Most of the techniques use information from the completed cases to impute
a model-based estimate to the cases with missing data.
If the executives impute
$500,000 of additional income, the company will lose only $1.5 million in aircraft deductions provided those executives are not also classified as "covered employees" subject to section 162(m).
The Proposed Regulations embellished existing provisions that permitted the IRS to review controlled parties' dealings and impute
agreements between them to more accurately reflect the economic substance of their conduct, even if contrary to express contractual agreements.
Courts often erroneously impute
income when manipulation of income is possible, but has not been demonstrated.
As of March 2006, BLS changed the procedures used to impute
Strength: Maintains the size of the database Uses the information in each record to impute
the missing values in that record
Based on variations of the mean variance of prediction and the confidence bands formed by confidence intervals of the mean imputed SF-12 values, a cut point of number of missing SF-12 items was determined for using the simple versus the enhanced model to impute
SF-12 PCS and MCS scores.
Typically, research impute impute
a 4-year college degree to individuals who report completing 16th grade.
Such concentration maps will allow researchers to impute
outdoor air pollution levels at any residential location, independent of the location of monitors.
7872, which requires the parties to impute
interest income and expense on below-market-rate loans and treat the imputed interest as a gift.
The Federal Reserve Banks impute
this income when setting fees and measuring actual priced-service cost recovery each year.
The Board proposes to impute
the income from its clearing balance investments on the basis of a broader portfolio of investment instruments than used today.
In recent private letter rulings, the service said that no opinion would be expressed or implied concerning the application of section 7872 for split-dollar arrangements, but if the IRS begins to impute
interest it will be their death knell.
In effect, two known inputs (predicted future cash flows and observed market value) are used to impute
the apparent consensus market rate of return on the asset or liability.
The Service has tried to impute
incidents of ownership to a general partner in a similar case (Est.