The Fourth and Fifth Circuits adopted the majority view and held that an overstatement
of basis does not constitute an omission from income.
It is too early to quantify the exact extent of the overstatement
," Cadbury said.
Judith Forst (Klytemnestra) added another of her memorable portraits of strong, mature women, dominating the stage in this case by avoiding dramatic overstatement
while singing with rich-voiced security and incisive diction.
is that the threat of war is a bit of an overstatement
on this issue right now,'' Prueher said.
Kerrigan is inclined throughout to such overstatement
and exaggeration for the sake of effect.
By the time the index was changed, this overstatement
had added substantially to the level of outlays in the large indexed federal programs--social security, Supplemental Security Income, veterans' pensions, military retirement, and civilian pensions.
Following an examination of several trade categories, questions have been raised regarding the accuracy of the trade figures, which could lead to an overstatement
This book, for all its overstatement
, tells the David Duke story well.
In that year, an interest component was added to the negligence penalty, (7) and a valuation overstatement
penalty for purposes of the income tax was added.
The Company will also restate its Form 10-Q for the quarter ended March 31, 2006 for the overstatement
of accounts payable due to an overstatement
of cost of goods sold.
The retail category on average registers an overstatement
of detractors of 810%, ranging from a high of 2100% for Gap to a low of 57% for Burberry.
6 million som; - unreasonable utilization of 54 million som; - overstatement
of the scope of carried out work for 7.
The regulations are designed to resolve whether an overstatement
of basis in a sold asset results in an omission from gross income.
But an overstatement
of several years' turnover came to light last month, following the death of the unit's general manager, Mike Buckley.
But ``there is some overstatement
of the degree to which declines might occur,'' Duncan said.