Second, A's contribution of $500 to PRS was an event that required PRS, under the partnership agreement, to revalue
partnership property and adjust A's and B's capital accounts.
This indicates to me that the UAE is not going to revalue
any time soon," Goff said of the central bank measures.
The market is focused on whether Group of Seven countries will further press China to revalue
its currency at their Feb.
At stake is whether or not to revalue
the yuan, but investors will instead target the yen,'' which is more fluid than the dollar-pegged yuan, Karitani said.
For estate tax purposes, the Service can revalue
a decedent's transfers reported on a gift tax return when computing adjusted taxable gifts, even though the SOL may have expired for revaluing gifts for gift tax purposes.
Prior to 1954, there was a lot of uncertainty concerning the valuation of gifts; the Service could revalue
gifts from preceding years and assess the resulting tax due on the current year gift tax return.
In 2001, at a special shareholder meeting, the shareholders of Telsim approved a motion to revalue
the company's assets which was followed by an increase of the number of shares in the company.
Schacht Value Investors, LLC is asking the Coastcast leadership to use "the means at (its) disposal to help the market revalue
Coastcast", suggesting that a sizeable dividend be declared, that shares be repurchased aggressively, or both.
Instead, Congress used the language "which would have been payable under Chapter 12" supporting an interpretation that the United States could revalue
the gifts and credit the taxpayer for the amount "which would have been payable" if so valued.
6 billion in auto receivables representing approximately 650,000 consumers to revalue
its retained interest asset.
CFC took a $345 million pre-tax charge in the third quarter of 2001 to revalue
its interest-only (I/O) residual asset, mainly related to manufactured housing loans, which were held on the company's balance sheet.
5 million resulting from an increase in federal income tax expense necessary to revalue
the Company's net deferred tax assets at the end of the year.
As a result of the reduction in the corporate income tax rate, the company is required to revalue
its net deferred tax asset to account for the future impact of lower corporate tax rates on this deferred amount and record any change in the value of such asset as a one-time non-cash charge on its income statement.
They focus on how actors in specific rural areas identify and revalue
internal potentials and unlock new resources of their regions; the role of external actors, the local population, and further stakeholders in these processes; the impact of European, national, and regional policies on the dissolution and recreation of rural peripheries; and the obstacles to overcoming structural economic, social, and spatial advantages.
In addition, the capital account maintenance rules permit a partnership to revalue
its assets and restate the partners' capital accounts to reflect each partner's economic share of the underlying assets at FMV, but only if the adjustments are made principally for a substantial nontax business purpose in connection with specific events.