95-19 indicates that an interest capitalization issue
is under consideration if the taxpayer has received written notification, including an information document request, identifying a method or submethod as under consideration.
11p per share adjusted for the capitalization issue
in July 1994).
Vodafone AirTouch Plc (the "Company") (NYSE: VOD), Pursuant to a resolution of the shareholders of the Company at its Annual General Meeting held on 21 July 1999, the Company's board of directors approved a resolution on 14 September 1999 to implement a 4 for 1 capitalization issue
payable in the form of four shares for every one share held at 9.
Mersereau also advises clients on capitalization issues
relating to the tangible property "repair regulations.
The IRS continues to provide guidance for certain industries through its Industry Issue Resolution program, addressing capitalization issues
and challenges unique to certain industries.
WAM is best described as a relative value manager emphasizing mid-to-large capitalization issues
with both value and GARP (Growth At a Reasonable Price) overlays.
In simplistic terms and ignoring the capitalization issues
, a property that a building owner might realistically value at $1 million would be assessed at $450,000 by the city using its targeted 45 percent ratio, but assessed at $350,000 if using a generic 35 percent SBEA figure.
The rating downgrades reflect the unresolved capitalization issues
that have persisted for Asian Re due to continued reserve development stemming from the Thailand flooding losses and delay in execution of its capital infusion plan in a timely manner.
There are also risks associated with small and mid-capitalization issues
such as market illiquidity and greater market volatility than larger capitalization issues
It is particularly timely, given ongoing developments on capitalization issues
Olson's work at the Treasury Department on tax shelters, capitalization issues
, and simplification, as well as her continuing outreach to TEI and other tax organizations.
The committee said that "in general, the proposed regulations substantially simplify and resolve the numerous capitalization issues
generated by the [U.