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In determining whether the 20-percent test is met, research and experimental costs under section 174 and the costs of creating intangibles do not qualify as conversion costs for any QPP other than computer software and sound recordings.
With adequate repetition, students can reproduce the skills and qualify with their weapons.
For example, a company with a subsidiary in Japan, with a net investment balance of $100 million and yen as the functional currency, may also expect yen-denominated export sales unrelated to the subsidiary -- sales that don't qualify as a firm commitment or as an anticipated transaction.
04(7)(d) of Notice 2005-14, which provides that software delivered to customers by downloading the software from the Internet qualifies for the section 199 deduction whereas gross receipts from software offered for use online does not qualify as domestic production gross receipts.
The final regulations contain 14 examples covering a variety of different types of restructurings that either qualify or fail to qualify for type A treatment.
Advise clients that the five-year requirement must be met to qualify for the exclusion.
Similar to the FSC provisions, there are foreign economic processes that must be met to qualify for the Act's benefits.
Under federal law, a bypass trust can be named the beneficiary and still qualify as a DB provided the following five requirements under proposed regulations section 1.
Many components of a company's "fringe benefits" account qualify for purpose of the research tax credit.
Many employee stock purchase plan shares, and exercised stock options also qualify under QSBS rules.
Under the new rules, only the limited circumstances specifically listed qualify as changes in status.