These exceptions apply only if the stock owned prior to the acquisition was not acquired as part of a plan to acquire a 50-percent or greater interest in either the distributing
or controlled corporation.(14)
This partnership comes as a natural extension of Mims Distributing
's rapidly expanding wine and beer portfolio.
However, before distributing
the answers, churches should make sure the answers are accurate and that the questionnaire covers a wide range of issues.
Providing a key employee with a stock interest in Distributing
or Controlled may be a valid business purpose provided the taxpayer can demonstrate (1) a real and substantial corporate business purpose for the stock transfer, (2) why the individual is a key employee, and (3) why it is necessary to give the individual the type and amount of the proposed stock interest.
361(b)(3) limits the amount of money plus the fair market value of other property that a distributing
corporation, in the context of a reorganization under Secs.
will use Mims Distributing
to introduce two of the brand's popular ciders, Flannel Mouth and El Chavo, along with limited and small batch varieties, to educated North Carolina consumers.
Disregarded Entity owns all of the stock of Distributing
2, which owns all of the stock of Distributing
Thompson, 18, of Boston, charged with possession of cocaine, distributing
cocaine, and conspiracy to violate drug laws; Michelle N.
The market leader in the UK, RNS has more experience with filing regulatory announcements than any other organization and is responsible for distributing
more than 90% of UK company news and results announcements and over 40% of SEC filings on behalf of FTSE 100 companies.
Newly introduced storage clustering technology addresses these challenges by distributing
the "master" or management functionality across multiple storage servers.
Genepharm Australasia (ASX: GAA) is a specialist generic pharmaceutical company developing, distributing
and marketing a premium range of generic pharmaceuticals in Australia and New Zealand.
But a number of black-owned companies have cropped up to publish and/or distribute the books, and large, mainstream publishers are getting in on this boom by picking up and republishing or distributing
some of the self-published stars.
* Whether the distribution is a device for distributing
earnings and profits of the distributing
or controlled corporation; and
In 2000, Joseph Hills, president of a nonprofit educational corporation called A Little Sonshine from Arizona, decided to conduct a "Desert Mountain Summer Camp" for children and advertise the event by distributing
a brochure to nine elementary schools within the school district.
While other items in the list such as homilies given by lay people and indiscriminate and common recitation of the Eucharistic prayer did not seem out of order for the Pope to take issue with, the practice of lay people distributing
Communion has become so commonplace that its presence as an abuse seems startling.