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The California court issues one of two different oral argument forms with its tentative opinions.
The IRS argued that for purposes of determining whether Coca-Cola was entitled to overpayment interest, the court should focus on the 1985 tentative refund and not on the refund issued in 1997 based on the taxpayer's 1991 claim.
For individuals: Form 1045, Application for Tentative Refund, or Form 1040X, Amended U.
The FY 2002 tentative roll, which is the first New York City assessment roll published officially in electronic form, is available on the City's website at www.
Under the FASB tentative conclusions, the number of shares assumed repurchased on exercise of warrants or options would no longer be capped at 20% of the already outstanding common stock for diluted EPS.
Although the FASB has decided not to release its tentative conclusions for general public comment, the changes implied could have far-reaching consequences for companies engaged in hedging and financial risk-management programs.
In the Committee's discussion of the ranges for 1991, which mainly focused on M2, most of the members indicated a preference for affirming the ranges that had been established on a tentative basis in July.
At press time, the union had not announced when its full membership would vote on the tentative pact.
TimkenSteel (NYSE:TMST) said on Friday that it has reached a second tentative agreement for its four-year contract with the United Steelworkers (USW) Local 1123.
The tentative agreement was approved for membership ratification today by the Delta Master Executive Council (MEC) of the Air Line Pilots Association (ALPA).
Union members will vote on ratification of the tentative agreements as soon as possible.