dealer status

See also dealer. Determined by the intent of the party. The courts have arrived at several areas they will examine in order to determine intent.The most significant are

1. Taxpayer's purpose for the acquisition and sale
2. Number and frequency of real estate sales
3. Duration of ownership
4. Time spent by taxpayer in promoting the sale
5. Use of outside brokers in making the sale
6. Extent of taxpayer improvements to the property

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Dealer

References in periodicals archive ?

'We are, however, standing by our conviction that in so far as the subject securities and the related transactional activities are concerned, movant RHC is deemed to have dealer status within the contemplation of the Tax Code,' the resolution added.

DOJ junks Rappler plea

The Andro family of Hemlock Hill RV is very proud and grateful to have achieved Top 50 RV dealer status. Hemlock Hill RV has remained a local, family run business for over 30 years, where the owners still work in the day-to-day operations.

Local RV Dealer, Hemlock Hill RV Named Among Top 50 RV Dealers in North America

is a pharmaceutical manufacturing company that is currently in the final stages of receiving its licensed dealer status under the provisions of the Canadian Controlled Drugs and Substances Act, in order to commence production of cannabis and hemp extracts or isolate.

Isodiol to Acquire Minority Stake in Canadian Pharmaceutical Manufacturer CN Pharma

(NASDAQ: SPWR), a solar technology and global energy services provider based in Silicon Valley, California, has recognised The Solar Program, a New York- founded full service solar installation company, with the SunPower Elite dealer status.

SunPower honours The Solar Program

Manitowoc has awarded Elite Dealer status for Saudi Arabian operations to Kanoo Machinery, its long-standing distribution partner in the Middle East, making it only the fourth dealership in the entire region to achieve the designation.

Manitowoc Cranes awards Elite Dealer status to Kanoo Machinery for Saudi operations

However when the new trading date arrived, controversy over authorised dealer status had already set in.

Navigating Nigeria's new FX structure

Blue Label dealer status is determined in part by whether or not your area is already serviced in this respect.

GLOCK's blue label program: is it for you?

The Turkish firm first achieved ELITE Dealer status in 2012 as part of a dealer development programme initiated by Potain's parent company, Manitowoc.

Teknovinc opens Potain tower crane yard in Turkey

A licensed installer of Control4 home automation systems, Smarta Technology has recently been awarded Gold Dealer status due to the consistency of its high-quality installations completed across Wales and the south west of England.

If you're a smart thinker, this is a piece of technology you really need; ADVERTISING FEATURE

He's also about to hop in and drive a Wrangler, which at that time was a drug dealer status ride.

Tee times: the stories behind Brian Procell's rarest T-shirts

For decades, Knoedler vied with Duveen Brothers and Wildenstein for international top art dealer status. All had galleries in London, Paris, and New York.