group members' aggregate taxable income, net of operating losses incurred by its European subsidiaries
over the same periods.
May says that a system that funnels "loans" from headquarters to a subsidiary allows subsidiaries
to have their own profit centers and to be incented on performance.
companies can file a consolidated return for themselves and all subsidiaries
in which they own at least an 80% stake, with certain exclusions for foreign subsidiaries
2) The aggregate consolidated total assets of all financial subsidiaries
of the state member bank do not exceed the lesser of:
Colorno, Italy, and its subsidiaries
, Caggiati Espana, S.
Under the proposals, all taxable subsidiaries
owned by a REIT could not exceed 15 percent of the REIT's total assets, and of that total, no more than 5 percent could represent the value of qualified independent contractor subsidiaries
Strategy to Independently List Subsidiaries
and Issue Stock Dividends
2004-83, a parent (P) and its two wholly owned subsidiaries
(S and T) were members of a consolidated group.
The Board believes that any version of financial modernization legislation that authorizes banks to conduct in their subsidiaries
any activity as principal that is prohibited to the bank itself is potentially a step backward to greater federal subsidization and eventually to more regulation to contain the subsidies.
On January 6, 1991, the subsidiaries
were declared insolvent and the Federal Deposit Insurance Corporation was appointed as receiver.
Net investments in foreign subsidiaries
-- Foreign-currency transactions used to hedge a parent's investment in its foreign subsidiaries
, or equity hedges, include virtually all types of foreign-currency transactions, ranging from existing-parent foreign-exchange liabilities to sophisticated derivatives transactions.
The independent listing of NewMarket subsidiaries
is core to the Company's overall growth strategy and central to NewMarket's plan to enhance shareholder value through building the parent company's financial results and distributing dividends in subsidiary stock to shareholders.
The taxpayer attempted to offset the steel subsidiary's loss against the profits of the food-packaging subsidiaries
by filing a combined Illinois corporate return.
24) to acquire the nonbanking subsidiaries
of Crestar and thereby engage in the nonbanking activities listed in the Appendix.
The Glass-Steagall Act of 1933 does not prohibit subsidiaries
of state-chartered banks from engaging in securities activities if they are not members of the Federal Reserve System.