The amendment provides that the proposed amendments to eliminate from any obligations on the part of EOP Operating Limited Partnership to provide holders of such securities or any prospective investor with information specified in Rule 144A(d)(4) of Securities Act of 1933, as amended, will relate
solely to the 6.
To avoid the enormous costs associated with perpetual maintenance of records relevant to inventory costs, the regulations should provide that records need only be retained until the expiration of the statute of limitations for the initial tax year to which the records relate
In addition, the proposed regulations require that there be maintained financial and other documents filed with a foreign government entity, independent commission, or financial institution that relate
to transactions between the reporting corporation and the foreign related party.
For this provision to apply, however, a course must relate
to maintaining or improving skills required by the employee's job (rather than meeting the minimum skill level required for the job); further, the education itself must not qualify the individual for a new trade or business.
NSC first asserted that the Supreme Court's opinion in Lincoln Savings imposed, as a necessary condition for the capitalization of any costs, a requirement that the costs relate
to the creation or improvement of a separate and distinct asset.
6 million (pre-tax) and relate
primarily to (1) stock option grant measurement date errors from December 1996 through February 2001 ($17.
Expenditures incurred after the point that the product or property (or component of the product or property) meets its basic design spedifications related to function and performance level generally will not qualify as research and experimental expenditures under section 174 unless the expenditures relate
to modifications to the basic design specifications for the purpose of curing significant defects in design, obtaining significant cost reductions or achieving significantly enhanced function or performance level.
The investment must not relate
to, or be made in the normal course of, the trade or business of the taxpayer or any related person (which includes any contribution or loan to an employee stock ownership plan defined in section 4975(e)(7) or other qualified plan under section 401(a)).
Inform gives us a chance to win back those ad dollars and more -- it's like I've hired 30,000 journalists to generate and relate
content from our site, archives and the Web.
Example: A hospital incurred branch electrical wiring costs consisting of conduit, wiring and electrical connections, which relate
to particular items of hospital equipment (such as X-ray film processing equipment and hospital sterilization equipment).
Rather than focusing on specific traditional counseling approaches, the following suggests that gifted children and adolescents are well served when school counselors, perhaps collaboratively with gifted-education personnel, acknowledge potential concerns and provide opportunities to relate
with peers noncompetitively, normalize developmental challenges, and gain communication skills.
It not only provides a sense of "self," our body image also affects how we think, act, and relate