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Related to distributed: Distributed systems, Distributed computing, Distributed database, Distributed learning, distributed network, Distributed operating system
See: pro rata
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The subsequent offering may violate the section 368(c) requirement that at least 80-percent control be distributed.
distributing corporation recognizes gain on assets distributed.
Distributed Computing Toolbox 3 simplifies the development of parallel applications in two significant ways.
By contrast, the PTI account may be distributed only to the shareholder who reported the deemed dividend in pre-1983 years.
He also served as the Deputy Director of the DARPA Information Technology Office (ITO), where he helped to set the US national IT R&D agenda on autonomous systems, network-centric command and control systems, distributed real-time and embedded systems, and augmented cognition.
Intelligent mobile agents deployed through VOYAGER Edge will execute business rules against large volumes of distributed data resulting in a true distributed knowledge network.
On the other hand, if the AAA and stock basis balances are already sufficient to make the distribution nontaxable, the distribution of the property will result in Bob recognizing income that would not have been recognized if cash had been distributed.
The MathWorks' Distributed Computing Toolbox and Windows Compute Cluster Server 2003 work together to simplify the process of developing distributed computing applications so that users can address more complex problems out of the gate.
Therefore, the trust terms had to provide that there was only one income beneficiary and that any corpus distributed during the current income beneficiary's life be distributed only to that beneficiary.
Any network administrator supporting a large distributed network of Windows systems on SMS2003 should welcome this product with open arms.
Instead of choosing between a server-based or client-based approach to bank hardware and software management, TrustBank implemented INvolve Distributed Client in order to support any combination of fat, slim and/or thin client configurations deployed under Windows(R) or Linux environments.
1970), the distributing corporation (D) contributed property, including real estate subject to a mortgage of $2 million taken out immediately before the transfer, to the controlled corporation (C) and distributed the C stock to the D shareholders.

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