88-98 held that, when a taxpayer claims an overpayment on a return filed either on the original due date or on extension and the claimed overpayment is applied
in full against an installment of the succeeding year's estimated tax, interest on a subsequently determined deficiency for the earlier year runs from the due date of that installment on the part of the deficiency equal to or less than the claimed overpayment and from the original due date of the return on the remainder.
Rather than apply the entity attribution rules of section 318(a)(2) without regard to the 50-percent threshold in section 318(a)(2)(C), as in the Archer/Rath/Moynihan bill, the House bill applied
section 355(d)(8)(A), which incorporates section 318(a)(2), but attributes stock owned by a corporation to its shareholder only if the shareholder owns 10 percent of the corporation.
Please see related announcement also made by Applied
88-98, which stated that when an overpayment from the year is applied
against the following year's estimated tax, interest on a subsequent deficiency for the first year begins on the due date of the second year's installment, but only for the amount of the deficiency not exceeding the overpayment.
In December 2006, Applied
Identity was selected by a U.
Identity's solution fortifies the Network Access Protection entry point by tying session log-in to the identity in an organization's directory.
Companies currently using RSA SecurID technology to provide secure remote and mobile access to network resources may now integrate with Applied
Identity's technology to strengthen and improve the efficiency of their internal supervision and surveillance functions, once the user has been granted secure entry into the network.
This broad collaboration with Applied
Biosystems should allow us to jointly make important contributions to this new medical and drug development research.
According to the terms of the agreement, Applied
NeuroSolutions will receive $2 million in cash, including an equity investment of $500,000, from Lilly, plus annual research and development support.
Michele Klein, an investment manager with Applied
Ventures, will join the Solaicx board as an observer.
This week, at the world's largest solar show, the European Photovoltaic Solar Energy Conference in Dresden, Germany, Applied
is showcasing several PVD(1) and PECVD(1) products as well as processes, material-handling technologies and services to support solar cell production for both crystalline-silicon and thin-film solar applications.
Now, with the Applied
Watch Command Center, we have a global view of our entire Snort IDS infrastructure on one screen.
Biosystems has already initiated a number of new collaborations with leading ISVs directly and through organizations such as the BioIT Alliance, a cross-industry working group of pharmaceutical, biotech, hardware, and software companies exploring new ways to share complex biomedical data and collaborate among multi-disciplinary teams to speed the pace of discovery in the life sciences.
Biosystems (NYSE: ABI), an Applera Corporation business, and its joint venture partner, MDS Sciex, a division of MDS Inc.
Biosystems said its collection of more than 3.