Research and experimental activities under section 174 and the creation of intangibles do not qualify
as being substantial in nature for any QPP other than computer software and sound recordings.
If the 1-hour remedial session does not help the students qualify
with their weapons, then the FBI Academy officially withdraws them from their training class and places them in a recycle status, literally moving them from their class-shared dormitory rooms into rooms by themselves or with another recycled student.
To maximize the number of instruments qualifying for hedge accounting, investigate the possibility of restructuring your future transactions to qualify
as firm commitments.
He inquired whether such expenditures qualify
as a proper reinvestment of the repatriated funds.
If the net proceeds of the sale were distributed to the acquired corporation's shareholders immediately before the merger and not retained, the transaction could continue to qualify
as a type A reorganization, because a statutory merger does not have a "substantially all" requirement (as in other types of reorganizations).
The latitude regarding the terms manufacturer and manufacturing activities will allow many businesses that never qualified for benefits under the foreign sales corporation/extraterritorial income exclusion provisions to qualify
for the new manufacturer's deduction.
Many currently available hybrid vehicles may qualify
for this credit.
Consistent with the FSC rules, services associated with the sale, lease and rental of QFTP; engineering and architectural services; and managerial services qualify
If the participant fails to name a DB or names a beneficiary that does not qualify
, the heirs must take distributions over the participant's remaining life expectancy.
The workpapers should identify whether the taxpayer is computing the credit using a cost center/departmental approach, project approach, or just listing the specific expenses that qualify
Students who attended these educational institutions prior to the damage caused by Hurricane Katrina, as well as those newly enrolled, qualify
for the increased thresholds.