References in periodicals archive ?
The other piece of potentially good news is that even though Revenue Procedure 2007-53 clearly prohibits treating amounts allocable to cooperative advertising as trade discounts, a portion of the advance may not have to be carved out for cooperative advertising if the refund feature depends solely on fulfilling the purchase commitment.
[section] 1.199-2(e)(1); (12) and then (2) determine the portion of the above amount that is properly allocable to DPGR using Temp.
A number of states have had the courage and foresight to block legislation to repeal allocable share.
It accepted Jay's calculations for actual allocable overhead and the actual overhead rate.
* Step 1: Compute the interest expense allocable to the CERIL.
Recent statutory changes limit the W-2 wages that may be counted in the overall W-2 wage limitation to those properly allocable to DPGR and expand the wages that may be allocated to owners from passthrough entities.
Treasury regulations section 1.263A-1(e)(3)(i) states that a taxpayer "must capitalize all indirect costs properly allocable to property produced or property acquired for resale.
The six-month net was a loss allocable to common of $4.1 million, including depreciation and amortization of $15.9 million, versus a net profit allocable to common of $3 million in the prior period.
Under the regulations proposed in 2000, only the gain allocable to the residential portion could be excluded under Sec.
Loss allocable to common stockholders was USD41,000, or less than USD0.01 per diluted common share, for the fourth quarter of 2013 compared to a loss of USD1.1m, or USD0.57 per diluted common share, for the fourth quarter of 2012.
The deduction is limited to 50% of the W-2 wages allocable to production gross receipts (and actually paid during the year).
Net loss allocable to common shareholders amounted to USD1.5m, or USD0.51 per fully diluted share, against a net loss allocable to common shareholders of USD3.6m, or USD1.23 per fully diluted share, in the second quarter of 2010.