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References in periodicals archive ?
On the first day, CERTs from Sargodha, Mianwali, Khushab, Bhakkar, Hafizabad, Mandi Bahauddin Din, Okara, Pakpattan, Sahiwal, Vehari, Khanewal, and Lodhran are being evaluated.
The CERTs from Rawalpindi, Attock, Jhelum, Chakwal, D.
The DG Rescue congratulated the community safety wing headquarters, all DEOs and RSOs for accomplishment of registration of 100,000 Rescue Mohafiz and training of 30,000 Rescue Mohafiz to establish CERTs in all Union Councils of Punjab.
The proposed regulations define a loss limitation year as the tax year in which the CERT occurs and each of the two succeeding tax years.
The proposed regulations create MSA-and ED-specific rules for computing costs associated with a CERT (CERT costs) when applying the rules of Sec.
The CERT costs of an ED include the FMV of distributions determined to be EDs during the CERT year.
172(b)(1)(E) provides that if there is a CERT and an "applicable corporation" has a corporate equity reduction interest loss (CERIL) for any "loss limitation year" (LLY) after Aug.
First, allocable interest deductions for any LLY cannot exceed the excess of the amount allowable as a deduction for interest paid or accrued by the taxpayer during the LLY, over the average of such amounts for the three tax years preceding the tax year in which the CERT occurred.