A is a high school business teacher and M is a family physician who operates her own practice as an individual proprietor
For example, in the extreme, if the business has a 12-moth fiscal period ending January 2 of the following year, virtually all of its business income earned this year will only be reported next year in the hands of the individual proprietor
Person associated with a public accounting firm: Any individual proprietor
, partner, shareholder, principal, accountant or other professional employee of a public accounting firm (or a registered public accounting firm), or any other independent contractor or entity that, in connection with preparing or issuing any audit report, shares in the profits of, or receives compensation in any other form from, that firm, or participates as an agent or otherwise on behalf of such firm in any of its activities (SOA Section 2(a)(9)(A)).
The due date for the election would be April 30, 1996 for the individual proprietor
of the unincorporated business, or 90 days after the fiscal year-end for an estate or testamentary trust.
The property used in the business operation and all income belongs to and is taxed to the individual proprietor
This condition resembles our equilibrium condition in that it states what the market conditions must look like in order for the individual proprietor
to be maximizing utility.
They'll be a combination of centers built from the ground up by Childtime, purchases of centers from individual proprietors
or the managing of corporate-sponsored centers.
L&L is upgrading its operations from dealing with individual proprietors
to working with large institutions in the China's coal industry," Dickson Lee, Chairman and CEO of L&L commented.
Simply put, fleet managers and individual proprietors
alike will struggle to find a commercial mechanism that falls outside the experience of the staff at Allegheny Truck Body.
The ever-growing number of law firms implementing WorkSite, from the top names in the AmLaw 100 to individual proprietors
, is a compelling validation of our vision for the legal industry," said Chris Junker, iManage vice president of legal sales.
In 1992, 13 percent of all sales in tableservice restaurant firms were generated in places owned by individual proprietors
, compared with 7 percent of sales in all other types of retail firms.
The result: reduced productivity among individual proprietors
and businesses alike.