Filers must do all the calculations for the regular return, then calculate the alternative tax and pay whichever is higher.
Fund regulations stipulate that applicants can receive $10,000 or 6percentt of the purchase price, whichever is higher.
Rents are based on a guaranteed minimum or a percentage of sales, whichever is higher, and vacancies are rare.
The penalty an uninsured adult will have to pay for 2014 is $95 or 1 percent of yearly income, whichever is higher, and rises to $695 or 2.5 percent of income, whichever is higher, by 2016.
The retooled plan imposes an "alternative minimum" tax on a graduated basis, which is calculated according to gross receipts or gross profits, whichever is higher.
Annual state pension increases are currently guaranteed by the triple lock, which ensures they rise in line with whichever is higher: earnings, inflation or 2.5%.
Osborne and Cameron have promised to "triple lock" the state pension so that it will increase by whichever is higher – inflation, wages or 2.5%.
Under the government's "triple lock" guarantee your pension will rise in line with the UK consumer prices index, average earnings, or 2.5% – whichever is higher.
Danspace Project pays $4,000, and an additional $2,200, or half of the box office, whichever is higher, while requiring 90 days' exclusivity before and after.
The concessions pay the San Francisco airport either a guaranteed minimum annual amount or a percentage of gross sales, whichever is higher.
Silver Beach has a minimum down payment requirement of $30,000, and Edgewater Park requires $20,000 or 10percentt of a sale price, whichever is higher.
