Tournament best: Group stage, 2008 Qualifying record: W9 D1 L0 Qualifying stat: This is the first time Austria have qualified for
the finals on the field after being included as hosts in 2008.
Boston, a BCPSS leadership team has been established to review the individual cases of 75 paraprofessionals who are not highly qualified for
instructional positions in Title 1 schools.
of Merle Allen Whiting, Jr., TC Memo 2004-68, in which a surviving spouse's interest in a "marital deduction trust" qualified for
the marital deduction, despite conflicting language in the trust document.
* The latitude regarding the terms manufacturer and manufacturing activities will allow many businesses that never qualified for
benefits under the foreign sales corporation/extraterritorial income exclusion provisions to qualify for the new manufacturer's deduction.
The new law's statutory language seems to indicate that a candidate who applied and qualified for
examination by Dec.
Notwithstanding any other provision, once a person has conducted business activities in a new trade or business for three or more years, that person will no longer be considered to be in a new trade or business nor qualified for
Underwood interpreted the rule allowing higher fees as one where the defendant shows the attorney is qualified for
the proceeding in a specialized sense beyond simple legal knowledge.
(22) For example, in Example 1 in Part I of this article, T met the two-year ownership and use tests and qualified for
up to $230,000 of gain exclusion from the sale of her Evanston.
The total of allowable premium payments is apportioned over the first three years of the state's benefits from the saving and creation of jobs.(15) To qualify, the business establishment must be qualified for
the Oklahoma Quality Jobs Program Act incentive payments, and must demonstrate that its existing jobs are at risk.
75-291, 1975-2 CB 332 (X exchanged land and factory for Y's land and a factory built solely for exchange purposes; the IRS held that X qualified for
In Starker, a deferred exchange qualified for
nonrecognition treatment even though the property to be received could be designated by the seller for up to five years after the exchange and, if suitable replacement properties were not located, the seller could be paid in cash rather than in like-kind property.
Previously, multi-family housing units (two to four) qualified for
QMBs only if the property was first occupied at least five years before the mortgage was obtained.
The present value of the property transferred to the CRUT on the settlor's death qualified for
the estate tax charitable deduction.
The Tax Court agreed with the IRS (in a reviewed decision by a vote of 8 to 7) on the grounds that the taxpayer could now teach in a public school and thus qualified for
a new trade or business.
The Tax Court concluded that the above language qualified for
the unlimited marital deduction under the transition rule provided by Section 403(e)(3) of the Economic Recovery Tax Act of 1981 (ERTA).