There is a de minimis exception by which an individual or corporate owner of less than a five-percent interest in such a partnership can elect to turn off the 2006 proposed regulations for purposes of determining
section 987 gain or loss only--the regulations still apply for purposes of determining
the partner's share of the taxable income or loss of the partnership.
the composition of the civilian workforce.
A Heuristic for Determining
(3) For purposes of determining
the bank's leverage capital ratio under Appendix B of this part, the bank must--
The "economic realities" standard focuses primarily on the degree to which the individual is economically dependent on a company, involving a balancing of factors related to each situation in determining
the status of a particular relationship.
The business owner should ask the following questions when determining
the value of equipment:
Just as the Department of Health was to determine the purchase price pursuant to applicable law, so too in this case is the arbitrator circumscribed by applicable law (Article 75 of the CPLR) in determining
These data will provide crucial information in determining
the potential source of the outbreak.
Library professionals must take control of methods for determining
the cost and benefit of programs, services, and operational activities.
For example, is the assessment being conducted for the purpose of determining
employment eligibility, to determine the presence of psychopathology, to evaluate adjustment to life stress, or to determine the client's ability to adapt to daily responsibilities, to evaluate responsiveness to a treatment regimen or to predict recovery potential; or possibly to evaluate potential performance in an academic situation?
how much business is needed to keep the door open will help improve your cash-flow management and your bottom line.
The Supreme Court has instructed lower courts that the first step in determining
qualified immunity is to decide whether the plaintiff alleges a constitutional violation at all.(18) Thus, attorneys representing law enforcement officials and prosecutors should be wary of attempts by plaintiffs to fashion common law defamation or negligence claims into an alleged constitutional violation.
Calculating net value: In the preamble to the final regulations, Treasury and the IRS noted that the comments received on a disregarded entity's net value illustrate the difficulty of taking into account priorities among obligations of disregarded entities in determining
their net value, as well as the differing views on the best approach to measure a partner's economic risk of loss.
For corporations with numerous affiliates, the process of determining
which entity will participate in the program could be very lengthy.
The width of the neutron pulse has to be considered when determining
the neutron energy by a TOF measurement.