The watchdog group recommended that the Defense Department improve the budgeting for
carryover by reporting the purpose and amount of waivers in FRC budgets and requiring the Navy to analyze trend data on actual orders when developing budget estimates.
For regular tax purposes, the $50,000 of current-year charitable contributions is first applied, with $50,000 of the prior-year
carryover then applied.
In addition, even if a state conforms to the federal section 172
carryover provisions, a lag in the Code conformity date may result in nonconformity to an extended NOL
carryover period.
To test for
carryover effects, we controlled for starting density in the postexposure phase (by incorporating survival to metamorphosis as a covariate in the statistical model) when examining postexposure survival.
In 1981, taxpayers Arthur and Catherine Beyer had an investment interest expense
carryover o $151,849.
In the example above, the $6,000 cash contribution is below the AGI limit of $9,000 (50% of the couple's $18,000 AGI) and hence is factored into the
carryover calculation despite the taxpayers' election to use the standard deduction.
Instead, the military services used different methodologies for calculating the reported actual amount of
carryover and the allowable amount of
carryover since DOD changed its
carryover policy in December 2002.
382 and 383 limit the annual utilization of
carryover deductions and credits whenever an "ownership change" occurs.
The replacement property has a
carryover tax basis that is generally the value of the replacement property less the gain deferred in the exchange.
This article reviews the history of Revenue Procedure 81-70, which addresses the process for determining
carryover basis of widely held acquired stock, including the expansion of its application in the 1990s.
With little
carryover, and not a particularly big crop in the pipeline, any falls in prices may be smaller than buyers have been hoping for.
The ratings do not address the likelihood of payment of the noteholders' interest LIBOR
carryover amount or the certificate holders' interest LIBOR
carryover amount.
