QEF


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QEF

abbr.
Latin quod erat faciendum (which was to have been done)

QEF

abbreviation for
quod erat faciendum
[Latin: which was to be done]
References in periodicals archive ?
person did not make a QEF election for the first year in which the foreign corporation became a PFIC.
The QEF was established in early 1998 with capital of $5 billion to fund community initiatives which promote quality education in Hong Kong.
As mentioned earlier, the taxpayer and/or practitioner may be unaware of an investment's PFIC status (or may not have had access to all of the required information to make a proper election), which may preclude the timely filing of a mark-to-market or QEF election.
shareholders need not file the form unless they are treated as receiving excess distributions, making an election, or have an inclusion (either because of a QEF or mark-to-market election), essentially the same obligations as before the enactment of section 1298(f).
As an alternative to the QEF election, if PFIC stock is marketable--that is, if it is regularly traded (i.
The QEF is coordinated by the Quality Assurance Agency on behalf of the Scottish Funding Council and is designed to provide an integrated approach that emphasizes enhancement rather than solely assurance (the latter referring to judgements made against defined criteria to ensure the meeting of a standard).
As an F-14 Tomcat squadron, VF-2 flew more than 4,000 flight hours during Operations Desert Storm, 01F, and QEF.
152) To avoid double taxation, the shareholder's basis in the QEF stock is increased by QEF income already included in taxable income and decreased by any distributions that were previously taxed under the QEF rules.
constitutes a QEF, then the shareholder generally is taxed on a current
22) The result of a QEF election is to treat the shareholder as receiving a pro rata portion of the PFIC's ordinary income and net capital gain.
The event will be the final of the Global Champions Tour (GCT) and is set to take place at the outdoor arena of the QEF where the first leg of the GCT was held last year.
O modelo de avaliacao de software educativo proposto, designado por QEF (Quantitative Evaluation Framework) (Paula Escudeiro, Jose Bidarra, 2006), neste artigo tem como base estruturante, na sua criacao, os objectivos, principios e accoes de engenharia de software (Pressman, 2001), (Bates, 2000), (Yourdon, 1998)relativos a criacao e desenvolvimento de modelos conceptuais para a avaliacao de conteudos digitais.