The IRS issued final regulations on revaluations of capital accounts and contributions of long-term contracts and proposed regulations on gain deferral on a sale of QSB stock, debt of disregarded entities and special allocations
of foreign tax expenditures.
Multiplying the proportions in panel 1 by each activity's cost leads to the allocations
In summary, a number of alternatives can be developed to prevent the allocation
of headquarters staff from defeating the separate-line-of-business relief Congress intended to provide to employers competing in multiple markets.
Evergreen Envision Growth and Income Fund seeks to provide growth of capital and current income through the following allocation
Developed for medium-to-large organizations, the ARTHUR Allocation
System delivers high-value decision-support capabilities to allocation
teams within retail organizations.
Meeting the Needs of Retirees: A Different Twist on Asset Allocation
Accordingly, its allocations
are arbitrary and capricious; P's allocations
meet the arm's-length standard.
It took them a while to fix that and up the allocations
Every capital management process involves allocation
decisions, sanctioning decisions and monitoring (which may or may not lead to reallocation decisions).
Federal Income Tax Allocations
: Should the new special election be made to conform the allocation
of federal income taxes for E&P purposes with the method now mandated for basis purposes?
Flynn said Tuesday that six new allocations
of lower-cost electricity may help to create or protect more than 7,000 jobs in New York City, on Long Island and in Rockland, Westchester and Genesee counties.
Participants may also create customized allocations
using funds they select.