partnership allocation regulationssubstantial economic effect rulesnonrecourse deductions rulesCrane v. CommissionertaxationThe partnership allocation regulations under Section 704(b) are discussed and analyzed. These regulations provide rules under which a partnership may allocate iWalter D. Schwidetzky...
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 ...
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 ...
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 ...
(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...
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...
income tax purposes shall be allocated so as to take into account the difference between the Gross Asset Value and the adjusted tax basis of such asset in accordance with the principles of Code Section 704(c) using the traditional method described in Treasury regulations Section 1.704-3(b). S...
Government customers are "commercial computer software" or "commercial technical data" pursuant to the applicable Federal Acquisition Regulation and agency-specific supplemental regulations. As such, the use, duplication, disclosure, modification, and adaptation shall be subject to the restrictions and ...
rooted in the principle of "pay for performance." We reward results. We also rigorously monitor how these results are achieved – insisting that every executive's actions reflect the bank's core values, demonstrate prudent risk management, and comply with all relevant standards and regulations. Ev...