2006 December *Fiscal Year 2007 (Quarters 1-3) Units Vs.
52) This test is met if the rent allocated to each calendar year
does not vary from the average rent allocated to all calendar years
by more than 10 percent (15 percent if 90 percent or more of the property subject to the lease is real estate).
For calendar year
2005, amounts includable in gross income under section 409A but neither actually nor constructively received by a plan participant for income tax withholding purposes may be treated as having been paid on any date on or before December 31, 2005.
10) Except as otherwise prescribed, the income tax return of an individual, trust, or estate using the calendar year
is required by section 6072(a) of the Code to be filed by the 15th day of April following the close of the calendar year
The GST trust election is made by attaching a statement to a gift tax return filed by the due date for the calendar year
in which the first transfer to be covered by the GST trust election is made.
Production worldwide for the first half of calendar year
2014 experienced a year-on-year increase for the first time in two years (since the first six months of 2012), setting record high production for the any half-year periods of the calendar year
5% growth from the first ten months of the last Iranian calendar year
s figure of 12.
401(a)(9)(C)(i) defines "required beginning date" as the April 1 of the calendar year
following the later of the calendar year
in which the employee attains age 70 1/2 or retires.
If Smith, for example, is required to receive a required minimum distribution for calendar year
1994 of $50,000 and only receives $30,000, the excise tax liability for 1994 is 50% of the $20,000 shortfall, or $10,000.
For a general partner, the payment commencement year is the later of the second calendar year
following the calendar year
in which his or her retirement date occurs, or the calendar year
in which he or she attains age 60 (age 55 for 25 or more years of service).