A is a high school business teacher and M is a family physician who operates her own practice as an individual proprietor
The property used in the business operation and all income belongs to and is taxed to the individual proprietor
Your letter advocates an alternative interpretation of Section 604(a)(3)(A), concluding that "the FCRA would permit a lender to obtain a consumer report in connection with a business credit transaction where the consumer in question is or will be personally liable on the loan, such as in the case of an individual proprietor
, co-signer, or guarantor.
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.
In general, the circumstances for which the methodology in this paper is appropriate are situations where a business is lost, but the individual proprietor
remains unharmed, i.
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.
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)).
Each of these amazing structures remains in private ownership so it is vital that individual proprietors
take steps to ensure that these beautiful examples of commercial heritage are cared for and remain in their best condition.
Presumably, the individuals who are to be responsible are businessmen, which means individual proprietors
or corporate executives.
The chief strength of the chain is the personal service the individual proprietors
can bring to their interaction with customers.
Under existing law, the maximum premium rate differential is 115 percent of the rate established for group coverage for individual proprietors
who purchased group health insurance through associations, and will expire on December 31, 2008.