172(b)(1)(E) states that in the event of a CERT, if an "applicable corporation" has a corporate equity reduction interest loss (CERIL) for any loss limitation year, that loss cannot be carried back to a tax year preceding the year of the CERT.
area that do not have a CERT team member can register a building representative with the CERT.
Q-Certs range from the standard Q-1 Cert to the comprehensive and exacting Q-3 Cert.
Second, a mere three Justices could place a "hold" on any cert.
CERT-RMM is the only maturity model in the operational resilience space that is derived from the Capability Maturity Model Integration (CMMI) methodology," says Richard Caralli, technical manager of the Resilient Enterprise Management team at CERT.
The Code generally requires taxpayers to use an avoided-cost method when allocating debt to a CERT.
Just having policies in place is not good enough - organizations need to focus on implementation and enforcement of their policies," says Dawn Cappelli, Senior Member of the Technical Staff at CERT.
172(h)(2) as deductions allowed for interest on the portion of any debt allocable to a CERT.
1984) (en banc) (search of sofa incident to arrest held valid, even though the arrestee was on the floor and surrounded by several officers with guns drawn), cert.
Because P could have paid off the remaining balance of the $4,000 term loan instead of purchasing the T stock, interest on the term loan is considered allocable to the CERT.
Kerry Sachs, designer, founder and chief technology officer for Carbon Cycle, stated, "Carbon Cycle Company International is extremely pleased with the alliance to deliver biomass energy solutions with SSPC and CERT.
The addition of a construction firm, such as that of F & H Construction, with a successful track record in building state-of-the-art energy production facilities, adds even greater strength to the SSPC agreement with CERT.