Qualified business definition
Examples of Qualified business in a sentence
Unless para- graph (b) (2) or (3) of this section ap- plies, the source of notional principal contract income shall be determined by reference to the residence of the taxpayer as determined under section 988(a)(3)(B)(i).(2) Qualified business unit exception.
Qualified business activity" means a business activity that is conducted within a Pine Tree Development Zone and is directly related to financial services, manufacturing or a targeted technology business for which the business receives a letter of certification from the commissioner pursuant to section 5250‑O.[PL 2017, c.
Qualified business reply mail (QBRM) is a subset of business reply mail.
Qualified business capitalization expenses include capital, plant, equipment, working capital, and inventory expenses.
However, such gain or loss may be included in the com- putation of other categories of foreign personal holding company income in accordance with its characterization under section 988 (a)(2) or (d) (for exam- ple, foreign currency gain that is treat- ed as interest income under section 988(a)(2) will be included in the com- putation of foreign personal holding company income under paragraph (b)(ii) of this section).(iii) Qualified business units using the dollar approximate separate transactions method.