qualifying
41Qualifying Transaction — A type of transaction that occurs when a company issues public stock in Canada. A qualifying transaction occurs when a qualified Capital Pool Company (CPC) purchases all of the outstanding shares of a privately owned company from the current… …
42Qualifying Stake/Qualified All Age Search — For dogs that are over 6 months old that have never placed or been awarded a JAM in Open or Limited Staked or placed in an Amateur Stake or won two first places in qualifying stakes. This event is commonly viewed as the stepping stone to all… …
43qualifying heat — noun or qualifying round or qualifying game : a preliminary contest (as in a race or tournament) the winner of which may enter the final contest …
44qualifying round — noun see qualifying heat * * * qualifying round noun A preliminary round in a competition, to limit the number of competitors • • • Main Entry: ↑qualify …
45Qualifying Domestic Trust - QDOT — A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate tax purposes. Spouses without citizenship are not eligible for the marital deduction without a qualifying domestic trust. QDOTs are similar… …
46Qualifying Investment — An investment purchased with pretax income. Money invested in a qualifying investment trust, annuity or plan is exempt from income taxes until it is withdrawn. These sorts of investments are tax deferred, because the money invested in them is… …
47Qualifying Widow/Widower — A federal tax filing status available to widows and widowers for two years after their spouse s death. In the year the spouse dies, the widow or widower can (but is not required to) still file as married filing jointly; he or she could then file… …
48qualifying distribution — Formerly, a distribution from a company resulting in advance corporation tax (ACT) being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). In the UK, the… …
49qualifying distribution — Formerly, a distribution from a company that resulted in advance corporation tax being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). Advance… …
50qualifying holding of an insurance or reinsurance undertaking — pakankamas draudimo ar perdraudimo įmonės akcijų paketas statusas Aprobuotas sritis draudimas apibrėžtis Tiesiogiai ar netiesiogiai valdoma draudimo ar perdraudimo įmonės įstatinio kapitalo ar balsavimo teisių visuotiniame akcininkų susirinkime… …
