1502-2(a), the affiliated group should be treated as a consolidated unitary entity in which a single member's QPSC income would not taint the consolidated entity's taxable income, therefore allowing the graduated rates to be applied to the entire affiliated group's income.
1502-2(a) does not permit the IRS to "break up" an affiliated group's consolidated taxable income into QPSC and non-QPSC income.
This year end scrambling could be avoided if the QPSC elected S Corp.
Although exempting QPSCs from the new requirements for entities to adopt the accrual method of accounting, PSCs were now required to switch to a calendar year unless there was a business purpose for having a different year.
Researchers from Quantros and the University of Miami will analyze the QPSC patient incident data and identify how it can be used to support predictive modeling for a variety of patient safety events.
Quantros offers QPSC members extensive data analysis and safety improvement consulting services that can bring you even closer to achieving your patient safety goals.
465)), (2) realigning a business to meet QPSC standards or (3) building up receivables in the year prior to the year of change to take advantage of the four-year spread.
A very high percentage of service businesses are QPSCs.
By seamlessly integrating with QPSC and other PSOs, Quantros SRM[TM] streamlines the data collection and submission process.
As both a QPSC member and SRM client, Bon Secours will leverage additional benefits from the Quantros community, including collaboration with Quantros domain experts and access to aggregate, de-identified comparative data from more than 800 facilities that also use the Quantros SRM incident reporting system.