CERT

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CERT

Centers for Education and Research on Therapeutics.
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References in periodicals archive ?
The CERT costs of an ED include the FMV of distributions determined to be EDs during the CERT year.
17) regarding the extent to which certain borrowing costs should be included in CERT costs as facilitative of an MSA or an ED.
If an applicable corporation that experienced a CERT in a separate return year joins a consolidated group, the group is treated as a single applicable corporation with regard to that CERT (i.e., the new member "taints" the group).
On the first day, CERTs from Sargodha, Mianwali, Khushab, Bhakkar, Hafizabad, Mandi Bahauddin Din, Okara, Pakpattan, Sahiwal, Vehari, Khanewal, and Lodhran are being evaluated.
The CERTs from Rawalpindi, Attock, Jhelum, Chakwal, D.G Khan, Muzaffargarh, Rajanpur, Layyah, Multan, Bahawalpur, Bahawalnagar and R.Y Khan would be evaluated on second day of exercise, whereas the CERTs from District Lahore, Kasur, Sheikhupura, Nankana Saab, Faislabad, Jhang, Chiniot, TT Singh, Gujranwala, Gujrat, Sialkot, Narowal would be evaluated on final day of exercise.
172(h)(2)(C) and (D) limit the interest that can be allocated to a CERT. First, allocable interest deductions for any LLY cannot exceed the excess of the amount allowable as a deduction for interest paid or accrued by the taxpayer during the LLY, over the average of such amounts for the three tax years preceding the tax year in which the CERT occurred.
172(h)(2)(E) address unforeseeable extraordinary adverse events that occur during an LLY, but after a CERT. Debt may be allocated to unreimbursed costs paid or incurred in connection with the unforeseeable event before being allocated to the CERT.
The National CERT is a vital component of the nationEoe1/4aos IT strategy, aimed at creating adequate awareness on cyber security as well as to respond to security incidents in a timely manner.
As a proactive approach, ITA aims at establishing the National Computer Emergency Response Centre (CERT) in order to create cyber security awareness and to undertake proactive measures to minimise security risks and their impacts as well as to respond to the security incidents.