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Disconformity thus occurred at the Permian-Triassic boundary in the studied area.
The disconformity amount is $0 (P's $1,000 basis in the S stock minus S's inside attributes, specifically $1,000 of unabsorbed losses).
Because P has lost $1,000 as an economic matter, but was unable to use the NOLs, the disconformity amount limitation on the disallowance of loss ensures that P is able to fully recover its loss through a worthless stock deduction.
9) The regulations provide purely mechanical formulas for calculating a share's net positive adjustment and its disconformity amount--no tracing is permitted.
Bell discussed the rationale for combining the Division 5 red beds and the Division 4 grey, coal-bearing beds into one formation, inferring that a regional disconformity underlies Division 5 within the Cumberland Basin (although it is not apparent in the coastal section).
Notice that only the last is called Aboriginal, and Walsh develops the idea that the second disconformity corresponds to some kind of a population replacement; the Bradshaws, falling before this, become 'pre-Aboriginal'.
Overlying the Miramichi Group in the Napadogan area with presumed local unconformity in the northwest but conformity or disconformity in the southeast is the Arenig-Ashgill Tetagouche Group, a varied sedimentary-volcanic assemblage representing the product of a volcanic back arc and subsequent infilling, developed upon the Miramichi basement cover of the Gander margin (van Staal 1994; van Staal and Fyffe 1995a).
The disconformity between the two stratigraphic units is considered to represent a hiatus in occupation, when use of this rock-shelter ceased as the arid conditions of the last glacial period intensified, and it was not re-occupied until late Holocene times.
Disconformity amount (the excess of stock basis over asset basis, measured as a snapshot on the sale date); or
The uppermost unit of the Windsor Group, the Hood Island Formation, is separated from units below by a disconformity.
The alternative approach is referred to as the "basis disconformity model.
Under the basis-disconformity method, subsidiary stock basis is reduced (but not below zero) by the least of the (1) gain amount, (2) disconformity amount and (3) positive investment adjustment amount.