Eligible taxpayer definition

Eligible taxpayer means a taxpayer that meets both of the following conditions:

Eligible taxpayer means the fee simple owner of the property that is the subject of a qualified rehabilitation project, or another person who will qualify for the federal rehabilitation credit allowed under Section 47 of the Internal Revenue Code with respect to the property that is the subject of a qualified rehabilitation project.

Eligible taxpayer means a taxpayer that has proof of certification of qualified business activity under the Michigan next energy authority act, 2002 PA 593, MCL 207.821 to 207.827.

Examples of Eligible taxpayer in a sentence

• Section70.245 of this part describes the manner in which the taxpayer is to claim any dependent exemptions and the manner in which the employer is to compute the exempt amount and pay the bal- ance to the appropriate TTB officer.(b) Eligible taxpayer income.

• Except as pro- vided in paragraph (c)(2) of this sec- tion, for purposes of section 38, the RTMC determined under section 45G(a) for the taxable year is equal to 50 per- cent of the QRTME paid or incurred (as determined under paragraph (c)(3) of this section) by an eligible taxpayer during the taxable year.(2) Limitation on the credit—(i) Eligible taxpayer is a Class II railroad or Class III railroad.

• It does not determine whether any positions may or may not be sub- ject to mark-to-market accounting under section 475.(c) Eligible taxpayer.

• Amend rule 265—44.6(16) as follows: 265—44.6(16) Beginning farmer tax credit program.44.6(1) Eligibility.a. Eligible taxpayer.

• A bond is sold on the sale date, as defined in § 1.150–1(c)(6), which is the first day on which there is a binding contract in writing for the sale or exchange of the bond.(e) Tax credit—(1) Eligible taxpayer.

More Definitions of Eligible taxpayer

Eligible taxpayer means any Class II or Class III

Eligible taxpayer means any of the following:

Eligible taxpayer means a taxpayer that is a private equity fund which serves as a conduit for the investment of private securities not listed on a public exchange by accredited investors or qualified purchasers at any time during which the investment is acquired or subsequently used to claim the credit under this section.

Eligible taxpayer means any Class II or Class III railroad; and

Eligible taxpayer means an eligible business that meets the criteria under section 8(5) of the Michigan economic growth authority act, 1995 PA 24, MCL 207.808.

Eligible taxpayer means a taxpayer eligible for an investment tax credit pursuant to

Eligible taxpayer means a taxpayer that has entered an agreement to create at least 250 qualified new jobs and to make at least $100,000,000.00 in a qualified capital investment of which $25,000,000.00 shall be made prior to the issuance of a certificate under this section.