Generally, items of assets, liabilities, income, gain, or loss are attributable to a Section 987 QBU to the extent those items are reflected on its books and records, and therefore taken into account for purposes of determining
income, gain, or loss of the Section 987 QBU.
An analysis of this factor requires a detailed examination of the taxpayer's bonus and vacation plans to ascertain its method for determining
the employees' entitlement to the accrued bonus or vacation pay.
what missions the civilian workforce is required to execute (for example, systems engineering, logistics, technical authority).
NOTE: In determining
the rate of production of the work to be performed, refer to the rate of production results of previously completed similar projects.
It is, however, the most common way of determining
the recovery efficiency, and it is recognized as an acceptable way of doing so.
This is determined by adding the products of the percent of debt times the cost of debt and the percent of equity times the cost of equity (your accountant can assist in determining
your WACC and I will discuss the methodology in a future column on practice valuation).
I begin by offering a heuristic for determining
2) For purposes of determining
the bank's risk-based capital ratios under Appendix A of this part, the bank must--
There is no single legal rule or test for determining
whether an individual is an independent contractor or employee.
2d 518) that there are two ways in which the requirement of definiteness could be satisfied in the absence of an explicit contract term: (1) if the agreement contains a methodology for determining
the missing term of the contract so that upon that determination, it would have been that which was agreed upon by the parties themselves; or (2) the agreement could provide an objective extrinsic event which would supply the missing term in the agreement.
The use of objective criteria in the development of a case definition is very important in determining
an accurate case number, as both additional cases may be found and some may be excluded, especially as the potential exists for hysteria to be confused with actual disease.
These comments, along with individual counseling sessions with each employee, helped in determining
the accuracy of the evaluations.