Flor Anônima (Portuguese Edition)

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And then there's the luxury of Blenheim leather. The Group manufactures a wide range of products, ranging from simple raw-board to high value added products:.

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Flexura is the most recent concept developed by the Belgian Delospan. NV Group, which has specialised for more than quarter of a century in the improvement of. The Wicanders brand of Amorim. A marca Wicanders, da Amorim. Logs Turning. Torno Desfolhador de toras. Wardrobes - integrated in walls with. Roupeiros - roupeiros de encastrar com portas de correr. The WicWood.


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Manufactured to the tightest tolerances, Ashworth WU belts are the quality, reliable. N ob l e wood veneer w i th 0,6mm thickness eulide. Re vesti men to em madeira nob re c om 0,6mm d e espessura eulide. Please click on the reason for your vote: This is not a good example for the translation above. The wrong words are highlighted. It does not match my search.

It should not be summed up with the orange entries The translation is wrong or of bad quality. Thank you very much for your vote!

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You helped to increase the quality of our service. Available in plank, "2 - strip" and "3 [ Carpentry - [ Carpintarias - portas [ Customers can choose between transparent, extra-clear, acid-etched, printed or [ Os clientes podem escolher entre paneis transparentes, [ Vintage, the new [ In all other cases, where the term Public Limited Company is not defined, that term shall include any Limited Company defined as a public company under the corporate laws of the relevant jurisdiction. For purposes of this paragraph b 8 , any reference to a Limited Company includes, as the case may be, companies limited by shares and companies limited by guarantee.

Different linguistic renderings of the name of an entity listed in paragraph b 8 i of this section shall be disregarded. For example , an entity formed under the laws of Switzerland as a Societe Anonyme will be a corporation and treated in the same manner as an Aktiengesellschaft.

The determination of a business entity 's corporate or non-corporate classification is made independently from the determination of whether the entity is domestic or foreign. The following examples illustrate the rule of this paragraph b 9 :. X remains organized under the laws of Country A as an entity that is listed in paragraph b 8 i of this section, and as such, it is an entity that is treated as a corporation under the rules of this section. Therefore, X is a corporation for Federal tax purposes because the rules of this section would treat X as a corporation with reference to one of the jurisdictions in which it is created or organized.

Y remains organized in State A as a corporation, an entity that is treated as a corporation under the rules of this section. Therefore, Y is a corporation for Federal tax purposes because the rules of this section would treat Y as a corporation with reference to one of the jurisdictions in which it is created or organized. Z is organized in Country B as a private limited company, an entity that is treated absent an election to the contrary as a corporation under the rules of this section.

P's organization in both Country A and Country B would result in P being classified as a partnership. Therefore, since the rules of this section would not treat P as a corporation with reference to any jurisdiction in which it is created or organized, it is not a corporation for federal tax purposes.

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For federal tax purposes -. Except as otherwise provided in this paragraph c , a business entity that has a single owner and is not a corporation under paragraph b of this section is disregarded as an entity separate from its owner.

A Menina e a Figueira - Um Antigo Conto Português

If the single owner of a business entity is a bank as defined in section , or, in the case of a foreign bank, as defined in section a 2 B without regard to the second sentence thereof , then the special rules applicable to banks under the Internal Revenue Code will continue to apply to the single owner as if the wholly owned entity were a separate entity. For this purpose , the special rules applicable to banks under the Internal Revenue Code do not include the rules under sections c , c , and A In general.


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An entity that is disregarded as separate from its owner for any purpose under this section is treated as an entity separate from its owner for purposes of -. B Examples. The following examples illustrate the application of paragraph c 2 iii A of this section:. Except as provided in paragraph c 2 iv C of this section, paragraph c 2 i of this section relating to certain wholly owned entities does not apply to taxes imposed under Subtitle C - Employment Taxes and Collection of Income Tax Chapters 21, 22, 23, 23A, 24, and 25 of the Internal Revenue Code.

B Treatment of entity. Except as provided in paragraph c 2 iv C of this section, an entity that is disregarded as an entity separate from its owner for any purpose under this section is treated as a corporation with respect to taxes imposed under Subtitle C - Employment Taxes and Collection of Income Tax Chapters 21, 22, 23, 23A, 24, and 25 of the Internal Revenue Code. C Special rules. Thus, in the case of an entity that is disregarded as an entity separate from its owner for any purpose under this section, the owner is subject to the withholding requirements imposed by section backup withholding.

D Example. The following example illustrates the application of paragraph c 2 iv of this section:. Accordingly, LLCA is required to perform such acts as are required of an employer under those provisions of the Internal Revenue Code and regulations thereunder that apply. All provisions of law including penalties and the regulations prescribed in pursuance of law applicable to employers in respect of such acts are applicable to LLCA.

Thus, A is subject to tax under section on A's net earnings from self-employment with respect to LLCA's activities. Paragraph c 2 i of this section relating to certain wholly owned entities does not apply for purposes of -.

English translation of 'ramo'

An entity that is disregarded as an entity separate from its owner for any purpose under this section is treated as a corporation with respect to items described in paragraph c 2 v A of this section. C Example. The following example illustrates the provisions of this paragraph c 2 v :.

Section of chapter 32 of the Internal Revenue Code imposes a tax on the producer's sale of such coal. Section LLCB is the person that owns the coal under state law immediately after it is severed from the ground. Under paragraph c 2 v A 1 of this section, LLCB is the producer of the coal and is liable for tax on its sale of such coal under chapter 32 of the Internal Revenue Code.

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Such use is an off-highway business use of the fuel. Under section l , the ultimate purchaser is allowed to claim an income tax credit or payment related to the tax imposed on diesel fuel used in an off-highway business use. An entity that is disregarded as an entity separate from its owner for any purpose under this section is treated as an entity separate from its owner and classified as a corporation for purposes of section A if -.

B Definitions -. For purposes of paragraph c 2 vi A 2 of this section, indirect sole ownership means ownership by one person entirely through one or more other entities disregarded as entities separate from their owners or through one or more grantor trusts , regardless of whether any such disregarded entity or grantor trust is domestic or foreign.

For purposes of paragraph c 2 vi B 1 of this section, an entity disregarded as an entity separate from its owner is an entity described in paragraph c 2 i of this section. For purposes of paragraph c 2 vi B 1 of this section, a grantor trust is any portion of a trust that is treated as owned by the grantor or another person under subpart E of subchapter J of chapter 1 of the Code. C Taxable year. The taxable year of an entity classified as a corporation for section A purposes pursuant to paragraph c 2 vi A of this section is -. Except as provided in paragraph d 3 of this section, a foreign business entity described in paragraph b 8 i of this section will not be treated as a corporation under paragraph b 8 i of this section if -.

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If a foreign business entity described in paragraph b 8 i of this section is formed after May 8, , pursuant to a written binding contract including an accepted bid to develop a project in effect on May 8, , and all times thereafter, in which the parties agreed to engage directly or indirectly in an active and substantial business operation in the jurisdiction in which the entity is formed, paragraph d 1 of this section will be applied to that entity by substituting the date of the entity 's formation for May 8, An entity that is not treated as a corporation under paragraph b 8 i of this section by reason of paragraph d 1 or d 2 of this section will be treated permanently as a corporation under paragraph b 8 i of this section from the earliest of:.

B A termination of the partnership under section b 1 B regarding sale or exchange of 50 percent or more of the total interest in an entity 's capital or profits within a twelve month period ;. C A division of the partnership under section b 2 B ; or. D The date any person or persons, who were not owners of the entity as of November 29, , own in the aggregate a 50 percent or greater interest in the entity.

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