This program involves samples of a product or a material being divided into two or more parts, with each participating
laboratory testing one part of each sample.
interests acquired in an open market without a defined tax avoidance motive (referred to below as the "Open Market Exemption");
A total of 37 (61%) ICPs from the 61 hospitals participating
in stimulated surveillance completed a survey to describe the resources available to hospitals and to assess experiences with surveillance activities.
professionals in treatment schools received the on-site, ongoing consulting involved in full School Renaissance implementation.
Stated another way, if three requirements are satisfied, a class of stock will be deemed to be significantly participating
in corporate growth.
interests in a "qualifying entity," certain participating
interests that are "widely held and actively traded" that are not acquired with a defined tax avoidance motive (referred to below as the "Widely Held Exemption"),
At origination, the borrower should record the participating
mortgage loan without allocating any of the proceeds to a liability related to the participation feature.
Students learn to be critically thoughtful, engaged, active, lifelong citizens by participating
in Service-Learning activities.
In Gregg, 11/29/00, an Oregon district court treated the taxpayer, the founding member of a limited liability company (LLC), as materially participating
in its business for Sec.
The new tax shelter disclosure (TSD) regulations do not alter substantive tax rules, but rather attack the problem by requiring persons participating
in corporate tax shelter transactions to create, maintain, and provide to the IRS certain information about the transactions and persons associated with the transactions.