Also found in: Dictionary, Thesaurus, Medical, Financial, Idioms, Encyclopedia.
Related to pledged: Pledged Assets
References in periodicals archive ?
The final regulations generally provide for the following valuation events: (1) a more-than-de minimis contribution to a disregarded entity of property, other than property pledged to secure a partnership liability; (2) a more-than-de minimis distribution from a disregarded entity of property, other than property pledged to secure a partnership liability; (3) a change in the legally enforceable obligation of the disregarded entity's owner to make contributions to the disregarded entity; (4) the incurrence, refinancing or assumption of an obligation of the disregarded entity that does not constitute its payment obligation under the regulations; and (5) the sale or exchange of a non-de minimis asset of the disregarded entity in a transaction outside of the normal course of business.
Maloof claimed he was entitled to increase his basis in the stock of Level Propane by $4 million because he personally had guaranteed the loan, pledged stock to secure it and incurred a cost when he lost "control" of Level Propane.
About 80% of those studied never reported taking a virginity pledge, 13% said they had pledged but in a later 5-year followup said they had not (they were counted as inconsistent pledgers in the study), leaving only 7% of "consistent pledgers," who reported at least once that they had pledged and never said otherwise.
At LinuxWorld in August, IBM pledged not to assert any of its patents against the Linux kernel.
Security for the consolidated transportation bonds is broad-based, consisting of certain pledged taxes, including motor fuel, motor vehicle titling, and corporate income taxes, except for a portion of collections that are shared with other state and local agencies.
In TAM 200604033, the IRS concluded that a VPF was a common law sale at (or near) inception, because the taxpayer (among other things) permitted the counterparty to borrow the shares the taxpayer pledged as collateral.
Security for the bonds consists of certain pledged taxes as well as available department revenues if the taxes are insufficient to provide for debt service.
Fitch's 'A' rating on the senior lien bonds and 'A-' rating on the junior lien bonds balances both the relatively stable quality of the revenue streams pledged to the SCTIB and the high level of leveraging.
In addition, under the stock-pledge agreement, the redeemed X stock is pledged to A as security for his installment note.
Coverage of projected maximum annual debt service ($136 million in 1998 following refunding) from actual pledged taxes in fiscal 1993 is strong at 4.
New revenues pledged by the bank this year are expected to be leveraged to finance additional project commitments.
Estimated maximum annual debt service coverage from pledged taxes in fiscal 1993 is strong at 4.