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EATExperiments in Art and Technology (New York, New York)
EATEating Among Teens (study)
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EATEuropean Air Transport
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EATElite Alpha Trooper (Nerf toy)
EATElectronic Automatic Transmission (vehicles)
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EATÉcole d'Architecture de Toulouse (French: School of Architecture of Toulouse; Toulouse, France)
EATEntering Air Temperature
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EATÉcole d'Analyse Transactionnelle (French: School of Transactional Analysis)
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EATEvangelische Akademie Tutzing (German: Tutzing Evangelical Academy; Tutzing, Germany)
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EATEcrivains Associés du Théatre (French: Writers Associated with the Theater)
EATÉtudes de l'Alimentation Totale (French: Total Diet Studies)
EATEqual Access Tandem
EATExpected Approach Time
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EATEctopic Atrial Tachycardia
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EATExamen d'Aptitude Technique (French: Technical Aptitude Exam)
EATEarliest Available Time
EATEngineer Assessment Team (US Army)
EATErgonomics and Aerosol Technology
EATWenatchee, WA, USA - Pangborn Memorial Field (Airport Code)
EATExterior Angle Theorem
EATEnvironmental Acceptance Test (US NASA)
EATElite Assault Team (video games)
EATElectro-Absorption Transceiver
EATExecutive Action Team
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EATEnvironment Appropriate Tableware (Glory Team Industrial Ltd.)
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References in periodicals archive ?
Investors Title through its subsidiaries, provides title insurance and in addition, serves as an exchange accommodation titleholder in reverse exchanges, offers investment management and trust and consulting services and operates in 22 states and the District of Columbia, in eastern US.
294), provides a safe harbor such that the ERS treats an exchange accommodation titleholder (EAT) as the beneficial owner of property for federal income tax purposes if the property is held in a qualified exchange accommodation arrangement (QEAA).
In short, the taxpayer "parks" the replacement property with a QI or "exchange accommodation titleholder" until the taxpayer can dispose of the relinquished property within the allowed period.
The replacement property is "parked" with a special type of intermediary--called an Exchange Accommodation Titleholder ("EAT")--until the transaction is completed.
2000-37: One form of a reverse exchange--referred to as a "parking arrangement"--occurs when the replacement property is first acquired or "parked" with a third party, referred to as an exchange accommodation titleholder (EAT).
(The temporary regulations provide no guidance on whether an intermediary in a like-kind exchange (such as an exchange accommodation titleholder) is entitled to depreciation.)
Under the safe harbor provisions, the IRS will not challenge 1) the qualification of property as either replacement property or relinquished property or 2) the treatment of the exchange accommodation titleholder as the beneficial owner of the property for federal income tax purposes if the property is held in a "qualified exchange accommodation arrangement" (QEAA).
* Treatment of an exchange accommodation titleholder (EAT) as the beneficial owner of such property for Federal income tax purposes, if the property is held in a qualified exchange accommodation arrangement (QEAA), as defined in Section 4.02 of the revenue procedure.
1031 purposes, nor will it challenge an "exchange accommodation titleholder" (EAT) (discussed below) as the beneficial owner of parked property for all Federal income tax purposes.(31) The final deferred-exchange regulations, issued on April 25, 1991, created the QI job title and expanded the required paperwork to complete most Sec.
2000-27 introduces a new like-kind facilitator for reverse exchanges, known as the qualified exchange accommodation arrangement (QEAA), which is handled by the exchange accommodation titleholder (EAT).