Sentences with phrase «qualifying use period»

(a) The dwelling unit is owned by the taxpayer for at least 24 months immediately before the exchange (the «qualifying use period»); and

(b) Within the qualifying use period, in each of the two 12 - month periods immediately after the exchange,

(a) The dwelling unit is owned by the taxpayer for at least 24 months immediately after the exchange (the «qualifying use period»); and

The subject property has been owned and held by the investor for at least 24 months immediately preceding the 1031 Exchange («qualifying use period»); and

The subject property is owned and held by the investor for at least 24 months immediately following the 1031 Exchange («qualifying use period»); and

Not exact matches

The unaudited pro forma basic and diluted net income per share attributable to common stockholders, which has been computed to give effect to the assumed automatic conversion of the redeemable convertible preferred stock into shares of common stock using the if converted method upon the completion of a qualifying IPO and the elimination of the revaluation adjustment on the redeemable convertible preferred stock warrants due to the automatic conversion of those warrants into common stock warrants (not subject to revaluation) as though the conversion had occurred as of the beginning of the period.

Interest on private education loans qualifies, provided that the higher education expenses are attributable to a particular academic period and the disbursement used to pay for those expenses occurred during the academic period or a 90 - day window at the start and end of the academic period.

Imagine you qualify for the $ 400 reward as illustrated in the example of travel points reward above, you may lose it if there is a condition that you should use it within a specific period and you don't use it.

Longevity annuities could be entering a period where they will see broader use in the U.S. than has already been made possible by the qualifying longevity annuity contract (QLAC).

The Department stated that these findings qualify students enrolled in the covered programs and time periods to apply for a discharge of their federal Direct Loans through an expedited process using a simple attestation form.

The Department has stated that these Heald College findings qualify students enrolled in the covered programs and time periods to apply for a discharge of their federal Direct Loans through an expedited process using a simple attestation form.

To qualify, you must have owned your home and used it as your main residence for at least two years in the five - year period before you sell it.

To see which districts do qualify and how much they get, go here http://tinyurl.com/34hn4hf and use the drop down menu to choose «2009 - 10» for «period», then, for «entity», chose «school district» then, for «program», choose «meals for needy pupils» then for «county» choose San Francisco (or Alameda if you want to ultimately find Berkeley's funding) finally you will choose the school district (for SF, choose SF Unified) and that will bring you to the button called «preview report»; click and see the funding report for 2009 - 10 You will see that SF received $ 0 from Meals for Needy Pupils, while Berkeley is shown as receiving over $ 900,000.

Data from North Carolina suggest that principals are not using the four - year period before teachers qualify for tenure to identify and remove their lowest performers.

Using the states» own figures, we estimate that only about 38 percent of teachers will remain as teachers in Illinois long enough to qualify for the new, ten - year vesting period.

A Qualified Fleet User is defined as a company that has purchased and registered or leased five (5) or more new cars / or trucks solely for use in its operation during the current or preceding calendar year, model year, preceding twelve (12) month period, or that owns or leases fifteen (15) or more cars and trucks.

While borrower defense applications typically require the borrower to specifically show that his or her school violated state law, the Everest and WyoTech findings qualify students enrolled in the covered programs and time periods to apply for a discharge of their federal Direct Loans through an expedited process using a simple attestation form.

As lenders use statistical equations and probability theory when underwriting loans, most commonly people with higher credit scores may qualify for lowest possible interest rates, longest durations, and highest loan amounts, while people with past credit problems may only get a chance to borrow modest amounts for a short period.

The Heald College findings qualify students enrolled in the covered programs during the covered time periods to apply for a discharge of their federal Direct Loans through an expedited process using a simple online attestation form.

The value of an interest supporting a TRIS does not need to be transferred to the accumulation phase for a fund to qualify for CGT relief where the fund continues to use the proportionate method in the pre-commencement period (and the conditions in paragraph 38 are met).

To qualify for all benefits, make sure to use your membership card at least three times at three separate stores or on three separate days in a 12 - month period.

California dreamers who qualify for a reverse mortgage for purchase can use their loan to purchase a home anywhere in the U.S. Like other reverse mortgages, the loan generally becomes due and payable if you (or an eligible non-borrowing spouse during a deferral period) move, sell the property, or pass away.

AMERICAN EXPRESS sent me a letter telling me that since I had never been late with them that I qualified for a feature on my account called «Pay Over Time», where instead of paying my account balance IN FULL every month, I now had the option to pay down my balance over time as long as I paid the minimum requirement for every statement period so naturally I used the card to pay for more expensive items since I wasn't required to cough up the entire balance every month.

The Examples assume: (1) you invest $ 10,000 in the noted class of Units in the noted Investment Portfolio for the time periods indicated; (2) your investment has a 5 % return each year; (3) the Investment Portfolio's operating expenses remain the same (including the operating expenses of the Underlying Fund (s)-RRB-; (4) all Units redeemed, if any as noted, are used to pay Qualified Higher Education Expenses (the table does not consider the impact of any potential state or federal taxes on the redemption); (5) you pay the applicable maximum Initial Sales Charge on Class A Units and any CDSC applicable to Units invested for the applicable periods in Class C Units; and (6) for the Class C Units Example, the Class C Units converted to Class A Units at the end of sixth year and were thereafter subject to the costs associated with Class A Units.

Sadly, you can't use the same period of service to qualify for both programs simultaneously.

To qualify and receive the Bonus Cash Rewards, you must charge the qualifying amount or more in new, net purchases within the first three (3) months from Account opening («Promotional Period»), using your HSBC Cash Rewards Mastercard ® credit card.

Referring to qualified mortgage rules that instruct lenders to assess an individual's ability to repay using the highest interest rate a loan could reach in a five - year period, the commenter recommended that we likewise calculate the annual loan payment based on the highest interest rate during the six - year period.

To qualify, you must have owned your home and used it as your main residence for at least two years in the five - year period before you sell it.

The term «hobbyist» refers to an individual or an organization who is not a commercial breeder but is (1) actively involved in any nationally recognized, organized animal sport or hobby for a period of at least one year prior to making application; or (2) participates in field trials, owns nationally - recognized breeds used specifically as hunting dogs, participates in hunting activities, has held (and continues to hold) a current valid Oklahoma hunting license and has held such license for at least one year prior to making application; or (3) qualifies as a «rescuer.»

To qualify for all benefits, make sure to use your membership card at least three times at three separate stores or on three separate days in a 12 - month period.

First Tier: Earn 40,000 Membership Rewards points after you use your enrolled Card to spend at least $ 5,000 (the «First Tier Spend Requirement») on qualifying purchases * between 07/15/17 through 10/15/17 (the «Offer Period»);

Second Tier: Earn an additional 10,000 Membership Rewards points after you use your enrolled Card to spend at least an additional $ 5,000 (the «Second Tier Spend Requirement») on qualifying purchases * during the Offer Period.

This one - time bonus award will be determined using one of the following tiers, based on Member's cumulative qualifying purchases made during the Bonus Period: Tier 1 bonus: 500 miles for qualifying purchases of at least $ 150; or Tier 2 bonus: 1,500 miles for qualifying purchases of at least $ 350 or more.

This one - time bonus award will be determined using one of the following tiers, based on Member's cumulative qualifying purchases made during the Bonus Period: Tier 1 bonus: 500 miles for qualifying purchases of at least $ 150; Tier 2 bonus: 1,500 miles for qualifying purchases of at least $ 350; or Tier 3 bonus: 3,000 miles for qualifying purchases of $ 600 or more.

To be eligible to earn 50,000 additional Membership Rewards ® points, you must be named the recipient of this invitation and use your Business Gold Rewards Card to spend $ 5,000 in qualifying purchases * between 07/15/17 through 10/15/17 («Offer Period»).

Specifically, more than one qualifying community wind project can not be built within 5 miles of another qualifying project within a 12 - month period and using the same interconnect.

«(i) QUALIFIED BICYCLE COMMUTING REIMBURSEMENT - The term «qualified bicycle commuting reimbursement» means, with respect to any calendar year, any employer reimbursement during the 15 - month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of emQUALIFIED BICYCLE COMMUTING REIMBURSEMENT - The term «qualified bicycle commuting reimbursement» means, with respect to any calendar year, any employer reimbursement during the 15 - month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of emqualified bicycle commuting reimbursement» means, with respect to any calendar year, any employer reimbursement during the 15 - month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of employment.

The apparent distinction between the two concepts is that the «new» law used the number of days worked as the qualifier whereas the «old» law uses 20 days in the prior 4 - week period.

If the police fail to comply with technical requirements stipulated in the Criminal Code in relation to the breath demand they made of you, the period of time within which it was made or an approved instrument was not used by someone qualified to operate the instrument, your test results may be deemed inadmissible in court.

Obtaining a letter of consent from the owner of a mark cited by way of objection, provision of evidence for a qualifying period of «honest concurrent use» with an earlier mark, or even having prior registered marks revoked for non-use, are some of the principal ways that refusal on relative grounds can be effectively surmounted where possible.

Having a qualifying need for the use of your policy does not guarantee immediate payment of benefits since most Long Term Care policies have a waiting period, also called an elimination period.

To qualify, you must have moved from Puerto Rico or the U.S. Virgin Islands to a state that uses HealthCare.gov to enroll in coverage, and been unable to enroll in coverage during the 2018 Open Enrollment Period or any other Special Enrollment Period.

The evaluation period is four months, after which time, Safeco will send you a pre-paid package to mail back the device and then use the driving data gather to determine whether you qualify to have your auto insurance premium reduced.

For example, if you applied for a 2018 Obamacare plan during open enrollment in the fall of 2017, OR if you're applying for 2018 coverage in mid-2018 using a special enrollment period (triggered by a qualifying event), you'll use the FPL figures from 2017.

All of those bills are aimed at specific provisions of the ACA, or the ways in which the law has been implemented via subsequent regulations (for example, HHS was tasked with establishing the specific requirements and details for special enrollment periods, and initially opted to use the honor system rather than requiring proof of qualifying events).

The maximum premiums are set by the IRS guidelines such that the premiums paid within a seven - year period after a qualifying event (such as purchase or death benefit increase), grown at a 6 % rate, and using the maximum guaranteed costs of insurance in the policy contract, would endow the policy at age 100 (i.e. the cash value would equal the death benefit).

(1) «A licensed marriage and family therapist with at least five years experience or the equivalent, who is a qualified supervisor,» as used in Section 491.005 (3)(c), F.S., is defined as an individual who, during the period for which the applicant claims

@Account Closed IRC sec 121 states that as long as you use the property as your primary residence for an aggregate period of 24 months in the past 5 years, you qualify for the capital gains exclusion.

To qualify, you must have owned your home and used it as your main residence for at least two years in the five - year period before you sell it.