S potential

S po·ten·tial

prolonged, slow, depolarizing or hyperpolarizing responses to illumination; initiated between the photoreceptor and ganglion cell layers of the retina.
References in periodicals archive ?
Fifth, apply the unified loss rules to P's potential stock losses in the liquidation.
Accordingly, in determining P's potential losses from a liquidation of S, a group must take into account not only P's initial basis in S ($300 in our example), but also any changes to the basis of S stock occurring under the basis adjustment rules as a result S's income, gain, deduction, loss, or distributions during the period in which P and S file a consolidated return.
A significant number of C's potential customers refused to buy from C, due to its affiliation with D.
While the stock trades at a discount to its competitors, we would steer investors towards M&S's potential for growth and the relatively attractive dividend.
However, to the extent the FMV is less than the face amount (as a result of factoring or of S's potential insolvency), S would recognize COD income on the difference between the FMV and the interest's face value.
To further magnify the children's potential tax woes is the fact that the QTIP will be taxed at S's highest marginal tax rate, since the tax liability is calculated on the basis of the estate tax due on S's estate with the QTIP included versus tax due on the estate without it.
For state income tax reasons, P wants to combine its operations, without exposing its assets to S's potential future liabilities.
P does not want to expose itself or S1 to S's potential liabilities.