The shrinkback rule offers additional opportunities for taxpayers to qualify
more of their receipts as DPGR.
Upon failing to qualify
with their class during the normally scheduled pistol qualification course, new agent trainees receive a 1-hour individual or small-group remedial session.
Foreign-currency commitments -- When you're dealing with strategies for hedging firmly committed foreign-currency transactions, such as purchase or sale commitments, it's usually simple to qualify
them for hedge accounting, and the entire range of hedging instruments is available.
Based on an all-or-nothing approach, it is not clear the amount of time the property must be held for investment or rental purposes to qualify
Contributions to donor-advised funds and supporting organizations don't qualify
A deduction for qualified contributions is allowed up to the amount by which the taxpayer's contribution base (AGI) exceeds the deduction for other charitable contributions.
He said that future guidance should address the issue and that it may qualify
as a permitted reinvestment.
Use Federal Rehabilitation Tax Credits: Given the age of much of Downtown's building stock, owners considering the "substantial rehabilitation" of their properties, either for residential or commercial use, will want to qualify
for the Rehabilitation Tax Credit (RTC) available under Section 47 of the Internal Revenue Code.
possessions to qualify
as statutory mergers or consolidations.
Foster children qualify
if they live with the taxpayer for the entire tax year.
as a prevailing party, taxpayers must not have unreasonably protracted the proceedings, and must have exhausted their administrative remedies.
, a component must meet or exceed the criteria established by the 2000 International Energy Conservation Code (including supplements) and must be installed in the taxpayer's main home in the U.