qualifying


Also found in: Dictionary, Thesaurus, Idioms, Encyclopedia, Wikipedia.
References in periodicals archive ?
Tournament best: Group stage, 2008 Qualifying record: W9 D1 L0 Qualifying stat: This is the first time Austria have qualified for the finals on the field after being included as hosts in 2008.
The Technical Corrections Act also settled any doubt about gross receipts attributable to the sale or other disposition of land qualifying as DPGR by amending section 199 to specifically exclude such receipts.
Claims on, and claims guaranteed by, qualifying securities firms incorporated in the United States or other member of the OECD-based group of countries provided that:
The Notice provides that (with the exception of production activities performed by one member of an expanded affiliated group for another member), if one taxpayer performs a qualifying activity under section 199(c)(4)(A)(i) pursuant to a contract with another party, only the taxpayer that has the "benefits and burdens" of ownership of the property under federal income tax principles during the period of the qualifying production activity is treated as having engaged in that activity.
The final rule lowers the risk weight applied to certain claims on qualifying securities firms from 100 percent to 20 percent.
On the housing side, owners with buildings suitable for residential redevelopment will want to explore qualifying for benefits under the J-51 program.
Hubbard said that the statute and notice permit bifurcation of transactions, but the government is struggling with what constitutes a qualifying license.
Determining DPGR from Qualifying Construction Activities
Commissioner, TC summary opinion 2003-143, the court considered whether the Social Security number (SSN) issued to an otherwise qualifying child satisfied the identification requirement of section 32.
Of course, candidates qualifying under the old rules are required to obtain at least 500 hours of audit experience anyway and will therefore have signing authority (although not reciprocity under the UAA unless all the UAA requirements were met).
For transactions otherwise qualifying as tax-free reorganizations under section 368(a)(1)(A), (B), (C), or (G), the proposed regulations would change the continuity-of-interest requirements in current Treas.
Qualifying for the marital deduction can be frustrated by drafting errors and inconsistencies in the operative documents.