The accelerated depreciation on leasehold improvements
originally "sunset" on December 31, 2005.
Wynne, will look at process improvement
across the Service.
Third: The development activities, such as obtaining subdivision entitlements and constructing the improvements
, should be performed by the S corp as the developer--not the selling partnership.
Tax advisers can review prior-year returns and documentation to determine if land improvements
were correctly classified, and if bonus depreciation is available.
The combination of training and technical improvements
has led to higher production.
Fior says the plan encompasses several other programs, including one that would see improvement
on building facades, as well as others for signage improvements
, streetscape improvements
, and if needed, further infrastructure improvements
Earlier versions of the legislation rated schools according to their year-to-year improvements
in the share of their students who achieve a certain proficiency level.
An essential component of quality improvement
efforts is performance measurement, the quantification of processes and outcomes by using one or more dimensions of performance (2).
In a build-out-allowance inducement package, the landlord offers a prospective tenant an allowance to make improvements
for the tenant's benefit.
and the Department of Finance, TEI recommended that the Department of Finance consider adopting a diminishing balance aggregate pool system that would permit taxpayers to recover the capital cost of leasehold improvements
made to real property made by, or on behalf of, the tenants.
It seems reasonable to suppose that, at the very least, the existence of OBRA guidelines has focused nursing homes' attention on needed improvements