The marital and prorated
unified credits discussed above may also be used to minimize or eliminate the U.
2165 per unit was prorated
for the 59-day period from the date of the closing of the Partnership's initial public offering on August 3, 2010 through September 30, 2010 pursuant to the terms of the limited partnership agreement.
In addition, the court's conclusion that accrual concepts required the prepayments of insurance and licensing fees to be prorated
over the period to which they relate is inconsistent with Regs.
NYSE: PNG) today announced a prorated
cash distribution of $0.
announced today that the Board of Directors of its general partner has declared a prorated
quarterly cash distribution of $0.
The Giants signed him early in the season but at a prorated
cost of $200,000.
121(c)(2)(b), a taxpayer who does not meet the ownership/use tests may qualify for a prorated
exclusion if such failure is due to a change of place of employment, health or unforeseen circumstances.
These mortgages offer attractive interest rates (usually prime plus one percentage point, or 7 percent today) and because they are secured by debt on real estate, shareholders can deduct their prorated
portion of the interest expense on their Federal tax returns.
For example, if a cell phone has been connected in the middle of a billing cycle, the amount displays as prorated
and ensures that the company is not billed for an entire month of service.
4 cent dividend -- which is prorated
from July 17, 2006, the effective date of Windstream's spinoff from Alltel and merger with VALOR Communications Group, Inc.
The Dodgers paid $25,000 to acquire Mille and will pay the prorated
portion of the $280,000 he'll make this season.
It is important to note that the TRA '97 does not provide that income can be prorated
, but rather indicates that the tax year must be closed with respect to the deceased partner.