Make

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make

v. 1) to create something. 2) to sign a check, promissory note, bill of exchange or some other note which guarantees, promises or orders payment of money. (See: maker, check, promissory note, bill of exchange)

TO MAKE. English law. To perform or execute; as to make his law, is to perform that law which a man had bound himself to do; that is, to clear himself of an action commenced against him, by his oath, and the oaths of his neighbors. Old Nat. Br. 161. To make default, is to fail to appear in proper time. To make oath, is to swear according to the form prescribed by law.

References in periodicals archive ?
However, once the election is made for the entire chain, all of the wholly owned subsidiaries for which a QSSS election has been made are disregarded and are deemed divisions of the parent for Federal tax purposes.
It's just that a QSSS election may not be made for the foreign subsidiary in that circumstance.
736(b)(3) generally repeals the special treatment of liquidation payments made for unstated goodwill and unrealized receivables.
If this presumption is correct, the repeal of the special treatment for liquidation payments made for unstated goodwill and unrealized receivables will affect payments to departing LLC members.
This would appear to include payments made for dependent children.
A planning opportunity exists to time profit-sharing contributions in such a way that contributions can be made for even/plan year but avoid the "active participation" taint for participants even/ third year.
The IRS previously ruled that a pro rata transfer of shares from a corporation's two shareholders to key employees did not result in a gift because the transfer was in the ordinary course of business.(32) A transfer of property made in the ordinary course of business (a transaction that is bona fide, at arm's length and free of donative intent) is considered made for adequate and full consideration ("ordinary course of business standard").(33) If a transfer is made for adequate and full consideration, it is not considered a gift.
If payment is made for a group policy, the argument that this is a noncash benefit is stronger than if reimbursement is made by the employer for the partner's or shareholder-employee's purchase of an individual policy.