There were indeed dangers accruing
as before from the carelessness of the Americans, but Barbicane had set his heart on success, and took all possible precautions.
not for the sake of justice, but for the sake of character and reputation; in the hope of obtaining for him who is reputed just some of those offices, marriages, and the like which Glaucon has enumerated among the advantages accruing
to the unjust from the reputation of justice.
We reach this conclusion, because section 461(d) requires that, in the case of accrual basis taxpayer, to the extent any action of a taxing jurisdiction taken after December 31, 1960, accelerates the time for accruing
a tax liability, then such taxes shall be treated as accruing
at the time they would have accrued but for such action of the taxing jurisdiction.
through the end of 2007 will be fully capitalized, and interest accruing
during 2008, 2009 and 2010 following the third installment of debt cancellation will be partially capitalized on a declining basis.
TAM 9538007 acknowledged the "doubtful collectibility" exception for accruing
interest, however, the Service noted that no exception to OID accruals appeared in the legislative history, and that creating a "doubtful collectibility" exception would cause a mismatching of income and expense.
Employers with substantial plan assets and those that have been accruing
postretirement benefit costs before the standard's adoption may show a transition asset at that date.
Mandatory principal payments shall be made monthly, accruing
from October 4, 2004 for five years.
From a planning standpoint, a professional corporation electing S status could reduce its net unrealized built-in gain by accruing
compensation due to shareholder-employees to the extent they were instrumental in rendering the services that created the unbooked accounts receivable.
We are pleased to have been able to generate sufficient cash flows from operations in the past few years to allow us to fund continuing operations, the development of competitive products, completion of several acquisitions as well as this payment to retire the remaining preferred stock that has been accruing
dividends," commented Tom Gibbs, Chief Executive Officer.
31, 1992 imposed that requirement on interest accruing
in years beginning after Dec.