DPADDevelopment Policy and Analysis Division (UN)
DPADDistributed Particle Accelerator Design (physics)
DPADDigital Pixel Array Detector
DPADDomestic Production Activities Deduction (taxes)
References in periodicals archive ?
9317) to limit when receipts from providing online software will be treated as receipts from selling or leasing computer software for purposes of the DPAD.
199 DPAD is available to qualified taxpayers to encourage manufacturing and certain other production activities within the United States.
Although the DPAD regulations contain references to computer software downloads as dispositions, the intent, the Chief Counsel's Office said, is to include downloaded software that has independent functionality after customers are no longer connected to the internet.
For example, the reclassification of costs as R&E expenditures by the unwary could potentially dilute QPAI, along with the resulting DPAD deduction, if the majority of the R&E expenditures are allocable to DPGR.
1245(b)(4) recapture eligible for cost segregation gain can be triggered Bonus Depreciation * Componentization can * Detailed documentation increase bonus depreciation required and the "catch-up" adjustment * "Component only" can qualify * Limited eligibility period if time requirements not met on larger property Repairs * IRS insists on same definition of "unit of property" for repairs and cost segregation AMT * "Catch-up" available to AMT * Refund limited to 20% of taxpayers "catch-up" for corporate taxpayers * Maximum recovery on tangible personal property is 150% declining balance method DPAD * Can provide rationale for * DPAD cannot increase an NOL allocating gross receipts to DPGR * DPAD can be reduced or eliminated in NOL carryover years
199-3(g)(3)(i) states that if the direct labor and overhead to manufacture/produce the qualified production property account for 20% or more of the taxpayer's cost of qualified production property sold or, in a transaction without cost of goods sold such as a license, account for 20% or more of the taxpayer's unadjusted depreciable basis in the qualified production property, a taxpayer will be treated as satisfying the "in whole or in significant part within the United States" requirement of the DPAD qualification test.
In Germany, the dpad relies on over 400 text and image journalists, and overseas, on the competence of over 3000 correspondents of the internationally greatest news agency, Associated Press (AP).
The DPAD is equal to a percentage of the lesser of qualified production activities income or taxable income (as determined without the Sec.
199 DPAD for state corporation income tax purposes.
To the extent that the previously disallowed loss is later deductible due to increased basis, the previously disregarded domestic production expenditure is taken into account in computing the DPAD for the year the loss is allowed.
The service consists of making the Records Management DPAD and enable anytime viewing documents.
199-9 provides that the DPAD does not reduce an S corporation shareholder's or partner's basis.