Parties to a divorce agreement might want to consider transferring
assets other than options or agree to transfer the aftertax proceeds once an option is exercised.
Under Q&A 9, she is treated as transferring
the stock to her husband, who then transfers it to the bank.
Today's data explosion presents unprecedented challenges for storing and transferring
Peracchi may also present a planning opportunity for persons transferring
low-basis, encumbered property to a corporation in exchange for stock.
136 ESTABLISHES ACCOUNTING standards for transactions in which a resource provider makes a contribution by transferring
assets to an NPO or charitable trust that accepts them and agrees to use the assets on behalf of another entity or transfer the assets, plus any investment returns, to an entity the donor specifies.
assets is legal, provided the individual does not apply for Medicaid during the period of ineligibility triggered by the transfer.
A taxpayer considering transferring
assets to settle a debt should carefully analyze the tax consequences before entering into such a transfer.
Under IRC section 358, the "cost" of transferring
assets subject to liabilities is that the transferee's basis will be reduced by the amount of the liabilities assumed.
the Japanese government should not be negative because of the different nature of the provisions of the domestic law, but should actively cooperate with the APA (Advance Pricing Agreements) from the important standpoint of the elimination of double taxation for bona fide taxpayers with no intention of either avoiding tax or transferring
Market-launched in 2004, Aspera's products solve the fundamental problems of transferring
bulk data (files, directories of files, and generally any large data sets) over the Internet and private IP networks.
all of its A assets to g in exchange for all of the Z stock (the "first transfer").
National University will provide pre-transfer advising to students interested in transferring
and will provide all community colleges with information about preparation requirements for each of National University's degree programs.
Focusing on the "one day before" language might lead taxpayers to believe that the problem presented by the proposed regulation could be obviated simply by transferring
A's stock and then waiting two or three days before making the check-the-box election.
Rather than transferring
the policy directly to the shareholder, the corporation transfers it to a partnership of which the shareholder is a partner.
Organizations use SecureTransport for securely and reliably transferring
all types of sensitive information, including payment transactions and cash management reports, manufacturing and retail EDI files, and health insurance claims, member enrollments, and other transactions.