Interviews with technical personnel who have been fully educated about the tax requirements regarding activities that qualify
as research or experimentation should be performed as soon as the need for the information is discovered, and should routinely be performed when any such personnel leave the taxpayer's employment.
The estate argued that the decedent intended the interest to qualify
for the marital deduction.
for an interest deduction, home acquisition debt cannot exceed the cost of the home plus any improvements; the total qualified residence debt cannot exceed $1 million ($500,000 if married and filing separately).
Specifically, the preamable notes that a number of commentators had criticized the initial 1983 regulations on the ground that they "could be read to require a significant improvement for an activity to qualify
under section 174.
The crux of each ruling is that a trust can qualify
as long as there is not a nonqualified beneficiary as of September 30 of the year following the year of the decedent's death.
In addition, pay-in-kind bonds will no longer qualify
for inclusion in the global high yield and global emerging markets corporate indices but will remain in the emerging markets sovereign indices.
This way, a SERP for more highly paid or senior executives will not be adversely affected if the plan covering questionable employees does not qualify
for top-hat status.
scores enable marketers in many industries to identify and select specific prospects to include in solicitations based on their likely response to an offer, delinquency risk, and overall profitability potential -- without reliance on traditional credit bureau scores for prescreening.
The finalists in the pre-qualifying tournament automatically qualify
for the weekend qualifying tournament, which hosts 32 top players who are also vying for one of the four qualifying spots in the Sybase Open main draw.
Both debts qualify
as home-equity debt, but their aggregate amount ($130,000) exceeds the $100,000 cap.
To find out if they qualify
for low-income assistance, FG&E customers should call MOC at 978-342-7025.
, a donor must meet the following four requirements: