Tag: HA

  • Handicapped Individuals

    Handicapped Individuals Issue You may find information about Handicapped Individuals in this Tax Platform of the American Encyclopedia of Law.

  • Hardship Distribution

    Hardship Distribution means:a distribution from a Section 401(k) plan that is made because of the distributee's immediate and heavy financial need and does not exceed the amount necessary to satisfy this need (e.g., medical expenses, postsecondary tuition, or …

  • Handicapped Person

    Handicapped Person means:a person who has a physical or mental disability (including, but not limited to, blindness or deafness) that constitutes or results in a functional limitation to employment, or who has any physical or mental impairment that substantially limits one or more major life act…

  • Half-year Convention

    Half-year Convention means:a tax accounting convention whereby property is deemed, for depreciation purposes, to have been placed in service at the midpoint of the tax year. See also modified accelerated cost recovery system. Former IRC (check <a href="http://lawi.us/internal-revenue-code-provis…

  • Hazards of Litigation

    Hazards of Litigation means:the costs of litigation, likelihood of success, strength of position, and other factors a taxpayer or an appeals officer might consider in settling a tax dispute….