In accordance with Federal regulatory accounting rules, it uses a uniform system of accounts that requires assigning and allocating
costs based on types or cost pools.
If the trust were a unitrust with a $1 million value and a 5 percent payout rate, the trustee would distribute $50,000 to the beneficiary as trust income, even if it required asset sales, thus allocating
some of the capital gain as income.
51/eProvisioning solution to address the problem of allocating
resources and supporting security protocols across an entire enterprise.
861-8 prescribes the general rules for allocating
and apportioning deductions primarily for the purpose of computing taxable income from sources within and without the U.
Thus, by allocating
such a large percentage of the income from fully tax-depreciated aircraft to the Dutch banks, GECC avoided an enormous tax burden while, at the same time, shifting very little book income.
The new regulations seek to disqualify taxpayers' inappropriate foreign tax credit applications and the IRS wants to ease its concerns about partnerships allocating
foreign tax credits without allocating
the corresponding income.
Moreover, the IRS itself has recognized the appropriateness of allocating
and apportioning stock losses to the same class of income that a stock gain would have produced, at least in respect of the oil and gas industry.
Item 7: As a result of the 2006 Annual General Meeting's resolution concerning value transfers in the form of dividend payments, the repurchase of the Company's own shares and a reduction in the Company's statutory reserve by allocating
the reduced amount to the fund used for the repurchase of the Company's own shares, a total of SEK 1,275 million in unappropriated funds remains available to the Company.
Any method not allocating
to specific inventory items will be compared to the SPM or SRM, to determine whether it is reasonable and permissible.
In 1992 Langdon sold BDC to Bravo Beverage for $2,017,461, allocating
$200,000 to a two-year consulting contract, $1,000,000 to a five-year noncompete agreement and $817,461 for the tangible assets.
T]he Secretary of the Treasury will permit taxpayers to adopt reasonable methods for allocating
expenses to lobbying (and related research and other background) activities in order to reduce taxpayer recordkeeping responsibilities.
Almost half of physicians (39%) believe that President Bush is allocating
the proper amount of funds to fend off an Avian Bird Flu pandemic, while 29% believe more funds should be allocated to this medical issue.