AEU

(redirected from Appropriate Economic Unit)
AcronymDefinition
AEUAustralian Education Union
AEUAmerican Ethical Union
AEUAssociation Européenne des Universités (French: European Association of Universities; est. 2001)
AEUAssociation d'Entraide Universitaire (French: University Service Association)
AEUAdvanced European Union (gaming)
AEUAsociación Española de Urología (Spanish Urology Association)
AEUAmalgamated Engineering Union (UK)
AEUAssessment and Evaluation Unit (UK)
AEUAsociación de Estudiantes Universitarios (Association of University Students, Guatemala)
AEUAsia e-University (Malaysia)
AEUAustralian Emission Units (Australia)
AEUAssign Essential User Bypass (US DoD)
AEUAffected End User
AEUAnalog Electronics Unit
AEUAirborne Electronics Unit
AEUAntenna Electronic(s) Unit
AEUAlpha Epsilon Upsilon
AEUAssociation Employees Union
AEUAeromedical Evacuation Unit
AEUAuxiliary Electronics Unit
AEUAccrued Expenditure Unpaid
AEUAvionics Equipment Unit
AEUAppropriate Economic Unit (for measuring gain or loss; US tax code)
AEUAnalytical Equivalency Unit
AEUAccrued Expenses Unpaid
AEUAccounts Expense Unpaid
AEUApplication Extension Unit
References in periodicals archive ?
Under that regulation, the IRS can regroup activities if the taxpayer's grouping does not result in an appropriate economic unit and the principal purpose of a taxpayer's grouping (or failure to group) is to circumvent the underlying purposes of Sec.
469 if they constitute an appropriate economic unit for measuring gain or loss.
These rules provide that "one or more trade or business activities or rental activities may be treated as a single activity if the activities constitute an appropriate economic unit for the measurement of gain or loss purposes" (section 1.
Since it likely forms an appropriate economic unit due to common ownership and similarity in business, he can add the catering company to this group as well.
A taxpayer may treat one or more trade or business activities or rental activities as a single activity if the activities constitute an appropriate economic unit.
In order to group any two or more activities, they must together represent an appropriate economic unit.
Proposed regulations have replaced the temporary regulations with a "facts and circumstances" approach, treating one or more businesses or rentals as a single activity if they constitute an appropriate economic unit for the measure of gain or loss (proposed regulations 1.
Factors a taxpayer must consider in determining whether two or more activities represent an appropriate economic unit include similarities and differences in types of trades or businesses; the extent of common control; the extent of common ownership; geographical location; and interdependencies between or among the activities.
Generally, a taxpayer may treat multiple trade, business, or rental activities as a single activity if the facts and circumstances indicate that they constitute an appropriate economic unit.
Generally, a taxpayer may group one or more trade, business, or rental activities as one activity if the activities represent an appropriate economic unit in determining gain or loss for Sec.
469-4(d)(1)(i), rental and nonrental real estate activities generally cannot be grouped when determining material participation, they can be combined if the grouping constitutes an appropriate economic unit and (1) the rental activity is insubstantial in relation to the nonrental activity or (2) each owner in the nonrental activity has the same proportionate ownership interest in the rental activity, in which case the portion of the rental activity involving rental of items to the nonrental activity may be grouped with the nonrental activity.
It provides: "One or more trade or business activities or rental activities may be treated as a single activity if the activities constitute an appropriate economic unit for the measurement of gain or loss for purposes of section 469.
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