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Applying these rules to Example 1 above, A would still recognize $100 dividend income, but would also have a $30 realized loss (A's basis in the redeemed shares), which A could not recognize until the final inclusion date or accelerated loss inclusion date.
Mariposa teachers recognize the importance of reading, and its mastery for all subjects,'' says Sheldon Epstein, school principal.
When a company grants an employee an NQSO, it recognizes the related compensation expense and records a tax benefit equal to the compensation expense multiplied by the company's income tax rate.
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.
The first award will recognize a design professional or design firm, and the second will recognize a business organization.
Phillips Award recognizes outstanding service by a member of one of PIMA's Professional Specialist Group committees.
Hawaii may soon became the first state to recognize same-sex marriages.
Companies will still recognize compensation for most performance-based options and other equity securities they issue to employees.
A domestic transferor corporation must recognize gain in a reorganization involving an outbound transfer of assets notwithstanding the application of section 361 unless, subject to basis adjustments and other conditions prescribed in future regulations, such transferor corporation is controlled (within the meaning of section 368(c)) by 5 or fewer domestic corporations.
The contributing partner must recognize gain equal to the lesser of the remaining unrecognized Sec.
1245 was disposed of at a gain, the taxpayer was required to recognize ordinary income under Sec.
When the beneficiary has an unconditional right to receive all or part of the specified cash flows from a charitable trust or other identifiable pool of assets, it must recognize the beneficial interest.