ADAM1bca12

(redirected from MLTN)
Also found in: Acronyms.

ADAM1bca12

An ADAMs family protein encoded by ADAM12 on chromosome 10q26.3, which has two forms—ADAM12S (short secreted form) and ADAM12L (long membrane-bound form)—generated by alternative splicing. It is synthesized as a proenzyme in which the pro domain maintains the metalloprotease domain in a latent form. After activation, ADAM12’s metalloprotease domain is catalytically active. It is involved in myogenesis, required for myotube formation, expressed largely in mesenchymal cells that give rise to skeletal muscle, bones and viscera, may play a role in osteoblast differentiation and activity, and has been linked to obesity and adipogenic cell proliferation. Secreted ADAM12, which is highly expressed in placental tissues, binds to insulin-like growth factor-binding protein-3 (IGFBP-3).
Activities, ADAM12 Degrades gelatin, collagen IV, fibronectin, IGFBP3, a2-macroglobulin. It interacts with integrin-alpha-9/integrin-beta-1. The cytoplasmic tail of ADAM12 mediates interactions with the nonreceptor protein tyrosine kinase Src through the SH3 domain. It is inhibited by TIMP-3. 
Abnormal expression Haematologic malignancy—e.g., leukaemia, erythroleukemia, lymphoma, and myeloma. It is found in the urine of breast cancer patients; the levels correlate with cancer progression. Likewise, in liver cancer, ADAM12 expression correlates with tumour aggressiveness and progression.
References in periodicals archive ?
is analyzing whether an uncertain tax position meets the MLTN standard.
The MLTN recognition standard under FIN 48 is clearly more prescriptive than FAS 5 in establishing when reserves are created and measured, but we do not believe that such a standard, when combined with the requirement to measure the liability based on probabilities of possible outcomes, produces more accurate or reliable measure of the amount at which tax liabilities will ultimately settle.
For pass-though entities and tax-exempt not-for-profit organizations, the first step in implementing Topic 740 is to determine if it is MLTN that the pass-through or tax-exempt status would be sustained upon audit.
1 are satisfied, a member may consider well-reasoned articles or treatises, or pronouncements issued by the applicable taxing authority, even if these materials would not be treated as authority for purposes of satisfying the SA or MLTN standards under Sec.
Since FIN 48 requires each unit of account be considered and evaluated separately and the MLTN recognition standard applied for each unit of account, the tax accounting rules negate the ability for one to recognize a benefit associated with the portfolio effects inherent
6694 penalty if a less than MLTN position is disclosed.
The PEEC agreed with the staff that a member could assist an attest client with its application of FIN 48, provided the member is satisfied that the client understands the reasons why a specific tax position does or does not meet the MLTN threshold and the basis for the determination of the amount of related unrecognized tax benefits.
The area of reportable transactions and tax shelters may end up being particularly complex under the more-likely-than-not (MLTN) standard, especially if there is a line of cases that leads to results contrary to a position that a practitioner recommends or that a taxpayer wants to take on a return.
The recognition threshold is more likely than not (MLTN), meaning that a determination must be made whether a position is "more likely than not" (3) to be sustained on challenge.
The AICPA has engaged other professional associations to participate in a coalition focused on solving the MLTN issue including: the ABA Tax Section, the National Association of Black Accountants, the National Association of Enrolled Agents, the National Association of Tax Professionals, the Tax Executives Institute, and the National Society of Accountants.
the taxpayer must reasonably believe that the position is more likely than not (MLTN) correct; (112)
* Under applicable accounting standards, no reserve was recorded in the corporation's audited financial statements because it intends to litigate the tax position and has determined that it is more likely than not (MLTN) to prevail on the merits in litigation.