UNICAPUniversidade Catolica de Pernambuco (Catholic university, Brazil)
UNICAPUniform Capitalization (inventory planning)
UNICAPUniversal Capital
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References in periodicals archive ?
According to Appendix Section 4.02(1), it applies to "a producer of real or tangible personal property described in 1.263A-2 that wants to change to a UNICAP method (or methods) specifically described in the regulations." The procedure was modified by Rev.
to avoid the application of [this rule]." The preamble to the temporary regulations under section 1.263A-1T, published on March 30, 1987, states that the UNICAP provisions are applicable to all persons engaging in the production of property, or the acquisition of property for resale, including certain foreign persons.
According to the preamble to the final UNICAP regulations issued in 1994, the HAR was intended to eliminate costly and me-consuming annual computations.
The AICPA conducted a survey of certified public accountants to document how their clients were complying with the UNICAP rules.
To determine which entities' gross receipts are aggregated, the UNICAP regulations refer to Sec.
Once the historic absorption ratio is determined and elected, the taxpayer uses this ratio for five years without the need to recalculate UNICAP each year.
those incorporated into the uniform capitalization (UNICAP) rules of
Assume that a taxpayer fails to reflect the effect of the UNICAP rules on a Sec.
Similarly, the UniCap Symphony does not detect dsDNA; for this reason, antibodies to dsDNA were detected by use of the UniCap dsDNA.
On August 2, 1994, amendments were made to the final regulations issued on August 6, 1993, relating to the uniform capitalization rules (UNICAP).
But several made by Bronson--including its Women's Formula #2--Your Life Daily Pack for Women, Unicap Senior, and AARP Formula #502 have 200 IU or less.