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Where there is an add-back of bonus depreciation for a year, the taxpayer may deduct 25% of the disallowed deduction for each of the four succeeding tax years, beginning with the year following the year of the add-back.
Biopharmaceutical company AbbVie (NYSE:ABBV) said on Wednesday that it has completed its Phase 2b clinical trial evaluating the safety and efficacy of elagolix alone or in combination with add-back therapy compared to placebo in cooperation with Neurocrine Biosciences (NasdaqGS:NBIX).
Another example of a taxpayer-unfriendly challenge to intercompany transactions, say Martire and Eberle, can be found in Virginia's recent retroactive interpretation of the subject-to-tax exception in its add-back statute.
When it comes to classifying expenses as "extraordinary" the buyer will ask, "Will this ever happen again in the future?" If the answer is YES, then he will reject the add-back.
In particular, he noted that consumables, which encompasses such categories as cosmetics and pet care, benefited from the add-back of SKUs.
Central to this discussion is the use of gonadoptropin-releasing hormone (GnRH) agonist agents and the importance of add-back therapy to prevent or alleviate symptoms that occur in a hypoestrogenic state.
TRG has been involved with several client companies that created an add-back for sub-par performance on a contract or group of contracts.
911 exclusion (which is what Form 2555 is all about) is an add-back to Column C of Schedule CA.
This test would show if the increases in the ROA and ROE measures in the year of the add-back and the decreases in the same measures during the preceding two years were significant with a 95 percent confidence level.
Use the table of Add-Back Points Matrices for each type of feasible action for the various types of pavement.
Bankrupt taxpayers with carryovers that would be shorted by the restoration of interest deductions and the required add-back of 50% of excluded debt cancellation gain fall into this category.