G2 is a comprehensive e-business analytic platform designed to provide companies in the publishing/media/entertainment, multi-channel commerce, and financial services segments with deep insight into the relationships between Web site activity and business actions.
For Federal income tax purposes, the debt's conversion feature is ignored; interest accrues
at the debt instrument's overall yield based on the stated interest rate and any OID.
$4,500 of gross sales and includes $4,500 (less the corresponding cost of goods sold) in gross income in 2003, when W and Y settle their dispute.
1942) ("where interest actually accrues
on a debt of a taxpayer in a tax year the statute plainly says he may deduct it.
Dividends on such shares will thereafter cease to accrue
4 million of LAN's LANPASS members the ability to accrue
and redeem mileage on each other's networks (note 1).
Letter Ruling (TAM) 9538007 held that taxpayers must continue to accrue
original issue discount (OID) on debt instruments even when the issuer's financial condition is such that there is no reasonable expectation that the accrued OID win be collected.
The corporation will be unable to pay the bonus this year (due to cash flow problems), but will accrue
Thus, if a partnership wishes to accrue
an expense to a related flow-through entity, it must defer a portion of the deduction equal to the maximum ownership percentage in either entity of those partners that are also owners of the related entity.
Interest shall accrue
at 12%, compounded annually and payable in cash on the earlier of conversion of the principal amount of the debentures or at maturity.
Some of these arrangements also provide for "interest" to accrue
on the amounts deferred until the benefits are paid to the participants.