QSBQueen Street Backpackers (Auckland, New Zealand)
QSBQuality System Basics
QSBQualified Supplemental Benefit
QSBQuantum Singleton Bound
QSBQualified Small Business (IRS category)
References in periodicals archive ?
Importantly, QuoNova's QSB technology is an anti-virulence approach, which shows potential to prevent the consequences of infection from such drug-resistant bacteria, without inducing resistance itself.
These are promising results which significantly broaden the reach of our platform and further illustrate the impact of QuoNova's QSB technology in combating the detrimental effects of biofilms", said Dr.
1202(c)(1)(B), QSB stock must be acquired at its original issue for money or property (other than stock), or as compensation directly for services provided to the QSB (other than those of an underwriter of the stock).
1202(a)(1) excludes 50% of any gain from the sale or exchange of QSB stock held for more than five years.
Example 1: Individual N acquired QSB stock on July 1, 2003, for $100,000.
1202(a)(1) excludes from gross income 50% of the gain recognized on the sale or exchange of QSB stock issued after Aug.
The effect of this AMT preference is that most taxpayers who sell QSB stock and elect Sec.
1045, which allows certain taxpayers to elect to roll over gain from the sale of QSB stock sold after Aug.
1045(b)(5) provides that, for QSB stock held through passthrough entities, rules similar to the rules of Sec.
31, 1998, or the due date (including extentions) for filing the income tax return for the tax year in which the QSB stock is sold.
351 exchange) with the objective of the C corporation qualifying as a QSB appears unavailable.
In a post Reg NMS world, brokers of all sizes will need to adhere to best execution and related compliance requirements that QSB can facilitate," said EdgeTrade CEO, Joseph Wald.