If the IRS or the taxpayer initiates a change from the IPIC pooling method to a different LIFO pooling method, the taxpayer most likely would have to change the number and composition of its LIFO pools.
The rules for LIFO pooling methods other than the IPIC pooling method are very subjective.
472-8 "does not explicitly link the scope of the taxpayer's LIFO election and the method of pooling selected by the taxpayer ('linkage').
We calculated 1-day and 5-day average and median acquisition premiums for both pooling and purchasing companies.
In Pfizer's recent acquisition of Warner Lambert, the pooling of the companies involved an acquisition premium approximately 34% above Warner Lambert's stock price just before Pfizer announced its first bid.
NOI-00-3, announcing Telcordia as the interim pooling administrator for the mandatory trial in the 515 and 641 NPAs and setting an implementation schedule.
For further information about the Telcordia Center for Pooling Administration, visit www.
Accordingly, the restriction against including purchased goods in a manufacturing NBU pool should not apply to taxpayers pooling
via the IPIC pooling
Except in the most unusual circumstances, it seems inconceivable a true pooling of interests could occur when one merger partner is 5 to 20 times larger than the other.
pooling method merges during 1971-82 as published in the July 1990 issue of the Accounting Review, a 40% size restriction would have eliminated all but one of them.
Illuminet Senior Product Manager Rebecca Stillings said, &uot;As the NPA (Number Pooling Administrator) reclaims and redistributes the unused numbers, Illuminet will capture and manage the new information for accurate call routing and billing purposes.
NPAC regions, Illuminet can offer any telecom provider, whether regional or national in scope, access to Number Pooling data.
Few secondary marketers take full advantage of profit opportunities during the pooling
and delivery stage of secondary marketing," Richard continued.
These same changes facilitate number pooling, a system that minimizes the need for new area codes by gathering unused numbers for reassignment to service providers in need of telephone numbers.
4 upgrade, which contains a module that streamlines number pooling operations.