 Bay Shore Stakes at Aqueduct in New York.
If the tooth is
determined to be appropriate for a sealant, the decision must be made if a resin-based or glass ionomer sealant will be placed.
It is not necessary to measure all the above angles because Vev can be
determined from the electron energy and the proton momentum squared.
IT must understand that unless the real value of data is
determined within the environment, it remains difficult to assign the best storage resources for its placement.
After all the tests were finalized, it was
determined that Alloys 4 and 16 from Phase 1 portrayed the best creep properties (Fig.
The limit of quantification (LoQ) is strictly the lowest concentration of the analyte that can be
determined with an acceptable level of repeatability precision and trueness.
With respect to supervision by home country authorities, the Board previously has
determined, in connection with an application involving another bank in Colombia, that the bank's home country authorities were working to establish arrangements for the consolidated supervision of the bank.
Animals were
determined to be female if there was an observable ovarian vesicle and if large follicles and oocytes were distinguishable.
Integration time and costs for a PTX are
determined by a company's IT readiness.
Having properly assigned overhead and
determined individual contribution margins, you may then use a weighted average of the individual contribution margins to distribute funds.
For certain federal laws, courts generally have applied the following five-factor test: (1) the degree of control by employer; (2) the extent of relative investment by worker and employer; (3) the degree to which workers opportunity for profit or loss is
determined by employer; (4) the skill and initiative in performing job; and (5) the permanency of the relationship.
