H

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H

Fifth letter of a Nasdaq stock symbol specifying that the issue is the second preferred bond of the company.

H

Used in stock transaction tables in newspapers to indicate that during the day's activity the stock traded at a new 52-week high price.

References in periodicals archive ?

The Ninth Circuit affirmed the Tax Court's application of the Elliotts test and its determination that a portion of H's salary should be disallowed as unreasonable compensation.

Ninth Circuit reverses findings on reasonable compensation

W is not covered under H's health plan and has no other health coverage.

HSA eligibility when spouse has non-HDHP family coverage

The limitations period on the assessment of H's gift tax liability remains open based on fraud, despite the passage of more than three years from filing of his gift tax return.

Husband's fraud will not toll limitations period for spouse's split-gift tax return

The IRS apparently inadvertently missed the lack of signatures on H's return.

Unsigned joint return was not valid; 10th Cir. reverses own decision and affirms Tax Court

2518, citing H's lists of property and his intent to disclaim W's property.

Hand-written listing of assets was not qualified disclaimer

The Tax Court did not address H's waiver argument except to state that there is no statutory language requiring the IRS to waive the signature requirement.

Unsigned return claiming joint filing status was valid; 10th Cir. reverses TC

After a year of negotiations, H and P signed an agreement under which H agreed to pay DPH in return for the firm turning over 180 clients to H's new corporation (HA).

Deduction for covenant not to compete allowed after accounting firm break-up

In September 1991, the IRS appraised the T Steel stock and determined that it was worth approximately seven times as much as stated on T's and H's 1987 gift tax returns.

Estate was entitled to deductions for reimbursed gift taxes that heirs paid

Likewise, the design of precision springs (which is H's specialty) is an extremely specialized branch of mechanical engineering; there are very few engineers who have made careers specializing in this area, let alone engineers like H who have the ability to identify and attract clients and to develop springs to perform a specific function for that client.

Seven-factor test for reasonable compensation was not valid

In 1994, W and her new husband filed amended returns to claim refunds, contending that they had erroneously included the installment payments received, from the 1986 sales in the years subsequent to H's death in gross income.

No step-up in basis for installment notes

Example 2: H's will provided that income from a testamentary trust for which no marital deduction was claimed was to be distributed to his surviving spouse, W, during her life.

Don't overlook the credit for tax on prior transfers

If W passes away following H's death, but before his estate tax return has been filed, the executor of H's estate may be able to obtain a previously taxed property credit for W's estate (as well as obtaining tax savings by equalizing the two estates) by forgoing the Q TIP election.