The temporary difference related to
the reserve for inventory obsolenscence should be scheduled to result in deductible amounts in the periods in which the tax deductions are expected to be claimed, irrespective of the overall inventory turnover ratio.
In addition, they are briefed on policy developments related to
their focus issue.
Finally, the IRS contended that hedges related to
FNMA's issuance of debentures could not qualify as an exception to capital asset treatment, because debentures are liabilities, not assets.
This article will offer pertinent information from scholarly literature about social and emotional concerns related to
Attitudes and actions related to
social responsibility were derived from questions 1-10, 12-13, 19, 22-23, 27-30 and 36.
Before making suggestions about the next decade, I reflected on the strengths related to
Inasmuch as employees have the ability to post in non-work-related groups, evidence suggests that most of the activity is, in fact, related to
This is my personal guide to a baker's dozen of federal government Web sites related to
Most of the health concerns about breast implants are related to
Thus, the term "amortizable section 197 intangible" does not include any section 197 intangible for which depreciation or amortization would not have been allowed but for this section and that is acquired by the taxpayer if (i) the intangible was held or used at any time between July 25, 1991, and August 10, 1993, by the taxpayer or a related party, (ii) the intangible was acquired from a person who held the intangible during this transition period and, as part of the transaction, the user does not change, or (iii) the taxpayer grants the right to use such intangible to a person (or person related to
such person) who held or used the intangible during the transition period.
In this category of computer crime, the computer is not essential for the crime to occur, but it is related to
the criminal act.
It contains seven purposes related to
the State Grants Program for Technology-Related Assistance for Individuals with Disabilities.
Further, new rules related to
"disqualified advisors" and "disqualified opinions" also make it more difficult for taxpayers to meet the "reasonable cause" standard to avoid penalty assertions.
The Related Companies and the city reached an agreement for Related to
lease the 26-acre property for the next 63 months while it finalizes long-term plans for the development.