1 Lodging taxes are not included in the CONUS per diem rate. 2  The Federal Travel Regulation Â§301-11.27 states that in CONUS, lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. If the city or county you are looking for is not listed on the GSA per diem rate page, then the standard CONUS rate of $89 for lodging and $51 for meals applies.
What is a qualified buyer? To ensure an M&A process runs smoothly, business owners should confirm the investment bankers who represent them know how to properly qualify buyers. Otherwise, owners will be stuck in a time-consuming process that goes nowhere and increases the chance their confidential data will be sent to a competitor.
In other words, all qualified dividends are ordinary, but not all ordinary dividends are qualified. To be a qualified dividend, the payment must be made by a U.S. corporation or by a company thatâs incorporated in a U.S. possession, in a foreign country that has a tax treaty with the U.S. that includes an exchange of information program or if the stock trades on a U.S. stock exchange.