Income and gains arising from dispositions of excluded
property other than foreign affiliate shares to specified purchasers will be suspended (not included in exempt or taxable earnings of an affiliate) until the property is no longer owned by the specified purchaser or the purchaser ceases to meet the definition of specified purchaser.
Motorboats, construction equipment, airplanes, and farming equipment are specifically excluded
from this category.
Instead, Rieger proposes a lateral shift: not a vertical turn (inward or upward, so to speak), but a horizontal move outward--to the excluded
The question before the court was whether an S corporation shareholder could increase his or her stock basis by the amount of the excluded
The first $65 a month plus one-half of the rest are excluded
If the SAB concludes that AG Opinion 05-405 should be interpreted broadly then, approximately 90% of all school district contracts involving modular buildings would be excluded
from piggyback funding and therefore force those districts to submit to the competitive bid process in order to obtain state funding.
Thus, there is $305,000 realized gain from the disposition of the residence, of which $250,000 is excluded
The court held that the claim was partially covered and partially excluded
because it found that covered and non-covered allegations were "intertwined.
A common California issue involving the treatment of 936 possessions corporations that have been excluded
under a water's-edge election involves the application of the section 936(h) profit-split method.
The ruling means only that the final outcome of the lawsuit, whether favorable or unfavorable, will be binding on all Class Members unless they have requested to be excluded
from the case in the manner described below.
Contract notice: Ensuring the provision of social services to low-threshold facilities for children and young people in socially excluded
localities in the karlovy vary region
A qualified transportation fringe is excluded
from gross income under Sec.
property (including shares of another foreign affiliate), not only capital property used in carrying on an active business.
Under the new provisions, punitive damages-- whether or not related to physical injury--cannot be excluded
from gross income.
from the Class are the Defendants, the immediate families of each of the individual Defendants, any entity in which any Defendant has or had a majority interest, and the directors, officers, and employees of Turkcell or the Underwriter Defendants or its subsidiaries or affiliates, or any entity in which any excluded
person has a majority interest, and the legal representatives, heirs, successors, and assigns of any excluded