single transaction definition

single transaction means a transaction other than a transaction concluded in the course of a business relationship;

single transaction means a transaction—

single transaction means any sale of tangible personal property or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the state for a single local taxing jurisdiction; and

Examples of single transaction in a sentence

• In May 2021, the International Accounting Standards Board issued Deferred Tax related to Assets and Liabilities arising from a Single Transaction, which amended IAS 12, Income Taxes (IAS 12).

• The adoption of the amendments as of January 1, 2023 did not have an impact on the Company’s financial statements.Amendments to IAS 12, Income TaxesOn May 6, 2021, the IASB released Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12).

• In May 2021, the IASB issued Deferred Tax related to Assets and Liabilities arising from a Single Transaction, which amended IAS 12 Income Taxes.

• Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction In May 2021, IASB issued ‘Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), which clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations.

• Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendment narrowed the scope of certain recognition exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences.

More Definitions of single transaction

single transaction means any a sale of tangible personal

single transaction means a plan consisting of one or more sales or transfers of ownership interests that occur on or after January 1, 2016. §64(1)(B)(ii)(IV)Rebuttable Presumption. There is a rebuttable presumption that a sale or transfer is part of a single transaction if either of the following occur:• The transferees are persons described in Section 267(b) of Title 26 of the United States Code, which describes transactions between related taxpayers. §64(1)(B)(ii)(IV)(ia)• The sales or transfers occur within a 36-month period, commencing on the date of the first sale or transfer of the ownership interests. §64(1)(B)(ii)(IV)(ib)

single transaction means a transaction other than a transaction concluded in the course of a business relationship and includes a cash deposit by a person, other than the client, into a client’s bank account;”;

single transaction means a plan consisting of one or more sales or transfers of ownership interests that occur on or after January 1, 2019. Section 64(c)(1)(B)(ii)(IV)Rebuttable Presumption. There is a rebuttable presumption that a sale or transfer is part of a single transaction if either of the following occur: after a transfer of real property qualifies for this exclusion from reassessment, the persons holding ownership interests in the legal entity immediately after the transfer are considered "original co-owners" for purposes of tracking subsequent transfers by original co-owners of those interests. When such transfers cumulatively exceed 50 percent, the real property previously excluded from reassessment under section 62(a)(2), is deemed to undergo a change in ownership, and is, therefore, subject to reassessment under section 64(d).

single transaction means a sale, refinancing or other disposition of only the subject property; a "Dual Transaction" means a contemporaneous sale, refinancing or other disposition of any two properties (exclusive of the Distribution Center); and a "Composite Transaction" means a contemporaneous sale, refinancing or other disposition of all three properties (exclusive of the Distribution Center). During the existence of a Suspension Event, the Lender shall not be obligated to release any Real Estate except upon payment of such amounts as the Lender may require in its discretion.

single transaction means a single, discrete activity or transaction has no expectation for additional for future further engagement, activity or transactions.

single transaction means a transaction other than a transaction concluded in the course of a business relationship and where the value of the transaction is not less than R5,000.00 (five thousand rand).