Where the acquisition takes place before the effective date, the expiration of a SRLY loss does not result in a negative basis adjustment, regardless of whether the loss expires
before or after the effective date.
Directors (Terms Expire
1993) Pete Beaman International Foundry Supply
Albion St Albion, MI 49224 517/629-2141 FAX 517/629-2141, ext 212 Directors (Terms Expire
1990) Ronald DiSalvio Trojan Heat Treat Jerry Kerr Watervliet Foundry Robert Flohr Harvard Industries Lawrence Donay Alchem Aluminum Directors (Terms Expire
1991) Larry Chenoweth A C Foundry, Inc Cindy Hann Sturgis Foundry Corp David Austin Simpson Industries Directors (Terms Expire
1992) Edward Nagle Technology Div/Tri-State Univ Ted Ohler Calhoun Area Vocational Center David Parker Midwest Foundry Co Membership Chairman David Austin Simpson Industries PO Box 8 Edon, OH 43518 419/272-2251 FAX 419/272-2166 Program Chairman Gerald Draper (see Vice Chairman) Education Chairmen Ted Ohler Calhoun Area Vocational Center 475 E.
Most newsletter publishers mail to their expire
list between two and six times a year.
And if the ETPA expires
, the owner will not have to offer the lease or send it back.
Copyrights on several of Disney's earliest, pre-Mickey Mouse cartoons - films such as ``Puss 'n Boots,'' ``Alice's Wonderland'' and ``Cinderella'' - expired last year or will expire
this year, 75 years after they were first copyrighted.
Maintaining a high volume of new subscription orders is an important factor in offsetting losses from expires
, but clearly, renewal marketing provides the maximum profit obtainable from all forms of direct marketing activity, and it deserves a prominent and permanent place in your marketing plan.
In addition, although there may be a basis reduction in T stock, basis will not be reduced below net asset basis; there is no similar "floor" if, instead, the loss is simply permitted to expire
Hours before contracts were to expire
Monday night, the Metropolitan Transportation Authority and its three unions put off any possibility of a transit strike for a week.
All but one of the county's 54 union contracts expire
between now and early summer, said Miller.
1502-32(b)(4)--Waiver Of Loss Carryovers From Separate Return Limitation Years: In general, the final investment adjustment regulations provide that losses (including net operating loss (NOL) carryovers) of a subsidiary that expire
unused are considered noncapital, nondeductible expenses that require a reduction in the owning member's basis in the subsidiary (Regs.
Stone said it is rare that a company would allow a license to expire
because of the difficulty in getting approval in the first place and the loss in value.
One of the negative adjustments to be made to a subsidiary's stock is for the subsidiary's loss carryovers (ordinary or capital) that expire
during the year; see Regs.
Any amount disallowed currently can be carried forward for a period of five years at which time the carryovers expire
and the deductions are lost forever.
8% will expire
by the end of 2006, and the remaining 52.