References in periodicals archive ?
However, the taxpayer must abandon the entire lease.
In addition, the court allowed the deduction for some of the intangibles even though the taxpayer did not abandon all of them.
Robo callers generate a high percentage of abandons, sometimes as great as 40%, because they transfer calls via a "whisper," an automated voice that reads account numbers to agents.
LiveVox customers used to uncontrolled abandons from robo-caller products are delighted by the ability not only to minimize dropped calls, but to exploit the ACD functionality to run true skills-based routing.
If this dictum were followed, an abandonment loss could be claimed only if the taxpayer abandons a partnership interest that is not worthless.
On the other hand, an ordinary loss will occur when a partner abandons his partnership interest if