Going forward, the analysts anticipate spread for the month of December 2018 to decline slightly owing to earlier re-pricing of deposits effective December 3, 2018, after the 150 basis
points uptick in policy rate in the final monetary policy announcement of CY18 with no simultaneous re-pricing on the asset side.
A corollary of the equality-of-inside-and-outside-basis rule is that only in rare circumstances will a partner be distributed money in excess of his or her partnership basis
, but, should it happen, instead of his or her basis
being reduced below zero, the partner recognizes gain.
* S corporation shareholders generally do not increase their basis
for debts owed by the company to third parties but create debt basis
only for a direct loan they make to the corporation.
Not only did we not see that spike, but the 30-day delinquencies actually fell by 16 basis
points from 3.79 percent to 3.63 percent.
Certify that the donee's use of the property was related to the purpose or function constituting the basis
for the donee's exemption, describe how the property was used and how that use furthered such purpose or function; or
If the acquirer knows the identity of the target's shareholders, the collection of this tax basis
data can be very straightforward.
The Federal Open Market Committee at its meeting on January 31, 2001, decided to lower its target for the federal funds rate by 50 basis
points to 5 1/2 percent.
In other words, belligerent occupation under the Hague Regulations can terminate on a district-by-district basis
throughout Palestinian Lands upon the withdrawal of Israeli troops and their redeployment to specified military bases.
Items of corporate income pass through to shareholders on a per-share per-day basis
. This pass through occurs without regard to whether the income is or is not distributed.
Generally, for every dollar of DOI Income which is avoided because of insolvency or bankruptcy, certain tax attributes (i.e., the debtor's loss carryovers and/or tax basis
of his assets) must be reduced by $1.
While the seriously delinquent rate for prime fixed loans was essentially unchanged from the first quarter of the year to the second, and the rate actually fell for subprime fixed-rate loans, that rate increased 36 basis
points for prime ARM loans and 227 basis
points for subprime ARM loans.
Generally, this is not a problem when the FMV of the property contributed to the corporation equals its basis
in the transferor's hands.
It's important to know the tax basis
in your home and keep accurate records.
The Internal Revenue Service has shown increasing interest in taxpayer compliance with Revenue Procedure 81-70, which provides guidance on determining the basis
of stock acquired in stock purchase transactions (mainly stock swaps).
Net income as a percentage of assets rose only 5 basis
points last year, to 0.54 percent, despite a sharp increase in lending margins and large gains on securities (table 1 ).