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263(a)-4(b)(3)(i), the determination of whether a payment creates a separate and distinct intangible asset is made based on all of the facts and circumstances existing during the tax year in which payment is made.
Taxpayers must capitalize amounts paid to another party to create, originate, enter into, renew or renegotiate a contract providing the taxpayer with the right either to use or to be compensated for the use of property; the right to either provide or receive services; a covenant not to compete; a stand-still agreement; or an insurance policy, endowment, or annuity.
In this model of professional development, the principal, teachers, and teacher educator wanted to create a collaborative model where school faculty had a voice in how they were to proceed with changing their practice of teaching writing.
The advanced technology in leading-edge imaging products is not how they create a partition, but rather, how they image the disk.
So when Berst-Perkins took Digital Design, he started to create his own Web site using Dreamweaver and included 3D pictures that he had been working on for the past year, including a red rose suspended in air and pink pills falling from a prescription bottle.
There are alternatives to these traditional approaches, including the use of constructed wetlands, which use plants to create favorable conditions for enzymes, bacteria, protozoa, and fungi that break down and digest organic pollutants.
It's not even necessary to have Excel running before you create the embedded spreadsheet; PowerPoint automatically accesses Excel when you create or edit the spreadsheet and closes it when you finish working.
Omnibus Budget Reconciliation Act (OBRA '87) incorporates nursing home reform; creates state survey and enforcement system.
Leadership processes might, for example, create a vision that focuses on not only meeting or anticipating the market's needs, but creating those needs with innovations.
Other courts examine the appropriateness of the investigative tactics to see if those tactics unreasonably caused the exigency, even though the police did not deliberately create the exigency.
Vendors of rapid prototyping equipment have made vague statements about the use of rapid prototyping techniques to create patterns for sandcasting.