US Auctions Australian Auctions Austrian Auctions Belgian Auctions Canadian Auctions French Auctions German Auctions Irish Auctions Italian Auctions Dutch Auctions Spanish Auctions Swiss Auctions GB Auctions

Best Match Items Ending First Newly-Listed Items First Price + Shipping: Lowest First Price + Shipping: Highest First

2011 Nike Tech Xtreme III Mens Golf Glove White Black Gunmetal Leather 1495 $6.99 Time Remaining: 5d 16h 32m Buy It Now for only: $6.99 Buy It Now

6 Callaway GAME SERIES Golf Gloves Mens Right Medium Large NEW $39.95 Time Remaining: 2h 59m Buy It Now for only: $59.95 Buy It Now

BRAND NEW 2012 CALLAWAY TECH SERIES TOUR MENS CABRETTA LEATHER GLOVE WHITE $8.49 Time Remaining: 19d 3m Buy It Now for only: $8.49 Buy It Now

Chicos Size 2 Med Large Wrap Neckline Black White Top Shirt Blouse NWOT $12.99 Time Remaining: 49m

2011 TaylorMade Burner Golf Glove Cabretta Leather Various Sizes Available New $6.50 Time Remaining: 20d 14h 22m Buy It Now for only: $6.50 Buy It Now

6 FootJoy WeatherSof Medium Large gloves NEW $29.00 (4 Bids) Time Remaining: 2d 20h 44m

6 Etonic All Temp Feel Golf Gloves Medium Large NEW $19.99 Time Remaining: 25d 17h Buy It Now for only: $19.99 Buy It Now

3 BRAND NEW RIGHT MED LARGE TITLEIST PERMA SOFT GOLF GLOVES LEFT HAND GOLFERS $16.28 (5 Bids) Time Remaining: 1d 13h 13m

Bionic Stable Grip Golf Glove Choose Size Brand New 2012 $18.99 Time Remaining: 5d 19h 25m Buy It Now for only: $18.99 Buy It Now

Lot Of 8 Summer Tops Size Med Large PRICE REDUCED $7.99 (1 Bid) Time Remaining: 1h 56m

Nike Dri Fit Tour TW Tiger Woods 2010 Mens Golf Gloves $8.99 Time Remaining: 26d 18h 54m Buy It Now for only: $8.99 Buy It Now

EILEEN FISHER LINEN BLENDS WOMENS BLOUSE DRESSY SHIRT MEDIUM M $14.99 Time Remaining: 56m

2011 Nike Tech Xtreme III Mens Golf Glove Black Cabretta Leather 1495 $6.99 Time Remaining: 25d 19h 41m Buy It Now for only: $6.99 Buy It Now

TIGNANELLO Black Pebbled Soft Leather Shoulder Bag Purse Medium Large EUC $4.94 (5 Bids) Time Remaining: 1h 47m

BRAND NEW 2012 FOOTJOY PURE TOUCH LIMITED PREMIUM GLOVE IN WHITE ONE PIECE $22.99 Time Remaining: 18d 23h 36m Buy It Now for only: $22.99 Buy It Now

Mountain Hardwear Mens Stretch Typhoon Jacket MEDIUM $64.99 (2 Bids) Time Remaining: 2h 27m

BRAND NEW 2012 FOOTJOY RAIN GRIP GOLF GLOVES ONE PAIR $18.99 Time Remaining: 18d 23h 41m Buy It Now for only: $18.99 Buy It Now

EILEEN FISHER SILK COTTON JERSEY CAMI TANk large NWT 78 MEDIUM PINK CHRLN $27.99 (1 Bid) Time Remaining: 30m

2010 NIKE ELITE FEEL MENS GOLF GLOVE 100 CABRETTA NEW $5.99 Time Remaining: 19d 18h 8m Buy It Now for only: $5.99 Buy It Now

Motorcycle Chopper ATV OffRoad Motocross Full Face Helmet White Medium Large $39.99 Time Remaining: 2h 18m

2011 Nike Tech Xtreme III Mens Golf Glove White Blk Red Cabretta Leather 1495 $6.99 Time Remaining: 25d 19h 41m Buy It Now for only: $6.99 Buy It Now

CHICOS BLACK KNIT LACE TRIM V NECK TOP MEDIUM LARGE $14.95 Time Remaining: 33m Buy It Now for only: $16.95 Buy It Now

SWING GLOVE MENS RIGHT HAND MEDIUM LARGE 4 A LEFT HANDED GOLFER $26.95 Time Remaining: 29d 18h 47m Buy It Now for only: $26.95 Buy It Now

FJ FootJoy StaSof 3 ML Regular Gloves White worn on LH Medium Large $32.49 Time Remaining: 3d 13h 54m

BRAND NEW 2012 MIZUNO GOLF SKINTITE TOUR PREMIUM GRADE LEATHER GOLF GLOVE $12.99 Time Remaining: 19d 25m Buy It Now for only: $12.99 Buy It Now

New Lady Youth Riding Gloves Medium Large size English Western Horse Tack BLACK $1.99 (1 Bid) Time Remaining: 46m

NEW Ineptocracy T shirts Government T shirt Small Medium Large XL 2XL 3XL + $15.99 Time Remaining: 28d 17h 55m Buy It Now for only: $15.99 Buy It Now

MICHAEL KORS GANSEVOORT MONOGRAM LARGE SHOULDER SATCHEL BLACK NEW $230.00 Time Remaining: 1h 3m Buy It Now for only: $253.00 Buy It Now

3 BRAND NEW Nike Tech Xtreme III Golf Gloves BLACK BLACK PATTERN PICK A SIZE $30.00 Time Remaining: 22d 19h 8m Buy It Now for only: $30.00 Buy It Now

3 BRAND NEW Nike Elite feel Mens LH med large black $20.00 Time Remaining: 2d 23h 36m Buy It Now for only: $24.00 Buy It Now

FJ FootJoy StaSof 3 ML Cadet Gloves White worn on LH Medium Large $39.99 Time Remaining: 28d 23h 14m Buy It Now for only: $39.99 Buy It Now

NEW RAFAELLA WOMENS Jacket Coat SILVER BUTTONS AQUA COLOR SZ MEDIUM LARGE TAGS $24.99 Time Remaining: 39m

Taylor Made Burner Golf Glove Mens Golf NEW $8.99 Time Remaining: 6d 19h 49m Buy It Now for only: $8.99 Buy It Now

Sexy MEDIUM LARGE Halter MATERNITY Print Dress BABYSHOWER Spring Summer $22.50 (10 Bids) Time Remaining: 1h 45m

3 NEW Titleist Players Glove Mens Left Medium Large ML $50.00 Time Remaining: 6d 21h 7m Buy It Now for only: $50.00 Buy It Now

Club Med Boyshort Bikini Red White Navy Size Large NWT $12.99 Time Remaining: 46m

New Asher Deathgrip Golf Glove $14.95 Time Remaining: 18d 20h 23m Buy It Now for only: $14.95 Buy It Now

Nike Dri Fit Tour TW Glove NIB Medium Large $5.00 Time Remaining: 3d 17m

2011 Mizuno Retroflex Leather Mens Golf Glove Authorized Mizuno Retailer $7.99 Time Remaining: 20d 19h 20m Buy It Now for only: $7.99 Buy It Now

Nike Dri Fit Tour TW Glove NIB Medium Large $5.00 Time Remaining: 3d 17m

6 NEW Bridgestone Tour Golf Gloves Medium Large Right Hand Retail 120 $49.49 Time Remaining: 27d 14h 57m Buy It Now for only: $49.49 Buy It Now

NEW bareMinerals Escentuals Original Foudation C25 Medium 8g 028 oz X Large $12.99 Time Remaining: 47m Buy It Now for only: $19.99 Buy It Now

Nike Dura Feel Golf Gloves Brand New 3 pack of gloves Nike gloves New $29.99 Time Remaining: 26d 2h 47m Buy It Now for only: $29.99 Buy It Now

CHICOS Solid Black Travel Slinky Knit Gore Inset Below Knee Skirt Medium Large $6.25 Time Remaining: 1h 22m

2011 Callaway Warbird Golf Gloves 2 Pack Brand New Mens Right Left Hand Avail $8.99 Time Remaining: 18d 21h 15m Buy It Now for only: $8.99 Buy It Now

4 Basic Editions Sleeveless Tops 1 Medium 2 XL 1 Large 60 Cotton 40 Polyester $2.50 Time Remaining: 1h

Taylor Made R11 Golf Gloves 3 Choose size RHG $41.99 Time Remaining: 14d 21h 41m Buy It Now for only: $41.99 Buy It Now

Military Issue Helmet cover Woodland Camo BDU Medium Large $4.99 Time Remaining: 38m

Bionic Performance Series Golf Glove LEFT 2011 NEW $24.99 Time Remaining: 1d 20h Buy It Now for only: $24.99 Buy It Now

Ralph Lauren Polo Heavy Nylon Jacket 92 Medium fits like Large Coat $5.99 (1 Bid) Time Remaining: 34m

3 NEW 2012 Nike Classic Feel Golf Gloves PICK A SIZE ALL Cabretta Leather $29.00 Time Remaining: 13d 17h 28m Buy It Now for only: $29.00 Buy It Now

COLUMBIA PFG MENS SZ MEDIUM FISHING SHORTS LIGHT KHAKI $12.50 (6 Bids) Time Remaining: 48m

3 NEW Titleist Players Glove Mens Left Cadet Medium Large ML Players Gloves $50.00 Time Remaining: 11d 14h 14m Buy It Now for only: $50.00 Buy It Now

CHANEL Classic White patent camera bag purse Handbag NEW medium large $1,899.95 Time Remaining: 46m Buy It Now for only: $2,299.95 Buy It Now

6 BRAND NEW MD GOLF MENS FINE CABRETTA LEATHER GLOVES $28.90 Time Remaining: 25d 1h 42m Buy It Now for only: $28.90 Buy It Now

Nike Dri Fit Tour TW Glove NIB Medium Large $5.00 (1 Bid) Time Remaining: 3d 17m

Mens Titleist Permasoft Golf Gloves New in Package i $13.99 Time Remaining: 27d 19h 34m Buy It Now for only: $13.99 Buy It Now

DiY Doctor Who Top Matt Smith Medium Large $10.49 (2 Bids) Time Remaining: 22h 47m

10 BRAND NEW MD GOLF MENS FINE CABRETTA LEATHER GLOVES $43.90 Time Remaining: 25d 1h 40m Buy It Now for only: $43.90 Buy It Now

VOLCOM swimming trunks MENS sz 34 Large Medium Pacsun $8.99 (1 Bid) Time Remaining: 55m

Bionic Stable Grip Golf Glove Mens Classic Black LEFT NEW $21.99 Time Remaining: 4d 19h 21m Buy It Now for only: $21.99 Buy It Now

3 BRAND NEW Nike Dri Fit E Feel Mens LH cadet medium large ML Gloves $20.00 Time Remaining: 14h 25m Buy It Now for only: $24.00 Buy It Now

Mizuno Thermagrip Winter Gloves MENS PAIR 2011 Blk NEW $18.99 Time Remaining: 7d 22h 25m Buy It Now for only: $18.99 Buy It Now

Medium Blue Silk Safari Inspired Tie Front Long Sleeve Shirt Jacket Sz 12 Large $5.00 Time Remaining: 1h 14m

Nike Dura Feel Left Hand Glove for Right Hand Glofer New White Regular M ML L $9.99 Time Remaining: 2d 13h 11m Buy It Now for only: $9.99 Buy It Now

4 BRAND NEW Nike Tech Xtreme Lady LH medium large Gloves $20.00 Time Remaining: 15h 8m

6 BRAND NEW CALLAWAY XTT Xtreme Golf Gloves WHITE MENS CADET MEDIUM LARGE $39.99 Time Remaining: 11d 18h 45m Buy It Now for only: $39.99 Buy It Now

LADIES JERZEES RUSSELL BRAND Hot Pink TEE T SHIRT MEDIUM LARGE XL NWT NEW $0.99 Time Remaining: 46m

SWING GLOVE MENS LH MEDIUM LARGE 4 A RIGHT HANDED GOLFER $26.95 Time Remaining: 17d 17h 2m Buy It Now for only: $26.95 Buy It Now

4 BRAND NEW Nike Tech Xtreme Mens RH med large Gloves $20.00 (1 Bid) Time Remaining: 14h 25m

Footjoy Mens Pure Touch Golf Glove 2 New Choose Size $42.99 Time Remaining: 16d 17h 13m Buy It Now for only: $42.99 Buy It Now

FJ FootJoy StaSof 3 ML Cadet Gloves White worn on LH Medium Large $32.49 Time Remaining: 3d 13h 54m

Set 3 Kirkland Premium Leather Golf Gloves All Size NEW SEALED PACK $19.45 Time Remaining: 12d 19h 28m Buy It Now for only: $19.45 Buy It Now

American Eagle swimming trunks MENS sz 32 Large Medium $8.99 Time Remaining: 1h Buy It Now for only: $9.99 Buy It Now

Footjoy SciFlex Colored Gloves 3 New For 2011 Choose SZ $40.99 Time Remaining: 24d 27m Buy It Now for only: $40.99 Buy It Now

6 Callaway DAWN PATROL Golf Gloves Mens Right Hand Medium Large NEW $39.95 Time Remaining: 2d 21h 18m Buy It Now for only: $59.95 Buy It Now

3 BRAND NEW Nike Tech Xtreme III Golf Gloves PICK A SIZE WHITE W RED BLACK $30.00 Time Remaining: 22d 19h 13m Buy It Now for only: $30.00 Buy It Now

DOONEY BOURKE RED PATENT LEATHER MEDIUM LARGE CHIARA BAG GOLD HARDWARE AUTH $56.00 (16 Bids) Time Remaining: 4h 41m

Footjoy SPIDR2 Gloves 3 New For 2011 Choose Size $34.99 Time Remaining: 12d 18h 12m Buy It Now for only: $34.99 Buy It Now

Nwt Coach Ashley Patent Leather Large Wristlet Purse Dark Plum Magenta 118 $67.89 Time Remaining: 34m

Bionic Golf Glove Mens Silver Series size Medium Large $29.95 Time Remaining: 4d 11h 45m Buy It Now for only: $29.95 Buy It Now

Gregory Halo Medium Large Backpack Excellent Condition $39.95 Time Remaining: 19h 23m Buy It Now for only: $59.95 Buy It Now

3 BRAND NEW 2012 Taylor Made RBZ Golf Gloves PICK A SIZE Cabretta Leather $38.00 Time Remaining: 12d 19h 16m Buy It Now for only: $38.00 Buy It Now

Kathie Lee Red White Black Summer Jumper Dress 12 Cool Sleeveless Medium Large $5.99 (1 Bid) Time Remaining: 1h 48m

Brand New Ping M Flex Micro Fiber Synthetic Golf Glovefor Right Handed Golfer $9.99 Time Remaining: 18h 30m Buy It Now for only: $9.99 Buy It Now

Girls 2 Piece Summer Outfit Skechers Top Sz L 14 Total Girl Bottom Sz M 10 12 $6.50 (6 Bids) Time Remaining: 35m

Footjoy Mens Rain Grip 2011 Choose Size NEW $17.99 Time Remaining: 18d 17h 17m Buy It Now for only: $17.99 Buy It Now

Joe Boxer Mens Soft Fleece 40G Thinsulate Ski Gloves Black Size Medium Large $11.99 Time Remaining: 1h 25m

EASY WALK HARNESS Dog Premier Gentle Leader No Pull $17.95 Time Remaining: 27d 23h 2m Buy It Now for only: $17.95 Buy It Now

Free People Tan Ballet Tanks Size Choice Extra Small Medium Large Womens Shirts $33.99 Time Remaining: 1h 21m

How does the IRS define a Small/Medium/Large Corporation?

Is there an official definition by the IRS for what qualifies as a Small/Medium/Large sized corporation?

There are official definitions based on assets and receipts for the year... I could not find it at www.irs.gov - but it has to be there somewhere...

What I did find from Publication 542: Corporations

Small corporation exemption. A corporation is treated as a small corporation exempt from the AMT for its current tax year if that year is the corporation’s first tax year in existence (regardless of its gross receipts for the year) or:

1. It was treated as a small corporation exempt from the
AMT for all prior tax years beginning after 1997, and

2. Its average annual gross receipts for the 3-tax-year period (or portion thereof during which the corporation was in existence) ending before its current tax year did not exceed $7.5 million ($5 million if the corporation had only 1 prior tax year).

RVCA Juniors Kent Crochet Sweater, Oatmeal, Medium/Large Sale Price: $66.00   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description Crochet sweater knit jersey pullover

SleepPhones v.4 - Medium/Large Headphones (Lavender) Sale Price: $39.99   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description Relieve stress and listen to music with wonderfully soft SleepPhones, the world's most comfortable headphones for sleeping. A family physician developed these innovative high-quality headphones to help patients fall asleep naturally, without drugs...

gDiapers Flushable Refills, Medium/Large, 32-Count Bags (Pack of 4) List Price: $57.96 Sale Price: $46.04 You save: $11.92 (21%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description The gDiapers diapering system is an innovative, convenient, and "green" alternative to traditional disposable diapers. gDiapers consist of a "little g" pants reusable, washable outer layer, which is fitted with an absorbent, fully decomposable refill...

Ak Anne Klein Womens 1 Inches Braid With Lion Buckle,black/gold,medium/large List Price: $34.00 Sale Price: $11.29 You save: $22.71 (67%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description Anne Klein 1 inches braided belt with AK Lion logo plaque buckle

Bell Radar Bike Helmet (Black, Medium-Large, fits head size 23-1/4 - 24) List Price: $16.99 Sale Price: $16.19 You save: $0.80 (5%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description The Bell Radar helmet has great style and features for a great price. Smart Fit system helps to ensure a comfortable fit.

Command 17204 Medium Picture Hanging Strips, 6-Sets List Price: $7.99 Sale Price: $6.04 You save: $1.95 (24%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description Stick, click, locks in place. Removable interlocking fastener holds on strongly. No nail holes. Comes off cleanly. Each medium set holds most 16'' x 20'' frames or up to 3 lb. No. 17201: 3 sets No. 17204: 6 sets

Decade Motorsport Street Black and Gray Medium/Large Gloves List Price: $99.99 Sale Price: $29.87 You save: $70.12 (70%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description Decade Motorsport Street Gloves are constructed from full-grain goatskin leather over a spandex body for mobility, comfort and durability. These gloves feature double-stitched leather, an embedded high-impact polymer knuckle cage and knuckle caps at each knuckle, providing full armor for ultimate protection.

Moleskine Sketchbook Large List Price: $18.95 Sale Price: $12.89 You save: $6.06 (32%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description California residents: Click here for Proposition 65 warning.

Small, Medium and Large List Price: $15.95 Sale Price: $10.37 You save: $5.58 (35%)   Eligible for free shipping! Availability: Usually ships in 24 hours See Reviews For This Product Description It is the season of Christmas, and that means it is time to trim the tree, decorate the halls, and, most importantly of all, write to Santa with a heartfelt wish for the perfect present.While other children may be dreaming of new toys under the tree or stockings filled with treats, one little girl simply asks Santa for a friend to share her holiday...

Medium Large 3mm x 30mm Round Tube Sterling Silver Hoop Earrings - Fits Our Story Beads Sale Price: $22.99   Eligible for free shipping! Availability: Usually ships in 1-2 business days See Reviews For This Product Description Hoop earrings are 3mm x 30mm with click closure.  .925 Sterling Silver.  These earrings will fit our story beads.  Create your own look, change them to match your mood or wardrobe!