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Thus, if a taxpayer has invested in multiple equipment-leasing deals, only the basis
in those investments made in a given year may be combined for at-risk purposes.
Home improvements-such as construction of an addition or installation of a pool-give rise to basis
In a B reorganization, the acquirer's basis
in the newly acquired target stock is carryover basis
The effect of reducing the tax basis
of the property is that the owner will defer the DOI Income until he sells the property.
So in order for a manager to earn his normal fee, he's got to do 200 basis
points over his benchmark, plus his fee.
schools were eligible to participate in the OECD assessment -- BASIS
Oro Valley, BASIS
Scottsdale, and BASIS
301(c)(2), if the distribution exceeds E&P, it is a return of capital up to the shareholder's basis
in the redeemed stock.
After the shareholders deducted their losses, their stock basis
The acquiring corporation has a total tax basis
in the stock received equal to the total tax basis
that the transferor shareholders had in the shares surrendered.
The original purchase price and how it was purchased - through a dividend reinvestment plan, an employee stock option plan, or at a discount market price - has a direct impact on cost basis
, as do corporate actions such as stock splits, mergers or spin-offs.
In rankings released today by The Washington Post, BASIS
Oro Valley was ranked the #1 Best High School in the nation, BASIS
Chandler #2, and BASIS
Tucson North #6.
754 and 743, a partnership can adjust the inside basis
of its assets on the sale or exchange of a partnership interest or on a partner's death.
Otherwise the carpet generally would be included in the value of the real property and the cost would be capitalized and recovered on a straight-line basis
over 39 years.
Where the liabilities to which transferred property is subject exceed the basis
to the transferor, gain is recognized.