Black Saturday (March 31) - All malls follow regular operating hours except for
SM City Baguio and SM City Novaliches which will be open from 10:00 a.m.
Interest paid by a large business (except for
financial institutions) would not be deductible and interest received would not be taxable (except for
Form 8872 must be filed monthly, quarterly or semiannually (at the organization's option) by all organizations required to file Form 8871, except for
Everything is identical to the boot, except for
two things: (1) the QB shortens his roll to set up behind the tackle, and (2) the TB, instead of blocking, continues down the sideline.
It applies to all assets obtained through foreclosure or repossession, except for
inventories, marketable equity securities and real estate previously owned by the lender and accounted for under Statement no.
No CalCPA Council members except for
officers, past chairs of the CalCPA Board and state committee or section chairs may serve more than six consecutive years without at least a 365 consecutive day break in service.
During the five-year period ending on the date of the transaction, neither Target nor any person related to Target (as defined in [sections] 1.3681(e)(3) of the Income Tax Regulations without regard to [sections] 1.368-1 (e)(3) (A)) will have directly or through any transaction, agreement, or arrangement with any other person, (i) acquired stock of Target with consideration other than shares of Acquiring or Target (except for
shares of Target stock acquired from dissenters in the transaction), (ii) redeemed or made distributions with respect to Target stock, except for
redemptions in the ordinary course of Target's business ...
No asset in any class except for
the last may be allocated more than its fair market value (FMV).
Irrevocable Trust, 994 F2d 302 (1993), rev'g 98 TC 227 (1992), it announced that it will not follow that decision except for
cases arising in the Sixth Circuit.
1402(a)(13) purposes, the member's distributive share of income or loss from the LLC, except for
guaranteed payments for services, will not be included in net earnings from SE.
The exchange would be completely non-taxable except for
the receipt of the cash.