2702 allow two types of qualified trusts personalresidence trusts and qualifiedpersonalresidence ... Personal residences that are mortgaged may be transferred to a residencetrust. To the extent ... hold only one residence which must be used as the grantor s personalresidence during the term of the trust and ii the trust may not allow the sale of the residence during the term of the trust. Additionally ... that QPRTs are subject to. QualifiedPersonalResidence Trusts Similar to PRTs, QPRTs must comply ... may be made to any person other than the grantor iii only one personalresidence may be held in the trust ... than fair market value. Sources This article on personalresidence trusts and qualifiedpersonal ... s estate at a low gift tax value. Once the trust law trust is funded with the grantor s residence, the residence and any future appreciation of the residence is excluded from grantor s estate. Personalresidence trusts PRTs are irrevocable split interest trusts. The transfer of the residence to the trust .... A personalresidence is one of the following the principal residence of the grantor one .... PersonalResidence Trusts To escape valuation under Code section 2702 i.e., retained interest ... account, for the payment of certain expenses connected with the residence iii the trust may permit ..., if the trust contains provisions required by Treasury Regulations Section 25.2702 3 for a qualified annuity interest. If the residence is sold and the trust retains the cash, then the trust must ... or iii the date on which a new residence is acquired by the trust. If the QPRT status of the trust ... of Residence Trusts A residencetrust PRT or QPRT will remain a grantor trust during the grantor .... Following the expiration of the residence term, the grantor status of the trust usually ceases ... of Residence Trusts If a grantor dies during the retained term of a residencetrust, the full value ... during the retained term of the trust, the value of the residence is included in the grantor s estate ... more details
Orphan date February 2009 UStaxation Qualifiedresidence interest is the most significant exception to the limitations imposed by 163 h of the Internal Revenue Code . ref Donaldson, Samuel A. Federal Income Taxation of Individuals Cases, Problems and Materials, 554 2nd Ed. 2007 ref Interest Deduction Generally Sec. 163 of the IRC permits deductions for interest paid or accrued during the taxable year. ref IRC 163 a ref However, the Tax Reform Act of 1986 severely limited the scope of this interest deduction. In effect, the Tax Reform Act changed 163 from a general rule for deduction into one of non deduction with six discreet exceptions. ref Donaldson, Samuel A. Federal Income Taxation of Individuals Cases, Problems and Materials, 552 2nd Ed. 2007 ref These exceptions, listed in 163 h 2 , include exceptions for active business interest, taxable investment interest, passive activity business interest, estate tax interest, and education loan interest along with the qualifiedresidence interest. ref IRC 163 h 2 a f ref Mechanics The mechanics of the qualifiedresidence interest deduction are given in 163 h 3 of the IRC. In order to use the deduction, the taxpayer must have paid or accrued interest during the taxable year from one of two of the following sources. ref IRC 163 h 2 ref The interest must be attributable to either 1 acquisition indebtedness, or 2 home equity indebtedness, with respect to any qualifiedresidence of the taxpayer. ref IRC 163 h 3 A i ii ref Acquisition indebtedness ... improving any qualifiedresidence, and is secured by such residence. ref IRC 163 h 3 B i ref Home equity indebtedness is defined as any indebtedness secured by a qualifiedresidence to the extent that the aggregate amount does not exceed 1 the fair market value of that qualifiedresidence, minus 2 the amount of acquisition indebtedness with respect to that residence. ref IRC 163 h 3 C i ref Limitations ... IRC 163 h 3 C ii ref Qualifiedresidence interest is also subject to limitations imposed by 263 g ... more details
The expression personal injury trust is a legal term of art found in the context of the modern England English law of trusts also applicable, where relevant, to Wales , Scotland and Northern Ireland . A personal injury trust is a form of Trust law trust , a legally binding arrangement, where funds are held ... called a Trust instrument trust deed . A trust does not need to have a specific generic title or be one sort of trust or another at law to be a personal injury trust. It is the source of the trust fund which determines the trust s nature ... needs ... relevant circumstances and the relevant law should dictate the type of trust. But whatever legal type of trust it is, if it is funded by an award of compensation for a personal injury then it will be a personal injury trust. ref Coldrick on Personal Trusts Fourth Edition Ark Group 2008 Page 3 ref Special characteristics A personal injury trust has ... or another at English law to be considered a personal injury trust. It is or is not a personal injury trust on account of its source and the involvement of the injured settlor. Types of trust A personal ... for a personal injury then it will be a personal injury trust. Personal injury trusts are sometimes ... The existence of a personal injury trust can enable the injured party to obtain certain means tested ... tested benefits advantages. A personal injury trust is also considered relevant even if a person is not currently ... advantages of a personal injury trust. There are also other potential advantages of personal injury ... The award placed in the personal injury trust may be negotiated or mediated and no court order making an award is required to facilitate a personal injury trust unless the compensated person is either ... Court agreeing to the foundation of a personal injury trust. Cases involving mentally incapable persons will involve the Court of Protection agreeing to the foundation of a personal injury trust ... other highly specialised types of trust arrangement. 7 Investment of personal injury awards. UK trustees ... more details
Personal Assets Trust lse PNL is a large United Kingdom British investment trust . Established in 1983 ... Prospectus 20Feb12.pdf Personal Assets Trust Prospectus ref It states that The Directors believe ... PAT 20Annual 202003.PDF Personal Assets Trust Annual Report 2003 ref ref http www.patplc.co.uk secure documents quarterly 59.pdf200 Personal Assets Trust Quarterly Report 59 ref For the year ending 30 ... 202006.pdf Personal Assets Trust Annual Report 2006 ref For the year ending 30 April 2007, NAV rose ... secure documents annual PAT 20Annual 202007.pdf Personal Assets TrustPersonal Assets Trust Annual Report 2007 ref Over the period July September 2007 the firm increased its liquidity ... 46.pdf Personal Assets Trust Quarterly Report 46 ref ref http www.patplc.co.uk secure documents quarterly 47.pdf Personal Assets Trust Quarterly Report 47 ref The market having fallen by 10 by January ... Personal Assets Trust Annual Report 2008 ref On 12th October 2008, the firm s Investment Director, Ian ... by Troy Asset Management, whose director Sebastian Lyon, held a personal shareholding in PAT since 1999. ref http www.patplc.co.uk secure documents quarterly 52.pdf Personal Assets Trust Quarterly ... quarterly 53.pdf Personal Assets Trust Quarterly Report 53 ref . At 30 April 2009, ref http www.patplc.co.uk secure documents annual PAT 20Annual 202009.pdf Personal Assets Trust Annual Report 2009 ... 202010.pdf Personal Assets Trust Annual Report 2010 ref At 30 April 2011, NAV increased YoY ... 20Annual 202011.pdf Personal Assets Trust Annual Report 2011 ref Bullion exposure increased to 13.8 ... in US equities. ref http www.patplc.co.uk secure documents annual PAT 20Annual 202001.pdf Personal Assets Trust Annual Report 2001 ref Its largest shareholdings were Scottish & Newcastle , BP , and Royal ... s management. ref http www.patplc.co.uk secure documents annual PAT 20Annual 202005.pdf Personal Assets Trust Annual Report 2005 ref For the year ending 30 April 2006, net asset value increased ... more details
dabconcept Wiktionary residence A residence is an establishment where it was originally or currently being used by a host as their main place of dwelling or home. Architecturally, a residence is typically a house, mansion, cottage or even grand castles and palaces. A residence is offered to travelers as temporary lodgings where they can rent a room. The rooms are generally furnished in the style which complements the architecture type of the building. This boutique type of accommodation has a nice homely feel where the traveler is the house guest . Hotels, especially the extended stay chains, commonly function as residences for many guests. ref http news.bbc.co.uk 2 hi uk news magazine 6990706.stm & 39 Home Suite Home & 39 . BBC News 2007 09 12 . Retrieved on 2011 06 12. ref ref http www.tcm.com tcmdb participant.jsp?spid 186009 Elaine Stritch ref Residence may more specifically refer to Home Group home Nursing home Dwelling or accommodation House Lodging Habitual residence , a civil law term dealing with the status of refugees, and child abduction Residence in English family law , pertaining to where children should live in the case of disputes Tax residence , to determine the location of someone s home for tax purposes The Canadian term for what Americans call a dormitory Residenz , the German term for residence which normally meant the city palace of a noble family See also lookfrom intitle Residency disambiguation Resident disambiguation References reflist disambig de Residenz es Residencia sr fi Residenssi ... more details
The Qualified Intermediary also known as an Accommodator should be a corporation that is in the full time business of facilitating 1031 exchange s. The role of a QI is similar to, but not identical to, the role of an escrow company and is regulated by MAIC. Anyone who is related to the taxpayer, or who has had a financial relationship with the taxpayer within the two years prior to the close of escrow of the exchange cannot be used as the QI. This means that the taxpayer cannot use his or her current Lawyer attorney , certified public accountant or real estate agent . A QI should be bonded and insured against errors and omissions. Relevant educational background such as tax, law or finance is desired. Nevada is the only state that requires a QI to be licensed. The QI enters into a written agreement with the taxpayer where QI transfers the relinquished property to the buyer, and transfers the replacement property to the taxpayer pursuant to the exchange agreement. The QI holds the proceeds from the sale of the relinquished property in a MAIC trust or escrow account beyond the actual or constructive control of the Exchangor. The QI also prepares the necessary documents to accomplish a tax deferred exchange 1031 Transaction Process Empty section date July 2010 See also Straw man law External links Professional Trade Organization of Qualified Intermediaries MAIC Mergers & Acquisitions International Clearing http apiexchange.com index main.php?id 8&idz 141 What is a Qualified Intermediary? http www.1031exchangemadesimple.com intermediary.html The Role of a Qualified Intermediary Tanner White PLLC Guidelines for Qualified Exchange Intermediary Fiduciary Duties Category Real property law ... more details
The defense of qualified privilege permits persons in positions of authority or Trust social sciences trust to make statements or relay or report statements that would be considered slander and libel if made by anyone else. In New Zealand and Ontario , for instance, cases of political libel are inhibited by permitting open discussion of an allegation or rumor, if conducted responsibly and with due care for the privacy of the person whose reputation would be affected. This privilege generally doesn t extend to repetition of discredited statements, Malice law malice , or comments made out of process or out of order in the organization or institution in which the position of authority is held. The defense has become very important in the UK, especially after a case involving allegations made by the Sunday Times against the Irish Taoiseach Albert Reynolds . During that case the judge outlined a ten point test of responsible journalism . If reporters and editors followed these points, the judge said, they would enjoy a degree of protection from libel action, even if they could not prove factual allegations. To qualify for this defense, a report must be one of a public meeting press conference that s Fair Accurate Published without Malice law malice Subject to the right of reply in the form of a letter that gives explanation or contradiction It need not be contemporaneous depending on publication , where it has to be for absolute privilege Category Tort law Category Defamation law term stub ... more details
all taxpayers personal income tax rates and cut the tax rate on qualified dividends from the ordinary ...Qualified dividends , as defined by the United States Internal Revenue Code , are ordinary dividends that meet specific criteria to be taxed at the lower long term Capital gains tax in the United States capital gains tax rate rather than at higher Rate schedule federal income tax tax rate for an individual s ordinary income . From 2003 to 2007, qualified dividends were taxed at 15 or 5 depending on the individual s ordinary income tax bracket , and from 2008 to 2012, the tax rate on qualified dividends was reduced to 0 for taxpayers in the 10 and 15 ordinary income tax brackets. In order to be taxed at the qualified dividend rate, the dividend must be paid between January 1, 2003 and December 31, 2012, be paid by a U.S. corporation , by a corporation incorporated in a U.S. possession , by a foreign corporation located in a country that is eligible for benefits under a U.S. tax treaty that meets certain criteria, or on a foreign corporation s stock that can be readily traded on an established U.S. stock market e.g., an American Depositary Receipt or ADR , and meet holding period requirements You must have held the stock for more than 60 days during the 121 day period that begins 60 days ... criteria, the effective qualified dividend tax rate is determined by the date on which the dividend ... The following table summarizes the taxation of qualified and non qualified dividends in the United ... Rate width 100 Qualified Dividend br Tax Rate width 100 Ordinary Dividend br Tax Rate width 100 Qualified ... width 100 Qualified Dividend br Tax Rate 10 10 5 10 0 style background efefef 15 15 15 15 15 5 15 ... until 2010 and further lowered the tax rate on qualified dividends and long term capital gains ... to the taxation of qualified dividends in the JGTRRA and TIPRA. See also Form 1099 1099 Form 1099 Dividend tax References Reflist DEFAULTSORT Qualified Dividend Category Internal Revenue Service ... more details
An qualified prospect is an organization which has expressed the need for the products or services of the seller. There is much debate in the sales profession as to what constitutes an actual qualified prospect. Most sales professionals apply their own unique set of variables in order to determine whether a prospect is actually qualified. In general terms, sales professionals need to know a set of discrete data in order to determine whether or not the prospect will become qualified. These variables may include business needs, authorization to transact business financial or operational , money or budget and an economic buyer or in other words, who would stand to benefit the most or lose the most if the good or service were to be acquired or not acquired . Another subject in the buying process is usually referred to as either an influencer or a saboteur , someone who, although not the financial or operational authority, exercises a significant level of internal control or leverage in the buying process. See also Sales process Buying center Industrial marketing DEFAULTSORT Qualified Prospect Category Sales business stub ... more details
italic title The Qualified Adventurer is a 1925 Cinema of the United Kingdom British silent film silent adventure film directed by Sinclair Hill and starring Matheson Lang , Genevieve Townsend and Fred Raynham . ref http ftvdb.bfi.org.uk sift title 47446 ref It was based on the novel The Qualified Adventurer novel The Qualified Adventurer by Selwyn Jepson . Cast Matheson Lang Peter Duff Genevieve Townsend Jimmy Fellowes Fred Raynham Northcote Kiyoshi Takase Yen San Cameron Carr actor Cameron Carr Weames Nelson Ramsey McNab Moore Marriott Bosun Wyndham Guise Captain Fellowes Dave O Toole Evans References references External links imdb title 0270592 DEFAULTSORT Qualified Adventurer Category 1925 films Category British films Category Adventure films Category English language films Category Films directed by Sinclair Hill Category Films based on novels 1920s UK film stub Sinclair Hill CinemaoftheUK ... more details
wiktionary Personalpersonal personally Personal may refer to Hygiene Personal hygiene Personal hygiene Personal identity philosophy Personal web page Personal may also refer to Personal advertisement , an ad, like a classified ad, generally meant to find romance or friendship Telecom Personal , a mobile phone company in Argentina and Paraguay Personal album Personal album , the debut album by R&B group Men of Vizion Personal , the first album from singer songwriter Quique Gonz lez , and the title song The Personals 1998 American film The Personals 1998 American film , a 1998 short film The Personals 1998 Taiwanese film The Personals 1998 Taiwanese film , a 1998 Taiwanese film The Personal Insurance Company , a Canadian based group car insurance and home insurance company See also Person Personality psychology Personalization disambiguation es Personal id Personal it Personale pt Personal ... more details
Qualified immunity is a doctrine in United States U.S. federal law that arises in cases brought against state officials under Title 42 of the United States Code 42 U.S.C Section 1983 and against federal officials under Bivens v. Six Unknown Named Agents , 403 U.S. 388 1971 . Qualified immunity shields government officials from liability for the violation of an individual s federal constitutional rights . This grant of immunity is available to state or federal employees performing discretionary functions where their actions, even if later found to be unlawful, did not violate clearly established law. The defense of qualified immunity was created by the U.S. Supreme Court , replacing a court s inquiry into a defendant s subjective state of mind with an inquiry into the objective reasonableness of the contested action. A government agent s liability in a federal civil rights lawsuit now no longer turns upon whether the defendant acted with Malice law malice , but on whether a hypothetical reasonable person in the defendant s position would have known that his her actions violated clearly established law. As outlined by the Supreme Court in Harlow v. Fitzgerald , Case citation 457 U.S. 800 1982 , ref citation qualified immunity is designed to shield government officials from actions insofar as their conduct does not violate clearly established statutory or constitutional rights of which a reasonable person would have known. In 2001, the Supreme Court in Saucier v. Katz established a rigid order in which courts must decide the merits of a defendant s qualified immunity defense. First, the court determines whether the complaint states a constitutional violation. If so, the next sequential step is to determine whether the right at issue was clearly established at the time of the official s conduct. The Court subsequently overruled Saucier in Pearson v. Callahan , holding that the two step procedure was no longer mandatory. See also Absolute immunity Immunity Zieper v. Metzinger ... more details
Qualified Person QP is a technical term used in European Union pharmaceutical regulation Directive 2001 83 EC for Medicinal products for human use . The regulations specify that no batch of medicinal product can be released for sale or supply prior to certification by a QP that the batch is in accordance with the relevant requirements. EudraLex , Volume 4, Chapter 1 The QP is typically a licensed pharmacist , biologist or chemist or a person with another permitted academic qualification who has several years experience working in pharmaceutical manufacturing operations, and has passed examinations attesting to his or her knowledge. The requirement for QP oversight has been extended to material for use in clinical trials since the introduction of EU Directive 2001 20 EC. In countries that are part of the Pharmaceutical Inspection Convention and Pharmaceutical Inspection Co operation Scheme PIC S , the same role may be termed Responsible Person RP or Authorized Person AP . See also EudraLex European Medicines Agency EUDRANET Ethics Committee European Union Ethics Committee Clinical trial Category Clinical research Category Pharmaceuticals policy Pharma stub cs Kvalifikovan osoba de Sachkundige Person Arzneimittelgesetz ... more details
Infobox NRHP name Childs Residence nrhp type image Childs Residence Jul 09.JPG caption Childs Residence, July 2009 location 1003 Cecil Ave., Millersville, Maryland lat degrees 39 lat minutes 3 lat seconds 23 lat direction N long degrees 76 long minutes 38 long seconds 56 long direction W locmapin Maryland area built 1840 architect Unknown architecture No Style Listed added March 06, 1986 governing body Private refnum 86000416 ref name nris NRISref 2008a ref Childs Residence , also known as the George Miller Residence and Millersville Store and Post Office, is a historic home and associated buildings at Millersville, Maryland Millersville , Anne Arundel County, Maryland Anne Arundel County , Maryland . The home is a c. 1840 frac 1 1 2 story frame dwelling with a large 2 story frame addition built about 1852. Also on the property are a frame smokehouse dairy built about 1840, and a c. 1920 frame store. It served as the dwelling of the first Postmaster in Millersville, and is noteworthy for having continuously served as the Post Office and community store for 130 years. ref name mht cite web url http www.mht.maryland.gov nr NRDetail.aspx?HDID 950&COUNTY Anne 20Arundel&FROM NRCountyList.aspx?COUNTY Anne 20Arundel title Maryland Historical Trust date 2008 11 21 work Childs Residence, Anne Arundel County publisher Maryland Historical Trust ref It is now home to the Anne Arundel County Trails program. It was listed on the National Register of Historic Places in 1986. ref name nris References reflist External links http www.mht.maryland.gov nr NRDetail.aspx?HDID 950&COUNTY Anne 20Arundel&FROM NRCountyList.aspx?COUNTY Anne 20Arundel Childs Residence, Anne Arundel County , including photo from 1985, at Maryland Historical Trust National Register of Historic Places in Maryland Category Houses on the National Register of Historic Places in Maryland Category Houses in Anne Arundel County, Maryland Category Houses completed in 1840 AnneArundelMD NRHP stub ... more details
wiktionary trustTrust may refer to Trust social sciences , reliance on another person or entity Misplaced trust tocright Business and legal Trust law , an arrangement in which property is managed by one person or entity for the benefit of another Trust monopoly , a business entity formed to create a monopoly or fix prices Massachusetts business trust , a type of company also called an unincorporated business organization Investment trust , a collective investment fund Trust company , a financial institution offering certain services Music Bands Trust band a French rock group formed in 1977 Trust Belgian band , a pop group formed in 2007 Trust Canadian band , a synthpop band formed in 2010 Trust Company band , an American grunge band Albums Trust Elvis Costello album Trust Elvis Costello album , 1981 Trust Low album Trust Low album , 2002 Trust Saga album Trust Saga album , 2006 Trust Boney James album Trust Boney James album , the debut album by urban jazz saxophonist Boney James, released in 1992 Trust Brother Beyond album Trust Brother Beyond album , the second album of the British group Brother Beyond, released in 1989 Songs Trust , a song on Prince musician Prince s 1989 Batman album Batman Soundtrack Trust Keyshia Cole and Monica song Trust Keyshia Cole and Monica song , a 2009 song Trust Ayumi Hamasaki song Trust Ayumi Hamasaki song , a 1998 song Trust Megadeth song Trust Megadeth song , a song on Megadeth s album 1997 Cryptic Writings Trust KMFDM song Trust KMFDM song , a 1995 song by industrial rock band KMFDM Trust , a song on The Cure s 1992 album Wish The Cure album Wish Trust , a song on Thrice s 2002 album The Illusion of Safety Thrice album The Illusion of Safety Trust , a song on Nightingale s 2007 album White Darkness album White Darkness Trust Brother Beyond song Trust Brother Beyond song , a 1990 single from the album of the same name Trust Pharcyde song Trust Pharcyde song , the first single released from The Pharcyde s album Plain Rap Fiction Trust ... more details
Permanent residence may refer to Permanent residency Permanent residence United States Permanent resident Canada Permanent Residence film Permanent Residence film disambiguation ... more details
Conflict of laws In conflict of laws , habitual residence is the standard used to determine the law which should be applied to determine a given legal dispute. It can be contrasted with the law on domicile law domicile , traditionally used in common law jurisdiction area jurisdiction s to do the same thing. Habitual residence is less demanding than domicile and the focus is more on past experience rather than future intention. There is normally only one habitual residence where the individual usually ... home for a reasonably significant period of time. Discussion The concept of habitual residence ... Full text of the Convention ref , etc. Habitual residence is something less than domicile law domicile but more than simple residence. It may also be more discriminating that the test of nationality ... . Hence, where a country contains more than one legal system, the residence must determine which of the several ... in another state. The test for habitual residence is less demanding. The court focuses on the past ... residence. It is the place where the individual ordinarily resides and routinely returns to after ... as a matter of geography over a reasonably significant period of time. Since habitual residence is a test ... of habitual residence should be purely objective, seeking evidence of physical presence over a considerable ... that the concept may be flexible and adaptable to practical requirements. Thus, habitual residence may ... to be based on evidence of a long term stay accompanied by other evidence of the individual s personal ... of residence. To that extent, the intention of the individual may have some weight. But it may be difficult to determine where a person has a habitual residence if constantly on the move and has ... produced a test. In Canada , the Domicile and Habitual Residence Act for Manitoba abolished the common law test of domicile and substituted in s8 1 The domicile and habitual residence of each person is in the state ... on the subject. actually residence permit DEFAULTSORT Habitual Residence Category Conflict of laws ... more details
residence of the Prime Minister of Jamaica File 24 Sussex Drive From Back 3jun2004.jpg thumb right 300px 24 Sussex Drive , Official Residence of the Canadian Prime Minister File BC Government ... thumb right 200px National Palace, Mexico City An official residence is the House residence ... cite web last Cameroon first Unity Palace title The Presidential Residence url http www.prc.cm indexen.php ... President flag Ghana Osu Castle formal President of Ghana Presidential residence Golden Jubilee House current President of Ghana Presidential residence flag Guinea Presidential Palace Villa Syli official guest house Former Belle Vue palace Belle Vue demolished former summer residence of the President ... flag Morocco Palais Royal, Rabat main residence Dar el Makzhen, Fes Bahia Palace, Marrakech ... Cape Town residence Provincial Leeuwenhof Premier of the Western Cape Provincial, former Cape Province ..., Trinidad and Tobago President s House St. Anns Diplomatic Residence List of Prime Ministers of Trinidad ... s office Official residence List of Prime Ministers of Trinidad and Tobago Chief Secretary, Tobago ... see also Government Houses of Canada List of Prime Ministers of Canada by residence Federal Rideau Hall Monarchy of Canada Monarch Governor General of Canada Governor General , Ottawa residence ref ... 1996 ref Citadelle of Quebec Monarchy of Canada Monarch Governor General, Quebec City residence ... Harrington Lake ref Stornoway residence Stornoway Leader of the Opposition Canada Leader of Opposition ... de Gobierno , or Government Palace, was the official residence the governor, they are now maintained ... Maryland Government House File Minnesota Governor s Residence.jpg thumb Minnesota Governor s Residence ... University of Illinois at Chicago Chancellor s Residence ref http www.chicagoflame.com 2.9144 the perks ... br Jennings House from 1777 1870 Massachusetts br none Michigan br Michigan Governor s Residence Governor s Residence, Lansing br Michigan Governor s Residence Summer residence Governor s Residence ... more details
orphan date August 2010 An Ecclesiastical Residence , sometimes called a Presbytery architecture presbytery is the residence of a cleric in their diocese or parish. ref CathEncy wstitle Ecclesiastical Residence ref References reflist Category Roman Catholic Church organisation RC stub ... more details
early type, of the many types, of residence organ, in this instance a single manual music manual ... Kassel2006a A residence organ also known variously as a house , box , cabinet , choir , continuo , home , practice , trunk , or chamber organ is a organ music musical organ installed in a personal home. Strictly speaking, the names residence and house organ are the most correct, the others being types of organs that can physically be used as residence organs, but that are not restricted to use ... organs can be used in a residential setting, but the notion of a residence organ strictly embodies a permanence ... an overlap of uses. Residence organs can be used as practice organs, for practice at home by a professional ... as far back as the 16th century where Henry VIII of England owned more than a dozen residence ... in a residence as opposed to a church, theatre, or other larger building. They commonly have ... than mechanical actions. ref name Kassel2006b ref name Owen2003b Such residence organs were the province ... exception of Toggenburg where at that time residence organs were often constructed by amateurs and enthusiasts themselves. Several such purpose built residence organs survive from centuries past, including Claudio Merulo s organ in the Conservatory of Music in Parma , and the residence organ of Marie ... residence organs built by Aeolian Company Aeolian between 1894 and 1932, only 65 survived to the end of the 20th century. One such was the one at Longwood Gardens in Delaware . ref name Owen2003c Residence ... of the 20th that saw the advent of large and complex purpose built residence organs in the private ... the paper roll playing mechanisms of the pianola were incorporated into residence organs, which had the side effect of eliminating the profession of residence organist, requiring the operator to do ... a decade, that too being encoded onto the paper roll itself . Residence organs in the 1930s grew ... 0415941741 isbn 9780415941747 cite encyclopaedia ref harv pages 317&ndash 318 article residence organ ... more details
Infobox local1 name Kappe Residence lahcm yes image caption location 715 Brooktree, Los Angeles, California lat degrees 34 lat minutes 2 lat seconds 29 lat direction N long degrees 118 long minutes 30 long seconds 56 long direction W locmapin Los Angeles area 4000 sq. ft. built 1967 architect Ray Kappe architecture designated lahcm 16 April 1996 ref name LAHCM list Cite document last Los Angeles Department of City Planning date September 7, 2007 title Historic Cultural Monuments HCM Listing City Declared Monuments place publisher City of Los Angeles edition url http www.cityprojectca.org ourwork documents HCMDatabase090707.pdf format PDF accessdate 2008 12 29 ref designated lahcm number 623 governing body private The Kappe Residence is a house in the Pacific Palisades, Los Angeles, California Pacific Palisades section of Los Angeles, California designed by architect Raymond Kappe , FAIA, as his own residence. It is a modern design built into a heavily treed hillside. It was designated a Los Angeles Historic Cultural Monument in 1996, and in 2008 it was named one of the top ten houses in Los Angeles by an expert panel selected by the Los Angeles Times . Design of the house Kappe purchased the steep hillside lot in 1962 for 17,000. Designing a structure for the steep hillside was problematic, and Kappe designed six concrete towers supporting a convert 4000 sqft m2 adj on glass and wood house. ref name NYT Built between 1965 and 1967, the house is raised on decks to avoid underground springs. ref cite news author Raymond Ryun title Sense of Enquiry Ryan reviews Ray Kappe A Retrospective ... Residence was listed as a City of Los Angeles Historic Cultural Monument HCM 623 in April 1996. In 2004, The New York Times Magazine published a feature story on the Kappe Residence. The Times ... an expert panel to select the top ten of the best Southern California homes, and the Kappe Residence ... aesthetic and the International Style into a very personal style. ref cite book author David Gebhard ... more details
Definitions of residence for tax purposes vary considerably from state to state. For individuals, physical presence in a state is an important factor. Some states also determine residency of an individual by reference to a variety of other factors, such as the ownership of a home or availability of accommodation, family, and financial interests. For companies, some states determine the residence of a corporation based on its place of incorporation. Other states determine the residence of a corporation by reference to its place of management. Some states use both a place of incorporation test and a place of management test. Domicile law Domicile is, in common law jurisdictions, a different legal concept to residence. Residence as defined in double taxation treaties is different from residence as defined for domestic tax purposes. Tax treaties generally follow the OECD Model Convention which provides 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence ... his personal and economic relations are closer centre of vital interests b if the State in which ... 50 49 35363840.pdf ref Tax residence in the United Kingdom see also Taxation in the United Kingdom Residence and domicile Tax residence in the United Kingdom for companies A company is generally treated ... Publications jerseylawreview For general studies, see Corporate Residence and International ... Key Haven Publications, 2002 . ref Tax residence in the United Kingdom for individuals .... ref Residence for tax purposes 14 November 2007 accessible www.kessler.co.uk. ref It is not possible ... case law relating to residence of individuals for tax purposes in the UK and any short summary would ... 1 ref Tax residence in Germany All tax resident individuals are taxed on their worldwide income, regardless ... Domiciliaries in UK law DEFAULTSORT Tax Residence Category International taxation Category Residency ... more details
Orphan date February 2009 update date November 2010 Infobox building name Bayside Residence image Bayside Residence on 6 December 2007.jpg image size 200px caption Bayside Residence nearing completion on 6 December 2007 building type Residential location Dubai Marina , Dubai , U.A.E. coordinates roof convert 120 m abbr on floor count 24 start date 2006 est completion 2007 opening floor area convert 43,292.8 m2 abbr on developer flagicon United Arab Emirates Trident International Holdings architect flagicon United Arab Emirates Archgroup Consultants main contractor references ref emporis 233339 ref The Bayside Residence is a 24 floor residential tower in Dubai Marina in Dubai , United Arab Emirates . ref name Emp Cite web title Bayside Residence url http www.emporis.com en wm bu ?id baysideresidence dubai unitedarabemirates publisher Emporis.com accessdate 2007 12 09 ref The 101 unit building, ref name SSP Cite web title Bayside Residence url http skyscraperpage.com cities ?buildingID 59372 publisher SkyscraperPage.com accessdate 2007 12 09 ref being developed by Trident International Holdings ref name AMEInfo cite news title Trident International Holdings launches third super luxury community development Bayside Residence at Dubai Marina url http www.ameinfo.com 58134.html publisher AMEInfo date 2005 04 19 accessdate 2007 12 09 ref will feature an Oxygen bar , the first in the UAE , ref name AMEInfo called the 02 Lounge. ref name Emp Construction of the Bayside Residence, which began in 2006, is expected to be completed in 2007. ref name SSP References Reflist External links commons Bayside Residence http www.baysideresidence.com Bayside Residence Official website http www.archgroup.ae Archgroup Consultants Architect s website Go to Projects Residential Development Bayside Residence coord missing United Arab Emirates Use dmy dates date October 2010 Category Buildings and structures completed in 2007 Category Buildings and structures under construction in Dubai UAE geo ... more details
A person s primary residence , or main residence is the dwelling where they usually live, typically a house or an apartment. A person can only have one primary residence at any given time, though they may share the residence with other people. A primary residence is considered as a legal residence for the purpose of income tax and or acquiring a Mortgage loan mortgage . Criteria for a primary residence consist mostly of guidelines rather than hard rules, and residential status is often determined on a case by case basis. Use in Urban Planning The primary residence is the main dwelling unit on a parcel of land. This term distinguishes this unit from a potential secondary suite . Definition in specific jurisdictions United Kingdom If a taxpayer owns a property, but has never lived in it, it cannot be considered their main residence even if it is the only property they own. Furthermore, the court would ask itself, in order to determine whether the property is their main main residence, whether a reasonable person would consider the property their home in light of all the facts surrounding the case. ref http www.bailii.org ew cases EWCA Civ 2004 39.html Williams v Horsham Dristrict Council 2004 EWCA Civ 39 ref A ship cannot be considered a residence, and the property on land that a person returns to after being at sea would be considered his main residence. ref Bradford City Council v Anderton 1991 89 L.G.R. 681 ref If a person if forced away from the property that would ordinarily be called home due to employment, but still occasionally return to that property, then it is still calssed as your main residence. In Doncaster Metropolitan Borough Council v Stark ref 1998 R.V.R. 80 ... being considered Mr Stark s main residence also. This was decided because the property was where Mr Stark would live if not for the demands of his work. See also Residency Tax residence Legal residence ... of Residence as defined by the Canada Revenue Agency Category Residency Law stub ... more details
Ambilocal residence or ambilocality , also called bilocal residence bilocality is the societal postmarital residence in which couples, upon marriage , live with or near either the husband s parents or the wife s parents. ref Ember, Carol R., and Melvin Ember. Cultural Anthropology 9th ed . Upper Saddle River, NJ Prentice Hall, 1999, p. 355. ref Bibliography cite book author Fox, Robin title Kinship and Marriage An anthropological perspective. location New York publisher Cambridge University Press year 1967 id ISBN 0 521 27823 6 Korotayev , Andrey. 2001. http eclectic.ss.uci.edu drwhite worldcul Korotayev.pdf An Apologia of George Peter Murdock. Division of Labor by Gender and Postmarital Residence in Cross Cultural Perspective A Reconsideration. World Cultures 12 2 179 203 . Postmarital residence References Reflist Category Marriage Category Sociobiology Category Cultural anthropology anthropology stub ... more details
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