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If the disregarded entity has a payment obligation for more than one partnership liability, the partnership must allocate net value among the partnership's liabilities in a reasonable and consistent manner, taking into account their relative priorities.
The Board will consider that the supervision standard has been met where it determines that the applicant bank is subject to a supervisory framework that is consistent with the activities of the proposed representative office, taking into account the nature of such activities.
We should strive toward unity in diversity, taking into account the unique qualities of each country.
Her key points: There are good reasons to be confident, taking into account the track record of European supervisors.
However, the value of his book lies in the fact that he challenges us to refocus our view of Garcilaso by paying attention to neglected texts and by taking into account the complexity of his poetic corpus.
At the close of the year, taking into account the distribution, X's earnings and profits should be (1) decreased by the fair market value of the property distributed ($200) and (2) increased by the liabilities assumed to the extent they do not exceed the property's fair market value.
In the preamble, the IRS and Treasury Department state that the new regulations address three concerns: (i) minimizing the cases of potential over-and under-application, (ii) taking into account updated U.S.
By updating basis calculations regularly, taxpayers increase the likelihood of taking into account all required stock basis adjustments.
In addition, there is a need to introduce an economic approach to environment and health through, for example, better identification of the quantitative links between environment, health, and economic growth (e.g., through green national accounting), or the introduction of liability and compensation schemes, taking into account the irreversibility of damage to health and the environment and intergenerational equity (cost imposed by the current generation on future ones).
A multivariate analysis was performed among HPV-positive women, taking into account age, study center, HPV type, history of Pap smears, pill use, number of full-term pregnancies and presence of antibodies to C.
All of this is weighted and correlated with the objective of determining where investments should be made while taking into account the fundamental importance of sustainability.
IQ/Quote for Windows 95 calculates quotes, taking into account user-defined cost factors such as material cost, profit margins, machine-hour rates, and secondary operation costs.