Part 9 Hajdu-Bihar county, allocation
The Tax Court accepts the allocation
methods prescribed by the tax code and regulations; allocations
based on equity arguments fail.
2632(c)(5)(A)(i) allows a taxpayer to elect out of the automatic allocation
rules for certain indirect skips or for any or all transfers made to a particular trust (election out).
The United Technologies approach has ingredients which risk managers say they want in their allocation
If parties fail to share such costs in proportion to their benefits, the IRS is authorized to make allocations
"to the extent necessary to make each controlled participant's share of the costs .
As pensions began changing their allocations
in real estate throughout 2002 and 2003, opportunity funds like Walton and Blackstone had already swooped in and gobbled up Manhattan property when 20% returns were still possible.
Other types of resource allocation
mechanisms are associated with markets with different characteristics, such as monopolies (single seller, e.
Formal asset allocation
is a sophisticated process based on statistical models that combine your input factors with factors such as asset class volatility, correlation and historical returns.
Specifically, the proposed regulations reject the notion that all charitable contributions should be ratably apportioned and set forth special rules for the allocation
of charitable contribution deductions solely to U.
Regardless of which protocol for resource allocation
is followed, it is clear that some groups and individuals in our society will benefit and others will be deprived.
TOKYO -- Investment allocation
to private equity by Japanese companies is expected to rise over the next two to five years, according to a study completed by Adveq, the Swiss private equity fund of funds manager, together with Kyoto University.
For example, an employee with a 50/50 allocation
in stocks and bonds may have seen his or her portfolio shift to 70/30 when stocks were rising much faster than bonds.