If recommended by the dental unit manufacturer, has the practice installed and maintained
Of the insolvent surplus lines companies, 92% maintained
surplus of less than $25 million and one-half had surplus less than $5 million.
The insulating value of many polymers is maintained
when thermal black is added.
A "financial account" includes any account maintained
with a financial institution, or with any person engaged in the business of a financial institution, including savings, demand, checking, deposit, time deposit, bank, securities, securities derivatives or other financial instrument account, as well as any account in which assets are held in a commingled fired and in which the account owner holds an equity interest in the fund.
Regrettably, the current standard almost invites revenue agents to employ hindsight to aver that taxpayers should have maintained
certain records because they should have known that the item "may become material" simply by the agent's requesting a particular form of documentation or record.
G argued that she was permitted to deduct the expenses incurred while attending law school because the legal educational expenses improved and maintained
her skills as a law librarian.
The draft procedure seems to proceed from the expectation that records maintained
on an imaging system will be instantaneously available to the IRS.
As it is nearly impossible to reconstruct daily records after the fact, a master building file should be maintained
for each building, creating a paper trail of all correspondence, notices, repairs, visits, etc.
441-1T, an individual adopts a tax year when he is first required to file a return and he may adopt any tax year, provided it matches his annual accounting period and meets the requirement that books of account be maintained
for that accounting period.
Section 6038A was amended in 1989 and 1990 to facilitate the IRS's access to records of foreign-owned companies, not to expand the type of records required to be maintained
472-2(h) provides that supplemental and detailed inventory records shall be maintained
to enable the district director to readily verify a taxpayer's inventory computations, as well as its compliance with the LIFO requirements.
One proposed requirement for particular concern involves the keeping of, or creating where not otherwise maintained
, combined industry segmented profit and loss statements, referred to as "material profit and loss statements.