shareholder (owning 10% or more voting stock) of a CFC formed after 1997 is not subject to the PFIC provisions if that shareholder is not subject to the PFIC taint
It's doubtful that an American writer who took a similar attitude toward the lynchings in the South would be absolved of the taint
The investigators learned that the odor of the packaging itself was often not a reliable indicator of a taint
that had been perceived.
Two buyers from each company will be trained to assess TCA taint
Misconception 1) Smoke is less of a risk late in the growing season: An Australian study found that taint
was the most elevated when smoke exposure occurred in the period from seven days after veraison to the harvest date.
Samples identified by the sensor as differing from the specification require a traditional taint
results from the interaction of microorganisms and chemical contaminants.
Chatonnet's announcement was immediately countered by a statement from the French Federation of Coopers, calling the allegations that coopers underestimate the risks of cork taint
in new barrels "inaccurate and demeaning to the French cooperage profession.
A former PFIC can remove its taint
if it makes a "purging" election under Sec.
This text has been written by 13 specialists, including the editor, and they have penned 9 chapters whose titles are: Sensory evaluation of taints
and off-flavours; A survey of chemicals causing taints
and off-flavours in foods; Analysis of taints
and off-flavours; Off-flavours in raw and potable water; Undesirable flavours in dairy products; Oxidative pathways to the formation of off-flavours; Packaging material as a source of taints
; A retailer's perspective; and Formation of off-flavours due to microbiological and enzymic action.
Davis learned what Australian scientists already had discovered from brushfires that raged in drought-stricken northeast Victoria during 2003 and 2006: Grapes are most susceptible to smoke taint
shortly after veraison.
shareholder in the foreign transferee, the taint
associated with the transferred CFC's untaxed E&P is attributed to the shares received in the foreign transferee.
The sensitivity to this entire issue (of cork taint
, TCA) is causing the industry to look very hard at its practices.
469(c) to remove the "per se" passive taint
on rental real estate for taxpayers actively engaged in real property businesses.
Concerned with the overwhelming proof that a significant amount of wines sealed with traditional tree bark cork are spoiled by cork taint
, Don Sebastiani & Sons today announced that it will focus exclusively on using alternative closures for its entire product line.