the B

the B

n. the Frizbee. Let’s go out and play with the B.
References in periodicals archive ?
Under the existing regulations, the B note would have an issue price equal to its stated principal amount of $200.
If S and B were divisions of a single company, the sale of the B note to X would be treated as an original issue and the $50 excess stated redemption price at maturity over issue price would be accrued currently under Sec.
Once S and B no longer join in the filing of consolidated returns, the attributes of B's corresponding items are determined as if the S division (but not the B division) were transferred by the single corporation to an unrelated person.
Because S and B no longer join in the filing of a consolidated return, the attributes of B's corresponding items from its subsequent sale of the land are redetermined as if the S division (but not the B division) were transferred by the single corporation to an unrelated person at the time of P's sale of the S stock.
Because A bought stock in B, A will only need to reduce its basis in the B stock.