pro rata

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pro rata

adjective, adverb In proportion, partial.

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case fatality rate

References in periodicals archive ?

Pro rata kicks in, for instance, when you buy an apartment at $50,000, explained Home Savings of America's Nicholas M.

Co-op deep freeze begins to thaw

This pro rata dividend would be paid on 1 September to Wisconsin Energy shareholders of record on 14 August.

Wisconsin Energy Declares Dividends Ahead of Integrys Acquisition

Consequently, C is deemed to own a pro rata share of the dealerships' inventories.

S Corporation holding company had to recapture pro rata share of LIFO reserves

Their deliberations should encompass transactions other than IO and PO sales where pro rata cost allocation may not apply.

Accounting for the sale of receivables under EITF Issue NO. 88-11

Without a pro rata deemed distribution, the conflict between the regulations under Sec.

Proposed regulations eliminate deemed distributions on technical termination of partnerships

The Ninth Circuit recently ruled in Durando, 70 F3d 548 (1995), that shareholders' pro rata share of S income is not self-employment income for Keogh plan deduction purposes.

Ninth Circuit disallows Keogh deduction based on S income

1377(a), each item of income or loss is deemed to occur pro rata throughout the S corporation's tax year.

Election to close S year under sec. 1368 regulations

The regulations also provide a revised treatment for pro rata prepayments and clarify the rules on determination of yield and maturity of a debt instrument with one or more stated contingencies.