Applying these rules to Example 1 above, A would still recognize
$100 dividend income, but would also have a $30 realized loss (A's basis in the redeemed shares), which A could not recognize
until the final inclusion date or accelerated loss inclusion date.
The Citizenship Award recognizes
students for their work ethic in the classroom and character development on the playground.
Additional paid-in capital 595 (To adjust current tax expense and taxes payable to recognize
the current accounting tax benefit upon exercise of options) If all the same facts as above hold true except the options expire unexercised, there would be no deduction on the company's tax return.
The proposed Interpretation would permit an enterprise to recognize
the financial statement effects of a tax position when the position is "probable" of being sustained by the enterprise following an audit by the taxing authorities.
The quest for design aesthetics will always be at the foundation of the architectural process, but through these awards we also recognize
the importance of environmentally sustainable design processes.
Consequently, most states can no longer afford not to recognize
gay people's right to adopt.
PIMA will be given space in which to recognize
the contributions of members and industry leaders.
It is therefore our destiny--and more importantly, our responsibility--to recognize
our loneliness, to recognize
the distance between the two worlds.
Parents should be aware that musical development starts before birth, and infants of a surprisingly young age can recognize
musical patterns and begin musical production.
It is a time to not only recognize
their ministry, but to remind everyone that we are all in this together as a community, and that we all have a vocation," says Lopez.
Even conservative Christians might recognize
in Shahar's lawsuit a straightforward punishment by the state for engaging in an exercise of religion.
In keeping with the complexity of Subchapter K, what constitutes an unrealized receivable is not intuitive, and the definition extends its reach to items not normally thought of as "unrealized receivables "Whenever a partner's share of these asset categories is disproportionately reduced, the withdrawing member must recognize
this reduction as ordinary income.