qualifying


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Spinning his wheels:For Nextel Cup Series drivers such as Ryan Newman, turning two laps in qualifying was about all he had to do Saturday.
The incentive's structure is such that a larger tax base serves as its source than if only the tax liability of the qualifying business was used.
3942(b)-2, qualifying distributions are expenditures for charitable purposes or assets used for these purposes.
Taxpayers that followed the 1983 or 1989 proposed regulations and excluded the costs of performing these activities from their qualifying R&E expenditures, or that accepted disallowances based on the proposed regulations in tax years still open for claims for refund, should reevaluate the eligibility of those activities under the uncertainty standard of the final regulations.
About half were milling around the circuit when qualifying got under way, but those who sat and watched the entire qualifying session were treated to two red flags brought out by by Dale Coyne Racing drivers.
Thus, the testing of different materials or manufacturing processes during the design phase should clearly be deemed to constitute qualifying activities.
Da Matta, who already had been assured one of the two spots in the front row on Friday under the new qualifying rules, finished .
139(c), a qualifying disaster is (1) a disaster that results from terrorism or military action, (2) a Presidentially declared disaster, (3) a disaster resulting from an accident involving a common carrier or from any other event determined by the IRS to be catastrophic or (4) a disaster determined by an applicable Federal, state or local government (or agency or instrumentality thereof).