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This work, too often unsung, deserves special recognition, and so this Awards Program recognizes the commitment to excellence exhibited throughout our tradecraft.
Applying these rules to Example 1 above, A would still recognize $100 dividend income, but would also have a $30 realized loss (A's basis in the redeemed shares), which A could not recognize until the final inclusion date or accelerated loss inclusion date.
The Citizenship Award recognizes students for their work ethic in the classroom and character development on the playground.
Additional paid-in capital 595 (To adjust current tax expense and taxes payable to recognize the current accounting tax benefit upon exercise of options) If all the same facts as above hold true except the options expire unexercised, there would be no deduction on the company's tax return.
The proposed Interpretation would permit an enterprise to recognize the financial statement effects of a tax position when the position is "probable" of being sustained by the enterprise following an audit by the taxing authorities.
The quest for design aesthetics will always be at the foundation of the architectural process, but through these awards we also recognize the importance of environmentally sustainable design processes.
We needed a place to recognize our people, to hang plaques, to have ceremonies acknowledging the contributions of our donors.
Parents should be aware that musical development starts before birth, and infants of a surprisingly young age can recognize musical patterns and begin musical production.
It is a time to not only recognize their ministry, but to remind everyone that we are all in this together as a community, and that we all have a vocation," says Lopez.
Hawaii may soon became the first state to recognize same-sex marriages.
In keeping with the complexity of Subchapter K, what constitutes an unrealized receivable is not intuitive, and the definition extends its reach to items not normally thought of as "unrealized receivables "Whenever a partner's share of these asset categories is disproportionately reduced, the withdrawing member must recognize this reduction as ordinary income.
Measure and recognize the assets acquired and liabilities assumed.
The present value income method is similar to the pro-ratable income method in that both capitalize the acquisition cost of a policy and of additional premiums, but the two differ in the way they recognize income.
Although the nation has rallied to support the survivors of the victims in the year since the attacks--and while both Congress and some state governments have taken unprecedented steps to recognize gay and lesbian relationships in the wake of the tragedy--Winter and many other same-sex surviving partners still are uncertain of what, if any, financial support they'll actually receive.