Black Saturday (March 31) - All malls follow regular operating hours
except for SM City Baguio and SM City Novaliches which will be open from 10:00 a.m.
LIST: Holy Week mall schedules
Interest paid by a large business (
except for financial institutions) would not be deductible and interest received would not be taxable (
except for financial institutions).
Federal Tax Reform: Advisory Panel's recommendations would overhaul tax system
Form 8872 must be filed monthly, quarterly or semiannually (at the organization's option) by all organizations required to file Form 8871,
except for QSLPOs.
Political organization reporting and disclosure after HR 5596
Everything is identical to the boot,
except for two things: (1) the QB shortens his roll to set up behind the tackle, and (2) the TB, instead of blocking, continues down the sideline.
A six-play toss sweep series
It applies to all assets obtained through foreclosure or repossession,
except for inventories, marketable equity securities and real estate previously owned by the lender and accounted for under Statement no.
Accounting for real estate syndication income and foreclosed assets
No CalCPA Council members
except for officers, past chairs of the CalCPA Board and state committee or section chairs may serve more than six consecutive years without at least a 365 consecutive day break in service.
Notice of meeting
During the five-year period ending on the date of the transaction, neither Target nor any person related to Target (as defined in [sections] 1.3681(e)(3) of the Income Tax Regulations without regard to [sections] 1.368-1 (e)(3) (A)) will have directly or through any transaction, agreement, or arrangement with any other person, (i) acquired stock of Target with consideration other than shares of Acquiring or Target (
except for shares of Target stock acquired from dissenters in the transaction), (ii) redeemed or made distributions with respect to Target stock,
except for redemptions in the ordinary course of Target's business ...
Representations required under new continuity regulations
No asset in any class
except for the last may be allocated more than its fair market value (FMV).
Amendments to the sec. 1060 and 338(b) regulations conforming allocation of purchase price to the 1993 intangibles legislation
Irrevocable Trust, 994 F2d 302 (1993), rev'g 98 TC 227 (1992), it announced that it will not follow that decision
except for cases arising in the Sixth Circuit.
Nonacquiescence in O'Neill
1402(a)(13) purposes, the member's distributive share of income or loss from the LLC,
except for guaranteed payments for services, will not be included in net earnings from SE.
SE tax treatment of LLCs' members
The exchange would be completely non-taxable
except for the receipt of the cash.
Other properties received in a stock spinoff