Business earnings definition

Business earnings means earnings arising from transactions and activity in the regular course of the taxpayer's trade or business or earnings from tangible and intangible property if the acquisition, use, management or disposition of the property constitutes an integral part of the taxpayer's regular trade or business operations. In essence, earnings which arise from the conduct of the trade or trades or business operations of a taxpayer are "business earnings," and the taxpayer must show by clear and cogent evidence that particular earnings are classifiable as nonbusiness earnings. A taxpayer may have more than one (1) regular trade or business in determining whether income is "business earnings". This subsection expresses the legislative intent to implement and clarify the distinctions between business and nonbusiness earnings, as found in the Uniform Division of Income for Tax Purposes Act, as generally interpreted by states adopting the act;

Business earnings means earnings arising from transactions and activity in the regular course of the taxpayer's trade or business or earnings from tangible and intangible property if the acquisition, use, management or disposition of the property constitutes an integral part of the taxpayer's regular trade or business operations. In essence, earnings

Business earnings means earnings arising from transactions and activity in the regular course of the taxpayer's trade or business or earnings from tangible and intangible property if the acquisition, use, management or disposition of the property constitutes an integral part of the taxpayer's regular trade or business operations. In essence, earnings which arise from the conduct of the trade or trades or business operations of a taxpayer are "business earnings," and the taxpayer must show by clear and cogent evidence that particular earnings are classifiable as nonbusiness earnings. A taxpayer may have more than one (1) regular trade or business in determining whether income is "business earnings". A taxpayer does not have “business earnings” if it is engaged exclusively in the buying, selling, or holding of securities on its own behalf and not as a broker, and its gains or losses from the sale or exchange of such securities are

Examples of Business earnings in a sentence

• Thus, all m vectorsvi of dimension d can be precomputed in increasing order of i using O(dm ) total time.

• In the first quarter of 2014, Business earnings per share(1) (EPS) were €1.17, down 3.3% and up 5.8% on a reported basis and at constant exchange rates, respectively.

• Business earnings per share for the year ended December 31, 2008 was €5.59.

• There has been no event, transaction, fact or information that has come to the attention of Xxxxxxxx or the Subsidiaries that has not been disclosed to Crown USA in writing that could reasonably be expected to have a material adverse effect on the assets, Business, earnings, prospects, properties or condition (financial or otherwise) of Xxxxxxxx or any of the Subsidiaries or the value of the Xxxxxxxx Shares.

• Business earnings constitute the third most frequently reported source of income, with 45 percent and 39 percent of households in the 5 Table A in the appendix contains the descriptive statistics of the variables used in the analysis.6 We delete those observations in the top 2 percent of the remittance income and other household income distributions in order to eliminate a number of implausible observations.

• Article 7: Business earnings Earnings from business activities shall be taxable only by the Contracting State where these were obtained.

• Here are some key points to consider:161 The complexity and value of the company’s asset base. Availability of the comparative business sale data from the market. Business earnings history. Availability of reliable business earnings projections into the future. Availability of data on the business cost of capital, both debt and equity.

• Business earnings for African Americans are 40.9 percent lower than for comparable nonminority males; for Hispanics, they are 31.7 percent lower; for Asians/Pacific Islanders, they are 12.1 percent lower; for Native Americans, they are 46.7 percent lower; for persons reporting two or more races, they are 41.2 percent lower; and for nonminority women, they are 42.7 percent lower.

• Business earnings were higher than the same period of 2003 in both manufacturing and non-manufacturing industries.

• In the first half of 2014, Business earnings per share(1) was €2.34, up 0.9% and up 9.9%, on a reported basis and at constant exchange rates, respectively.