382-10(a) (1) applies to distributions from qualified
trusts under Sec.
Additionally, 40 non-instructional paraprofessionals previously in schools serving a wealthier student body have recently been certified highly qualified
instructional, and on January 8 reported to new school assignments at Title 1 schools.
Generally there is no allowed deduction for the owner or lessee of a building for loss on demolition or demolition-related expenses, but the act allows taxpayers to expense 50% of qualified
GO Zone cleanup costs.
29) In the case of an embedded service--a service the price of which is not separately stated from the amount charged for the lease, rental, license, sale, exchange, or other disposition of the QPP, qualified
films or utilities--DPGR does not include any receipts attributable to the embedded service.
Applying the second inquiry per Katz, the lower court then found that Officer Brosseau was not entitled to qualified
immunity and, therefore, the matter should proceed to trial.
Withdrawals from an HSA to pay for qualified
medical expenses are tax-free including earnings, regardless of age.
Commercial property owners may also be entitled to additional tax credits for qualified
fuel cells, microturbines, and solar systems.
If so, many, if not most, pre-HIPAA tax- qualified
long-term care insurance contracts could eventually lose their grandfathered status.
93-19, a "service contract" is defined as one "between a qualified
user and a service provider under which the service provider provides services involving all, a portion, or any function of a facility.
Moreover, because of increasing restrictions on qualified
benefits plans--including 401(k)s, and pension and profit-sharing plans--non-qualified
benefits now comprise a larger component of CEO net worth and post-retirement compensation.
Obligation must be issued by a qualified