OAPCOntario Association of Paramedic Chiefs (formerly Association of Emergency Medical Services of Ontario; Ontario, Canada)
OAPCOntario Association of Patient Councils (Ontario, Canada)
OAPCOrdinance on Air Pollution Control (Switzerland)
OAPCOffice of Alien Property Custodian (est. 1942)
OAPCOhio Asphalt Paving Conference
OAPCOffice of AIDS Policy Coordination (New York City Department of Health and Mental Hygiene)
OAPCOpen Arms Pregnancy Center (DeWitt, IA)
OAPCOsteoporosis Action Plan Committee (Canada)
References in periodicals archive ?
Generally, for a complex trust to take a distributions deduction for OAPC, the amount must be paid or credited to the beneficiary during the trust's tax year.
On the other hand, the fiduciary of a complex trust or an estate calculates the allowable regular income tax deduction for distributions to beneficiaries(39) as the lower of (1) the aggregate of IRDC and OAPC or (2) DNI.
For example, the AMT formula to calculate the allowable distributions deductions for a simple trust would be the lower of IRDC or DNAMTI, and for a complex trust or estate the lower of the aggregate of IRDC and OAPC or DNAMTI.
If under the terms of the will or other instrument it is to be paid in four or more installments, each payment (even if in fact it is paid in a lump sum) will be deemed OAPC and will carry out DNI to the legatee.