The frame 27 has an opening 28 wide enough to register with any one of the sheets 18, and as shown has a solid portion to underlie a card on which only part of the entries is intended to be reproduced.
The circuit court concluded that the incentive bonus plan existed mainly to avoid income taxes and failed the intent test. Therefore, it ruled no amount paid from the plan was compensation, not even the portion that would have been reasonable had it been part of the shareholders’ base compensa...
BECAUSE AN INDIVIDUAL FIRM NO LONGER CANserve as both the internal and outside auditor for a public company client, one CPA says it benefits his firm if a major competitor wins the work it loses. It effectively prevents that competitor from seeking a significant portion of work the firm wants...
Actuation of the handle 24 permits the wheel 20 to rotate an amount equivalent to one pitch of its teeth to allow the table 12 to move a corresponding amount. A cam 36 on the shaft 25 moves a plunger 37 which actuates a resilient cutting member 35 to remove a portion from the edge ...
2012. Just before the end of 2012, the IRS amended the temporary regulations to delay the effective date to tax years beginning on or after Jan. 1, 2014. However, an electing taxpayer could apply any portion of the temporary regulations to tax years beginning on or after Jan. 1, 2012. ...