Sentences with phrase «allocable rodolph»

However, section 121 does not apply to the gain allocable to the residential portion of the property to the extent provided by paragraph (d) of this section.

The exception for interest allocable to a real property trade or business reflects policymakers» understanding that limits on the deduction for interest expense could have enormous negative consequences for property values, real estate markets, and economic growth.

Section 121 will not apply to the gain allocable to any portion (separate from the dwelling unit) of property sold or exchanged with respect to which a taxpayer does not satisfy the use requirement.

Thus, if a portion of the property was used for residential purposes and a portion of the property (separate from the dwelling unit) was used for non-residential purposes, only the gain allocable to the residential portion is excludable under section 121.

Some contributing factors include the amount of allocable time that the student has available to look for properties, budget and monetary restraints such as bills and household expenses, amount of time necessary to overcome the learning curve to learn how to wholesale, ability to operate as a real estate investor without income for a certain period of time, computer and technology skills, luck and many other contributing factors.

The dues payable by Board Members should represent the allocable costs of the services, products and facilities which are available to and benefit the members generally, either directly or indirectly.

Certify salary rate limitations, framework of contracts, and indirect cost rates and calculations are reasonable, allocable, and allowable.

Positions allocable to this class work under the guidance of a Senior Elevator Mechanic or a higher - level elevator mechanic supervisor and are responsible for performing journey - level elevator and...

Positions allocable to this entry - level analyst class are located in central administrative departments or the...

Return Protector Option (RPO): Under this option, your entire annual allocable Premium is invested into any one of either India Multi-Cap Equity Fund or Equity II Fund, as opted by You and gains made from RPO Fund are automatically transferred to a lower risk Debt Fund.

Systematic Transfer Option: Under this option, your entire annual allocable Premium will be first allocated to the Liquid Fund and then systematically transferred on a monthly basis in to any one of the Unit Linked Funds as opted by you.

This is because a larger portion of the cost of the contract would be allocable to death benefits if, after the required beginning date and before the annuity starting date, the participant were able to replace a designated beneficiary who has died (or to replace a designated beneficiary who has a short life expectancy with one who has a longer life expectancy).

Fees billed should be approximately 25 to 30 percent greater than the allocable cost for each non-equity partner.

If inextricably intertwined, then maybe no costs award against the losing FEHA plaintiff is in order; however, if the non-FEHA claims were solely allocable, then some apportioned costs were in order.

Labor costs may also be considered in claiming the ITC, the law explains: «Expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property described in subsection (d) and for piping or wiring to interconnect such property to the dwelling unit shall be taken into account for purposes of this section.»

This includes any losses, expenses, and other normally deductible items are are allocable to the excluded income.

In addition, tax may be imposed on a fund on the portion of any excess inclusion income allocable to any shareholders that are classified as «disqualified organizations.»

However, this approach requires filing a gift tax return and, if the contributor dies before the end of the five - year period, the portion of the contribution allocable to the remaining years in the five - year period will be included in the contributor's gross estate for federal estate tax purposes.

If your allocable share of the losses or deductions of the bank was included in federal adjusted gross income, enter the amount here.

Your capital account is computed based on your initial investment (s) in an eFund plus any allocable net income, less any net losses and / or cash distributions as reflected on your K - 1.

If donor contributes more than $ 13,000 in one year and elects to apply the gift tax exclusion ratably over 5 years but dies before the close of the 5 year period, the portion allocable to calendar years beginning after the date of death is included in the donor's estate.

The VA states, «Veteran's credit must be satisfactory and veteran's income must be sufficient to repay that portion of the loan allocable to the veteran's interest in the property.»

For purposes of this section, employee contributions (and any income allocable thereto) under a defined contribution plan may be treated as a separate contract.

The idea is to ask how much assets are allocable to the equity investors.

25 % of W - 2 wages plus 2.5 % of a taxpayer's allocable share of the unadjusted tax basis of qualified business property.

If borrowed funds are only partly or indirectly used to purchase or hold tax - exempt bonds, then the rule will disallow a deduction for that portion of the interest allocable to the tax - exempt bonds.

However, a financial institution may deduct 80 percent of its interest expense allocable to «qualified tax - exempt obligations,» which are a special type of tax - exempt obligation issued by qualified small issuers that reasonably anticipate issuing no more than $ 10 million in tax - exempt obligations during the calendar year.

If he over-contributes for the plan year then he will get refunded his contributions that are over the limit plus any allocable earnings and taxed on that amount.

The excess + allocable earnings may also be subject to 10 % early withdrawal penalty.

Allocable earnings are taxed in the year distributed.

The completion (final) voucher is the last voucher to be submitted for incurred, allocable, and allowable costs expended to perform the contract or order.

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If you relocate you primary residence further than 25 miles from our service area and are unable to use the services of Spark Germany (and if you provide us with reasonable evidence of such relocation), you may elect to receive a refund of that portion of any payment you made for your subscription which is allocable to the period after your relocation.

In the event that you die before the end of your subscription period, your estate shall be entitled to a refund of that portion of any payment you had made for your subscription which is allocable to the period after your death.

If you relocate your primary residence further than 30 miles from our service area and are unable to use the services of Spark Germany, or if our services are materially impaired, you may elect to receive a refund of that portion of any payment you made for your subscription which is allocable to the period after your relocation.

[In the case of our Service, if you relocate your primary residence further than 50 miles from our service area and are unable to use the services of Spark Germany, you may elect to receive a refund of that portion of any payment you made for your subscription which is allocable to the period after your relocation.

In the event that you die before the end of your subscription period, your estate shall be entitled to a refund of that portion of any payment you made for your subscription which is allocable to the period after your death.

Upon closing of this offering, we will record $ million as an increase to the liabilities due to existing owners under certain of the TRAs, see «Notes to Unaudited Pro Forma Consolidated Balance Sheets,» and in the future we may record additional amounts as additional liabilities due to existing owners under the five TRAs, such amounts collectively representing our estimate of our requirement to pay approximately 85 % of the estimated realizable tax benefit resulting from (i) any existing tax attributes associated with interests in Desert Newco, LLC acquired in the Reorganization Transactions and the exchanges described above, the benefit of which is allocable to us as a result of the same, (ii) the increase in the tax basis of tangible and intangible assets of Desert Newco, LLC resulting from the exchanges as described above and (iii) certain other tax benefits related to entering into the TRAs, including tax benefits related to imputed interest and tax benefits attributable to payments under the

Under the first of those agreements, we generally will be required to pay to the Continuing LLC Owners approximately 85 % of the applicable savings, if any, in income tax that we are deemed to realize (using the actual applicable U.S. federal income tax rate and an assumed combined state and local income tax rate) as a result of (1) certain tax attributes that are created as a result of the exchanges of their LLC Units for shares of our Class A common stock, (2) any existing tax attributes associated with their LLC Units the benefit of which is allocable to us as a result of the exchanges of their LLC Units for shares of our Class A common stock (including the portion of Desert Newco's existing tax basis in its assets that is allocable to the LLC Units that are exchanged), (3) tax benefits related to imputed interest and (4) payments under such TRA.

After consummation of this offering, we will become subject to U.S. federal, state and local income taxes with respect to our allocable share of any taxable income of SSE Holdings and will be taxed at the prevailing corporate tax rates.

Accordingly, we will incur income taxes on our allocable share of any net taxable income of SSE Holdings.

After consummation of the reorganization transactions, GoDaddy Inc. will become subject to U.S. federal, state, local and foreign income taxes with respect to its allocable share of any taxable income of Desert Newco and will be taxed at the prevailing corporate tax rates.

The charge reflects the direct operating cost of the aircraft, including fuel, additives and lubricants, an allocable allowance for airframe, engine and APU maintenance and restoration, crew travel expenses, on board catering, and trip - related landing / hangar / ramp fees and parking costs.

Hook says the IRS does not require that the gain be allocable to business and personal uses.