The further they are in time from the acquisition, the less likely it is they relate to economic events that existed before the acquisition.
Entries made on a periodic basis - monthly or quarterly - are suspicious and may relate to period expenses.
In addition, when used in this release, the words "anticipate," "believe," "estimate," "expect," "intend," "plan," "predict" and similar expressions and their variants, as they relate to
the Company or our management, may identify forward-looking statements.
Example: A hospital incurred branch electrical wiring costs consisting of conduit, wiring and electrical connections, which relate to
particular items of hospital equipment (such as X-ray film processing equipment and hospital sterilization equipment).
In addition, the proposed regulations require that there be maintained financial and other documents filed with a foreign government entity, independent commission, or financial institution that relate to transactions between the reporting corporation and the foreign related party.
To the extent otherwise created, included in this category are records of loans, including third-party loans, relating to transactions between the reporting corporation and a foreign related party; guarantees of debts of the reporting corporation by a foreign related party (or vice versa); hedging and security arrangements between the reporting corporation and a foreign related party; research and development expense allocations; arrangements for furnishing services; patent and copyright registrations; and lawsuits in foreign countries that relate to intercompany transactions.
patent applications relate to
key gene and protein sequences from the S.
The temporary regulations provide an example of taxes as they relate to
rental real estate.
NSC first asserted that the Supreme Court's opinion in Lincoln Savings imposed, as a necessary condition for the capitalization of any costs, a requirement that the costs relate to
the creation or improvement of a separate and distinct asset.
Expenditures incurred after the point that the product or property (or component of the product or property) meets its basic design spedifications related to function and performance level generally will not qualify as research and experimental expenditures under section 174 unless the expenditures relate to
modifications to the basic design specifications for the purpose of curing significant defects in design, obtaining significant cost reductions or achieving significantly enhanced function or performance level.
The investment must not relate to
, or be made in the normal course of, the trade or business of the taxpayer or any related person (which includes any contribution or loan to an employee stock ownership plan defined in section 4975(e)(7) or other qualified plan under section 401(a)).
These primarily relate to
charges the company plans to take relating to the restructuring of its U.
The factors responsible for the expected variances from previously projected amounts relate to
unanticipated fourth quarter events as set forth below:
Statements made in this press release relating to the timing of clinical trials and other aspects of product development and regulatory approvals or that otherwise relate to
future periods, are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.
Petrie Stores' remaining contingent liabilities primarily relate to
(i) guarantees by Petrie Stores of certain retail store leases to which Petrie Retail, Inc.