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Related to attributable: attributable proportion, Attributable risk, Population Attributable Risk
See: derivative
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To the extent the stock-basis reduction exceeds the lower-tier member's tax attributes, such excess does not reduce tax attributes attributable to any other group member.
UBS reports net profit attributable to its shareholders ("attributable profit") of CHF 3,504 million in first quarter 2006.
Except to the extent the loss corporation establishes that the amount is not attributable to the excess of an asset's adjusted basis over its FMV on the change date, those amounts are treated as RBIL, regardless of whether they accrued for tax purposes before the change date.
31, 1992, the company reported net sales of $20,536,000, net income before imputed dividends on preferred stocks of $791,000 and net income attributable to common stock of $371,000 or $0.
The increase in SG&A of $3,203,000 is principally attributable to $1,861,000 in compensation expense for common stock and options issued to consultants and employees for services rendered, $643,000 in professional fees for sales, financial, legal and auditing services and $408,000 in payroll and related expenses of added sales, marketing and administrative staff to support our ongoing strategy.
In McClain, royalty payments were attributable to an employee's transfer of patent rights, and the payments were afforded capital-gain treatment under Sec.
The decline is attributable to the previously mentioned exceptional demand in Germany in December 2004, however the decline was compensated by the strong development in other markets within the division.
However, a written statement that reports additional tax due attributable to a corporate tax shelter item may constitute a qualified amended return under Regs.
This decline was attributable, in part, to the Company maintaining a high average balance of short term, liquid assets during the quarter.
These losses will not be reduced by expected state tax refunds attributable to these NOLs.
Of the drilling and recompletion capital, 85% is attributable to lower risk development and exploitation activities and 15% is attributable to higher risk exploration projects.