Carey completed $168 million in sale-leaseback transactions during the second quarter of 2002, compared to $74 million for the comparable
period last year.
The IRS's only concern should be whether the results of a taxpayer's pricing decisions are within the range of arm's-length, comparable
Killingsworth and Hill note that the sponsors of the 1963 Equal Pay Act rejected the principal of comparable
worth in favor of a more limited concept of equal pay for equal work.
The author's basic conclusion is that comparable
worth is "an ill-conceived solution to a serious problem.
1275-4(b) non-contingent-bond method, under which the issuer determines a comparable
yield on a fixed-rate debt instrument.
Second, co-op boards of directors' powers to approve or reject potential purchasers and to prohibit or limit subletting make comparable
condominiums more appealing to many buyers - and therefore potentially more expensive.
The proposed regulations contain provisions addressing the significance of the presence or absence of related-party contracts, the ability to consider together related transfers of tangible property and intangibles, the comparison of data from different years, and the need to consider the effects of sales volumes and other factors in assessing whether arm's-length transactions may be used to establish a comparable
The purpose of this book is to give corporate executives and managers an introduction to the issues and developments in comparable
1275-4(b)(4)(i)(a) defines the comparable
yield of a CPDI as the yield at which the debt instrument would have been issued if there were only noncontingent payments.
The CUT method also applies to related transactions similar but not quite comparable
to unrelated transactions.