Section 704(b) Regulations and Tax Credit Transactions: Structuring Low-Income Housing Tax Credit Transactions to Avoid Reallocations of Tax Credits and LossesStructuring Nonrecourse, Partner Nonrecourse, and Recourse Debt In structuring debt in LIHTCtransactions to For example, in Example 4, the ...
Selected Aspects of Partnership Capital Accounting - Liabilities, Promissory Notes, and Revaluations under the Section 704(b) RegulationsA partnership itself is not a taxpaying entity. Instead, income tax attributes of a partnership flow through to the partners and are incorporated in their separate ...
The Final Regulations also confirm that allocations pursuant to the 11-step process satisfy the requirements of IRC Section 704(b). Specifically, Treas. Reg. Section 1.704-1(b)(4)(xi) was added to confirm that the allocation of excess IRC Section 163(j) items will be deemed in...
1.4 Performance appraisal and incentive and restraint mechanism The appointment of the company's directors, supervisors and senior management personnel is open and transparent, in line with relevant laws and regulations, and a fair and transparent management performance evaluation standard and incentive ...
(CNY) 67,798,704,193.76 53,866,259,306.59 25.86% 53,455,037,840.98 Net assets attributable to shareholders of the Company 42,486,209,789.59 38,484,583,983.54 10.40% 36,508,835,491.47 (CNY) The Company's net profit before or after deducting non-recurring profits and losses in the last...
upgrading application, computer, and network security components; training workers to maintain and monitor our security controls; investigating, responding to and remediating any data security breach, and addressing any related litigation; mitigating reputational harm; and complying with external regulations....
These restrictions include the Companies Act, tax laws, the Antimonopoly Act, the Financial Instruments and Exchange Act, laws relating to corruption, laws relating to trade security, laws relating to sanctions, and other laws and regulations in Japan, as well as various types of laws and ...
704; Reference re Waters and Water-Powers, [1929] R.C.S. 200; Renvoi relatif a` la taxe sur les produits et services, [1992] 2 R.C.S. 445; Renvoi relatif a` la re´mu- ne´ration des juges de la Cour provinciale de l'ˆIle-du- Prince-E´ douard, [1997] 3 R.C.S...
relevant laws, regulations, normative documents, the Articles of Association and this plan are complied March 12, 2015, term with and that the continuity and stability of the profit distribution plan is ensured, the Company may of performance of the distribute dividends by way of cash, shares, ...
26 BAIC Motor Corporation Limited ANNUAL REPORT • 2021 Section VI Report of the Board of Directors Laws and regulations that have a significant impact on the operation of the Group include but are not limited to the Company Law, the Regulation of the People's Republic of China on the ...