481(a) adjustment) is spread ratably
over four years.
861-8(e)(12)(iii), charitable contribution deductions that fall within neither of the foregoing special rules will be apportioned ratably
on the basis of gross income in accordance with Treas.
In the current year (year one), the company generated an unexpected capital gain of $1 million, which qualifies for installment gain treatment and thus will be recognized ratably
over four years, as shown in exhibit 4, page 77.
The employee counts the total number of days worked during the tax year and ratably
allocates the year's compensation to each of these days.
Taxpayers living elsewhere may have to deduct the points on such loans ratably
over the loan's life.
Applying losses ratably
will produce a smaller foreign tax credit (FTC) than streaming foreign-source losses against foreign-source income where, as in TEI's example, the loss is domestic.
The first issue addresses whether revenue for contracts containing scheduled price changes should be recognized based on scheduled prices or ratably
over the term of the contract.
Specifically, the proposed regulations reject the notion that all charitable contributions should be ratably
apportioned and set forth special rules for the allocation of charitable contribution deductions solely to U.
These limitations provide that existing unsecured debt will be equally and ratably
secured with any new secured debt funding incurred in an LBO in the event that total secured debt, excluding certain permitted liens, exceeds 5% of net tangible assets, or approximately $1.
2003-79 provides procedures for qualifying partners and S corporation shareholders to elect to take into account ratably
over four tax years their share of income from a partnership or S corporation attributable to a short tax year ending after May 9, 2002, but before June 1, 2004.
In addition, the authorized capital stock of the Company will be reduced ratably
, from twenty million shares to four million shares.
Instead, all package design costs incurred during the tax year are capitalized and amortized ratably
over a 48-month period.