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For example, the satisfaction presumption provides that such an entity that is a partner is generally presumed to be able to satisfy its obligations under local law in determining how partnership liabilities are allocated, notwithstanding its actual net value.
Kansas Development Finance Authority state lease obligations, 'AA-'.
In other words, the IRS believed that Erickson did not have a current obligation to repay the advanced funds.
Arnes received no constructive dividend from the transfer because he had not had a primary and unconditional obligation to purchase his wife's stock.
This offering represents the second issuance of special obligation highway revenue bonds, secured under a separate trust agreement by an additional pledged portion of the commonwealth's motor vehicle excise (gas) tax.
Department of Labor Advisory Opinion 81-69A states that a contribution of an option to purchase a residential condominium unit by an employer to its qualified defined benefit plan in discharge of its contribution obligation would be a prohibited transaction.
The FASB standard contains two measurements of the employer's postretirement benefit obligation (illustrated for two hypothetical employers in Figure 1 on page 34) as follows:
Obligation may not be a private activity bond (other than a qualified Sec.
The Financial Accounting Standards Board has issued a proposed statement, Accounting for Certain Liabilities Related to Closure or Removal of Long-Lived Assets, that would require certain obligations to be recognized on the balance sheet as liabilities and measured at the present value of the estimated future cash outflows needed to satisfy them.
General Obligation Bonds Series 1975C dated July 1, 1975; all bonds ($10.
The nature of an obligation to repurchase or redeem stock is the issue raised by mandatorily redeemable preferred stock and put options written on an enterprise's own stock.
In the case of an applicable obligation, the statute irrebuttably presumes that the funds are at the risk of the business based on the objective facts that the instrument is both long term and high yield and the interest payments are deferred.
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- Objective Structured Public Health Exam
- objective symptom
- objective synonym
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- objective tinnitus
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- obligate aerobe
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- obligate intracellular parasite
- obligate parasite
- Obligatory Suicide
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- oblique amputation
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- oblique cord of interosseous membrane of forearm
- oblique diameter
- oblique fiber
- oblique fibers of muscular layer of stomach
- oblique fissure of lung
- oblique fissure of the lung
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