Under the facts of Letter Ruling 9233001, in which the CFC's tax year coincided
with the shareholder's tax year, the subpart F income was included in gross income on the final day of the shareholder's tax year.
The report coincided
with a warning by 20 Ontario hospitals that shortages of emergency physicians may force them to temporarily close their emergency rooms.
He said it was sad that the parade had coincided
with the live televising of the Old Firm fixture.
Sky gazers in China and Russia got a double delight Sunday when the sun disappeared behind the moon in a total solar eclipse that coincided
with a rare view of the bright Hale-Bopp comet.
While looking at the results of the Deep Sea Drilling Project's Site 218 in the Bengal Fan off the coast of India, he discovered pulses of coarse turbidites, erosional debris washed to sea from the nearby Himalayas, that coincided
with the times of greatest plate speed.
The workshops coincided
with the 2006 International Symposium on Extreme Ultraviolet Lithography, which was organized by the EUV Cluster Steering Council in cooperation with SEMATECH and fellow consortia EUVA and ASET.
I think I've been very lucky in my career in that popular taste has coincided
with what I thought was cool.
The surveyed area coincided
with the zone where previous surface sampling have returned a wide geochemical anomaly (28% of all samples have returned gold values greater than 0.
The Chinese consumer enthusiasm for the Exhibition Games that coincided
with our visit paralleled the receptivity our Trade Mission enjoyed in meetings with Chinese NewMarket business partners.
While initial analysis suggests that the relationship between the two has lessened throughout the years, the results are nonetheless consistent across policy periods save for a single monetary period in the mid-1990s that coincided
with the tech boom.
The remarks coincided
with Monday`s unveiling of a new U.
8 million funding which coincided
with the reverse acquisition of publicly traded, Promos, Inc.