realization

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realization

[‚rē·ə·lə′zā·shən]
(statistics)
For a stochastic process, a probability space whose points are sample paths of the stochastic process and whose probability is obtained from the joint probability distributions of the random variables in the process.

realization

(specification)
A UML semantic relationship between a classifier that specifies a contract and another classifier that guarantees to carry it out.

[Handout by Mr. David Gillibrand].
References in periodicals archive ?
109 says deferred tax assets are recognized for deductibles and carry-forwards under the presumption they will be realized, subject to an impairment test.
Any realized gain (either deferred or post-exchange appreciation) in excess of $500,000 ($250,000 if single) is taxable at the time of sale.
The marginal tax rate used for recognition of deferred tax assets and liabilities is the enacted tax rate expected to apply to the last dollars of taxable income in future years in which an item is expected to be paid or realized.
Under prior rulings, all of the gain realized would have been interest income and therefore exempt from tax.
Amount of nonrecognized gain: The gain from an involuntary conversion can be deferred to the extent the amount realized is reinvested.
The instructions to Form 5500, Annual Return/Report of Employee Benefit Plan (with 100 or more participants), require that benefit plan administrators calculate realized and unrealized gains and losses on plan assets using current asset and liability values.
To the extent the Fund were to have net realized long-term capital gains at any fiscal year-end, they would be taxed at ordinary rates until such time as the capital loss carry-forwards are exhausted or expired.
In Tufts, 461 US 300 (1983), the Supreme Court held that when a taxpayer sold property encumbered by a nonrecourse obligation that exceeded the property's FMV, the amount realized included the amount of the obligation discharged.
The Funds presently estimate that, at the increased level, the Funds' distribution will be comprised of approximately 80% ordinary income and approximately 20% net realized capital gains and/or, if necessary, a non-taxable distribution.
The Service found that the formation of Newco did not serve a valid business purpose other than tax avoidance; quite to the contrary, it determined that Newco was created (1) with the expectation that D would acquire P's Newco stock and (2) was primarily to enable D to avoid the COD income that would have been realized if it acquired the debt directly from either its historic creditors or from Newco (Sec.
THIS PRESS RELEASE STATES THAT THE NOI WHICH HAS BEEN REALIZED FROM THE OFFICE BUILDING AND GARAGE COMPONENTS OF THE HARBOR COURT COMPLEX IN 2005 IS ESTIMATED TO BE APPROXIMATELY $1.