Congress intended to apply the requirements only to taxpayers that purchase short-term obligations
or debt instruments.
Obligations subject to the special treatment of IRS Notice 88-108 are those that are collected within 30 days of their issuance, but the exclusion of such short-term obligations
does not apply if the controlled foreign corporation holds obligations that would constitute U.
6, Classification of Short-Term Obligations
Expected to be Refinanced, and FASB Technical Bulletin (TB) no.
CCP II's expected 'F1' short-term debt rating reflects the fact that the issuances rank pari passu with JPMS's short-term obligations
The applicable Federal rate (AFR) when the partnership agreement is to be signed is 6% for short-term obligations
In both countries, short-term obligations
did not become a dominant means of raising cash.
Under section 1281, discount on short-term obligations
is recognized on a straight-line basis, even though the method is contrary to the effective-yield method required for recognizing original issue discount on long-term instruments.
The analytical process for commercial paper includes an analysis of a company's capacity to generate cash to service its short-term obligations
and considers the variety, availability and stability of alternative sources of liquidity.
The Company will use the proceeds to meet certain short-term obligations
, expand relationships with its development partners, and advance the development of its ProUroScan(TM) prostate imaging system while it continues to pursue additional financing opportunities.
The fund pursues its objective by investing in high-quality, short-term obligations
of the U.
The fund pursues its objective by investing in short-term obligations
Fleet Boston Corporation Rating Senior Notes 'A' (Single-A) Subordinated Notes 'A-' (Single-A-Minus) Preferred Stock 'BBB+' (Triple-B-Plus) Commercial Paper 'D-1' (D-One) Fleet National Bank Long-Term Obligations 'A+' (Single-A-Plus) Subordinated Debt 'A' (Single-A) Short-Term Obligations
'D-1' (D-One) Fleet Bank, N.