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As previously noted, this is true even in the case of a partnership that qualifies as an EAG partnership.
He knows the anticipated transaction qualifies as firm because the company's signed a purchase contract and the acquisition's well on its way to consummation.
For example, an aerospace company's testing of ten-story rocket motors is an experiment that wholly consumes the test product; the not in-substantial cost of such an activity qualifies for the research tax credit.
Debt secured by a qualified residence and used to refinance the home acquistion debt also qualifies as home acquisition debt, but only to the extent of the old mortgage principal balance immediately before refinancing.
Hastings' direct payment of Sally's payroll seminar is business related, and so qualifies as a WCFB.
in a production process that qualifies for the credit, or
An amended return may reduce or eliminate accuracy-related penalties if it qualifies.
The $250X incurred qualifies as research or experimental expenditures within the meaning of section 174.
Thus, a taxpayer who has already reported gain from the sale of a residence and qualifies for a reduced maximum exclusion under the new regulations can file Form 1040X, if the period for filing an amended return has not closed.
The Code provides increased income tax deductions for individuals who make charitable contributions to a private foundation that qualifies as a passthrough or conduit foundation:
The IRS ruled that if, pursuant to an integrated plan, a newly formed wholly owned subsidiary of an acquiring corporation merges into a target, followed by the target's merger into the acquiring corporation, the transaction would be a single statutory merger of the target into the acquiring corporation that qualifies as a Sec.