Sarah Lee, BA and Roopal V. Kundu, MD. Dermatosis Papulosa Nigra (DPN) Dermatosis Papulosa Nigra (also known as DPN) is characterized by small brown or black spots. that are on the skin around the cheekbones and eyes. The dark spots may also be found on other. areas of the face, neck, chest, and back.
Example #1: A UCC1 states that the maximum amount of indebtedness for Tennessee. recording tax purposes is $1,500.00. Since the first $2,000.00 of indebtedness on a. financing statement is exempt, no recording tax is due.
The taxpayer has written accounting procedures at the beginning of the taxable year treating the amounts paid for the UOP as an expense for non-tax purposes; The taxpayer treats the amounts paid as an expense on its AFS, in accordance with the written accounting procedures; and. The total aggregate of amounts paid, but not capitalized, is less than or equal to the greater of: 0.1 percent of the taxpayerâs gross receipts for the taxable year, or. 2 percent of the taxpayerâs total depreciation and amortization expense for the taxable year, as determined by reference to the taxpayerâs AFS.