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For example, if an issuer recognizes $10,000 of compensation cost in connection with the issuance of an option, and the issuer's tax rate is 35 percent, the issuer accrues a deferred tax asset of $3,500, and increases income with an associated tax benefit.
Section 106--Foreign Public Accounting Firms: Foreign accounting firms that prepare an audit report for any issuer are subject to the SOA, in the same manner and to the same extent as a public accounting firm organized and operating under U.
Terms are also quite flexible, and can be written to favor either the issuer or buyer; conversion price, dividend, redemption, covenants and protective restrictions, and warrants are all fair game in negotiations.
From January through September 2002, the IRS entered into more than 60 closing agreements with issuers without taxing any investors of bonds that were under audit.
At that time, 10 percent of the issuers offered plans with interest rates of less than 16 percent, and only two issuers had plans with rates of less than 14 percent.
Co-branding is now prevalent in many merchant sectors, leading issuers to look beyond this "traditional" list
Annual fees received from each issuer, broken down by audit and nonaudit services.
Corporations issue bonds that allow the holders to "put" the bonds back to the issuer after a stated period.
Card issuers also provide a variety of periodic information statements on procurement card transactions to the users, most commonly on a monthly basis.
As public issues have become fairly standardized, the yield advantage to investors has remained with smaller issuers or the esoteric assets found in the private market.
Two aspects of the cost issue warrant particular attention: comparative performance across product lines and comparative performance among different card issuers.
1275-4(a) (4), a debt instrument does not provide for contingent payments merely because it is convertible into stock of the issuer or stock or debt of a related party (or its cash or property equivalent).