In this case the taxpayer, a doctorsâ office, displayed various pieces of art in its offices, claimed depreciation on said artwork, which the IRS disallowed. At trial the IRS argued that the works of art did not have a useful life, based on Revenue Ruling 68-232.
A reduction in HAPU incidence by just 1 percentage point (3.5% to 2.5%) results in potential savings of $1,305,000 per year. Calculate your own potential savings below.
Summary of benefits for the Blue Cross and Blue Shield Service Benefit Plan Standard Option â 2013 Do not rely on this chart alone. All benefits are subject to the definitions, limitations, and exclusions in this brochure.n this case, when we calculate our share, we will reduce the providerâs fee by the amount waived. Example: If your physician ordinarily charges $100 for a service but routinely waives your 35% Standard Option coinsurance, the actual charge is $65. We will pay $42.25 (65% of the actual charge of $65).