Courts disagree on the requirement of personal service
This IRS guidance makes clear that Section 469(c) (7)(B) cannot be used by a trust or estate to mitigate the impact of the passive loss limitations under Section 469 because, as they are not individuals, trusts and estates are incapable of meeting the personal service
requirements outlined within the real property rule.
The sides agree that after the expiration of the contract or Pujols' retirement as a player, they will enter into a 10-year personal services
relationship and Pujols will be paid $1 million annually, or $10 million total.
Attention to detail and personal service
make all the difference."
sourced, a computation that is predicated on first determining the character of the income because personal service
income and royalty income are sourced differently.
This is all about making it easy for the company, not personal service
According to the report, during 2008, value added at current market prices, for the sector of Other Social and Personal Service
Activities, increased by 9.0% to 582,1 million euros compared to 533,9 million euros in 2007 and its contribution to Gross Value Added was 3.8% in 2008, the same as in 2007.
Freedom honour: Lord Mayor of Liverpool, Cllr Hazel Williams, and chairman of Liverpool Personal Service
Society Ian Meadows Picture: GAVIN TRAFFORD/ gav130710cpssfreedom-3
The exception applicable to gain sharing agreements is the personal service
Has the business traveler given up personal service
with a smile in favor of fast, affordable online bookings?
An extensive network is said to provide customers with personal service
, offering product advice and technical support, including maintenance and calibration.
KIDDERMINSTER based Fransen Transport, which specialises in temperature-controlled road transport, joined the membership of Coolload's online freight exchange system two years ago and has enjoyed a specialised and personal service