41) A cost not capitalized
under the INDOPCO regulations still may be subject to capitalization under section 263A.
38,750,000 class K twelfth priority floating rate capitalized
interest term notes 'B'.
20,187,500 class H floating rate capitalized
interest notes due 2042 'BBB';
If separately stated, the treatment of a fairness opinion fee is relatively straightforward--it is capitalized
in its entirety as an inherently facilitative cost if the transaction is ultimately consummated.
4) The advertising ruling reads in part: "Only in the unusual circumstances where advertising is directed towards obtaining future benefits significantly beyond those traditionally associated with ordinary product advertising or with institutional or goodwill advertising, must the costs of that advertising be capitalized
To the extent T realizes a loss on the put option, it is capitalized
into the basis of the X shares that T identified.
Indeed, the Bulletin clearly distinguishes installation costs, which are capitalized
to replacement assets, from removal costs, which relate economically to the asset disposed.
Just over 89% of Florida banks were Well Capitalized
or Adequately Capitalized
two years ago.
As in the proposed regulations, the satisfaction presumption is not available to a disregarded entity, but may be available to a thinly capitalized
entity regarded as a partner for Federal tax purposes.
As under the current regulations, costs incurred to acquire or produce real or tangible personal property having a useful life substantially beyond the end of the taxable year must be capitalized
Specifically, immaterial leases should not be capitalized
The difference between the carrying amount of a policy (acquisition cost plus capitalized
premiums plus income recognized) and its face value is recognized as income ratably over the insured's life expectancy.