a liability for hazardous waste remediation frequently depends on being able to estimate remediation costs reasonably.
Harry defers recognizing
compensation income from the $300,000 increase in the value of his share of the partnership's property through April 15, 1998.
1250 recapture, the taxpayer must acquire at least $100,000 of depreciable realty in the exchange to avoid recognizing
recapture; the replacement property must have the potential for absorbing the recapture so that deferred gain retains its proper character.
To prevent taxpayers from eliminating the economic risk of loss and the opportunity for gain in appreciated property without recognizing
taxable gain, and in order to more clearly reflect income from the sale of stock or other securities, President Clinton's proposed fiscal 1997 budget includes two revenue provisions addressing short sales against the box.
To commemorate its 50th year, UMTA produced a book recognizing
the history of the chapter--Utah Music Teachers Association Through the Years.
the tax law's complexity and perceived inconsistency regarding when to recognize, derecognize and measure tax attributes, FASB issued FIN 48 to promote greater consistency of and comparability in reporting income tax assets and liabilities.
Recognition and Reward: Starting a new tradition of recognizing
efforts in behalf of the Association and the Foundation, the first Kay Mosley Distinguished Service Award was presented at the ADAA Conference in Denver.
The Supreme Court ruled that the search was reasonable by recognizing
that the Fourth Amendment reasonableness requirement must recognize the need to search a vehicle under such circumstances without requiring officers to stop and proceed to a judicial officer beforehand.
1231 and 1245 require recognizing
ordinary income recapture on Sec.
* Read about the American Kennel Club's criteria for recognizing
dogs as registered breeds: www.akc.org/press_center/facts_stats.cfm?page=8
Typically, socially skilled people are exceptional at recognizing
underlying agendas, gauging how these agendas may conflict with one another, and anticipating the probable effects and likely unintended consequences of a chosen course of action.
Aldo Greco of Community First Financial Services was awarded with the Chamber's Volunteer of the Year Award, recognizing
his outstanding commitment and contribution to the Chamber over the years.