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Pool
(redirected from pooling)

    Also found in: Dictionary/thesaurus, Medical, Financial, Encyclopedia, Wikipedia, Hutchinson 0.32 sec.

POOL. A small lake of standing water.
     2. By the grant of a pool, it is said, both the land and water will pass. Co. Litt. 5. Vide Stagnum; Water. Undoubtedly the right to fish, and probably the right to use hydraulic works, will be acquired by such grant. 2 N. Hamps. Rep. 259; An on Wat. Courses, 47; Plowd. 161; Vaugh. 103; Bac. Ab. Grants, H 3; Com. Dig. Grant, E 5; 5 Cowen, 216; Cro. Jac. 150; 1 Lev. 44; Co. Litt. 5.



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In Technical Advice Memorandum (TAM) 200603027, the JRS concluded the scope of a LIFO election is "linked" to a taxpayer's LIFO pooling method; thus, the taxpayer's LIFO election must extend to all items that fall within the LIFO pools.
TAM links scope of LIFO election to LIFO pooling method by Martin, Jim / The Tax Adviser
Reinsurance: Index-based pooling provides a way for insurers with different geographic concentrations of risk to swap standardized catastrophe exposures.
Banding Together by Cao, Xin / Best's Review
3 release's separately licensable number pooling feature in order to continue participating in the ongoing Illinois Number Pooling trial in Chicago.
Evolving Systems Helps Providers Continue Illinois Number Pooling ... by Business Wire
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