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25 May 2021, 2:55 am by Colby Pastre
This formula therefore assumes that if a CFC has foreign profits exceeding 10 percent of QBAI less interest expenses, those profits are more likely attributable to investments in intangible rather than tangible assets. [read post]
Part 2—Excise Tax on the Repurchase of Corporate Stock Sec. 10201—Excise Tax on Repurchase of Corporate Stock: This section imposes a non-deductible 1-percent excise tax on the fair market value of the stock repurchases (commonly referred to as “stock buybacks”) by certain publicly traded domestic corporations occurring after December 31, 2022. [read post]
13 Jun 2019, 3:53 pm by Catherine DeBono Holmes
  Developers who acquired their properties before that date were prevented from qualifying for the OZ tax incentives unless they sold at least 80% of the property to an unaffiliated purchaser, and retained no more than a 20% capital and profits interest. [read post]
5 Nov 2008, 11:04 am
After a comprehensive review, B&L’s investigators felt that PQ-10 came closest to Alcon’s PQ-1. [read post]
14 Feb 2010, 1:54 pm by Kenneth Vercammen NJ Law Blog
Div. 2005) (Non-biologicalparent of New York registered domestic partnership recognized inNew Jersey, presumed to be the biological parent of childconceived by the other partner through artificial inseminationwhere the non-biological partner has "show[n] indicia ofcommitment to be a spouse and to be a parent to the child. [read post]
26 Jul 2010, 5:59 pm by Sam E. Antar
Does the exception for EBIT and EBITDA from the prohibition in Item 10(e)(1)(ii)(A) of Regulation S-K apply to these other measures? [read post]
17 Oct 2022, 6:44 am by Kyle Hulehan
In fact, the energy industry’s 10-year equity return was negative until the upswing in 2021, and profits remained low until 2022. [read post]
7 Apr 2011, 8:51 am by Steven M. Gursten
In a December 9, 2010, Consumer Alert, the CFA offered the following advice concerning Colossus: 1. [read post]
4 Mar 2019, 11:27 am by Kevin Kaufman
That approach would also have the benefits of its connection to current international tax rules and profit allocation methods as well as a focus on non-routine returns. [read post]
16 Jul 2020, 12:24 pm by G. Blane Clark
  This article does not attempt to explain the entire program. [read post]
While many companies are partnering with non-profit organizations and relief funds, companies giving goods and services such as testing labs, phone and internet service, technology, medical supplies, and manufacturing capacity also may wish to donate directly to the Government. [read post]
24 Jul 2009, 3:58 pm
He urged the Copyright Board to consider the financial burden placed on non-profit radio stations when it came to new tariffs. 5). [read post]
23 May 2012, 7:58 pm by Charles Sartain
For non-lawyers, it is about legal issues that could affect behavior among members of LLCs and shareholders of corporations, whether majority or minority owners. [read post]