95-19 indicates that an interest capitalization issue
is under consideration if the taxpayer has received written notification, including an information document request, identifying a method or submethod as under consideration.
He is currently an independent consultant, advising media and technology clients on strategy, business model and capitalization issues
Some banks are also dealing with capitalization issues
The IRS continues to provide guidance for certain industries through its Industry Issue Resolution program, addressing capitalization issues
and challenges unique to certain industries.
Timing and capitalization issues
have been raised with regard to certain trade channel promotion expenditures.
WAM is best described as a relative value manager emphasizing mid-to-large capitalization issues
with both value and GARP (Growth At a Reasonable Price) overlays.
In simplistic terms and ignoring the capitalization issues
, a property that a building owner might realistically value at $1 million would be assessed at $450,000 by the city using its targeted 45 percent ratio, but assessed at $350,000 if using a generic 35 percent SBEA figure.
At the other extreme, the third segment of Qualivest Equity Fund consists exclusively of small capitalization issues
managed by a third specialist.
The rating downgrades reflect the unresolved capitalization issues
that have persisted for Asian Re due to continued reserve development stemming from the Thailand flooding losses and delay in execution of its capital infusion plan in a timely manner.
Mersereau also advises clients on capitalization issues
relating to the tangible property "repair regulations.
It is particularly timely, given ongoing developments on capitalization issues
Olson's work at the Treasury Department on tax shelters, capitalization issues
, and simplification, as well as her continuing outreach to TEI and other tax organizations.
The committee said that "in general, the proposed regulations substantially simplify and resolve the numerous capitalization issues
generated by the [U.
All 20 largest capitalization issues
, except for Hanvit Bank rose.
Stocks traded on ``bulletin boards'' and ``pink sheets'' tend to be highly speculative, extremely small capitalization issues
that trade for as little as a few cents a share, usually for good reason.