The heaviest wolf on record was 79.4kg, according to The International Wolf Centre in Ely in the US state of Minnesota. Bulgaria has one of the largest game populations in Europe, including more than 2500 grey wolves.
Are You Prepared for 2015 ACA Reporting Requirements? The Employer Shared Responsibility (ESR) provisions under the Affordable Care Act (ACA) go into effect in January 2015.
As such, they have to file a federal tax return every year, regardless of whether they make a profit or owe any tax. The typical HOA can file Internal Revenue Service Form 1120, which is the standard corporate income tax return, or a simplified version designed specifically for homeowners associations, Form 1120-H.