ascertainable


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Synonyms for ascertainable

capable of being ascertained or found out

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References in periodicals archive ?
At the time the call option is issued, it is not transferable and does not have a readily ascertainable FMV.
In this case, the interest of the third-party beneficiaries is ascertainable and severable from the interest of the nondonor spouse.
Since the sales price is indefinite and the maximum selling price is not ascertainable from the contract, the taxpayer allocates its basis equally over the tax years in which it receives payments.
The fair market value of the option privilege is readily ascertainable.
This assignment directs Grossman-Greenberg to determine to the extent reasonably ascertainable, share interests in SKRCO from its inception and its January 2006 sale via stock purchase agreements and from that period forward all stock transaction activities resulting in ownership claims.
As a result, the fund will no longer seek to attain its investment objective and will convert all of its portfolio securities to cash or cash equivalents and to decide and pay (or set aside), the ascertainable claims and obligation amounts, as it starts the liquidation process.
4) For example, if a donor spouse transfers property so that a portion of the property interest is gifted to a third party and a portion of the interest is gifted to his or her spouse, in order for the portion gifted to a third party to be eligible for gift-splitting, such interest must be ascertainable at the time of the gift and, hence, severable from the interest transferred to the nondonor spouse.
Typically, the NQOs lack a readily ascertainable FMV (as narrowly defined in Sec.
However, closely held stock usually does not have a readily ascertainable FMV: There may be only a few shares, they may not be widely traded (and, indeed, may never have been traded), and only a few family members may be holding them.
To qualify as a special power of appointment, the power to appropriate property for the benefit of the decedent (holder) must be "limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent" [IRC Sec.
Costs of developing (or modifying) designs with either no ascertainable useful life, or a useful life extending beyond the tax year in which the costs are incurred, must be capitalized and amortized ratably over a 60-month period, beginning with the month the design is treated as placed in service.
These risks and uncertainties, which may not be currently ascertainable and many of which are beyond the Company's control, may cause the Company's actual results, performance or achievements to be materially different than the results, performance or achievements expressed in or implied by the forward-looking statements.
Additionally, Blackrock will start liquidating the Fund's assets, pay, or set aside cash or cash equivalents equal to all known or ascertainable liabilities and obligations as well as those associated with its financial leverage, redeem its auction rate municipal preferred shares and make liquidating cash distributions to its common shareholders, under the Plan.
83(a) does not apply to the transfer of an option without a readily ascertainable FMV.
When the employer grants an option without a readily ascertainable fair market value (FMV), there are no immediate tax consequences; the employee has no taxable compensation until he or she exercises the option.