pole position

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pole position

(in motor racing) the starting position on the inside of the front row, generally considered the best one
References in periodicals archive ?
These published materials focus on how to correctly complete documentation and provide specific examples of how to substantiate particular qualifying activities.
Under the Act, a qualifying new business establishment may receive quarterly incentive payments from the Oklahoma Tax Commission for up to ten years.
An operating foundation has to make qualifying distributions of at least 85% of its income (or minimum investment income, if less) for the active conduct of its exempt purpose, and meet at least one of the following tests in Regs.
The 1983 proposed regulations(12) focused on the results the research activities were designed to achieve and limited qualifying research under section 174 to activities "aimed at the discovery of new knowledge" or "searching for new applications of either research findings or other knowledge.
41-2(e)(2) does not treat these payments as "funding" of the research by another person and, thus, does not consider them to be qualifying contract research payments.