"As the home services industry continues to invest in mobile technology to eliminate errors and automate the day-to-day sales process, Leap is quickly becoming the standard for businesses of all sizes, ranging from an individual proprietor
up to a large business, with multiple locations and a national sales team."
Also, the provincial govt is going to tax insurance service providers, courier services, rent collection, debt collection, cash collection services provided by an individual proprietor
of a vehicle for carriage of goods.
A is a high school business teacher and M is a family physician who operates her own practice as an individual proprietor
. They intend to divorce and have lived apart for the past two years.
The property used in the business operation and all income belongs to and is taxed to the individual proprietor
. There is no separate legal or tax entity.
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." 
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.e., the individual's human capital, embodying skills and experience, remains intact.
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)).
Two individual proprietors
were also charged for violation of Section 237 of the National Internal Revenue Code (NIRC) of 1997, as amended, penalized under Section 264 of the Tax Code.
PCC said the joint venture also includes San Ramon Holdings, Inc., CVY Property Holdings, Inc., and individual proprietors
such as Juan Miguel V.
This Act provides for the division of buildings into units to be owned by individual proprietors
and for the common property to be owned collectively.