Memorandum

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Related to memoranda: memorandums, circulars

Memorandum

1. Any written document recording a proposal, decision, policy or anything else. Memorandums are very common in business and are used to ensure that information is communicated.

2. See: Private placement memorandum.

3. See: Memorandum of understanding.
References in periodicals archive ?
The memoranda analyzed are thus, the subsample of memoranda the president has chosen to publish.
During the President's meeting with the Emir of the State of Qatar, the Ministers accompanying the President of the Republic signed, on behalf of the Republic of Cyprus, one Agreement and three Memoranda of Understanding.
Another project, the Offering Memoranda of the Essex House, was instrumental in helping to close the largest hotel deal of 2005.
An index of interview memoranda, exhibits and visual aids follows the synopsis.
Although the issuance of these two memoranda seems to indicate the IRS's willingness to challenge these types of transactions based on multiple statutory and judicial theories, the sustainability of such challenges in a court has yet to be determined.
While a foreign government may submit a sharing request under an applicable MLAT, sharing agreement, or through diplomatic channels, the foreign investigative agency is not required to submit any memoranda requesting a share of the forfeited assets.
Rim Semiconductor Company (OTCBB: RSMI), an innovator in video-over-copper, has entered into memoranda of understanding with three equipment manufacturers concerning their evaluation and testing of the Company's Cupria[TM] 5001 transport processor.
At issue in Roxworthy were two memoranda prepared by KPMG LLP for the general counsel of Yum
My memoranda of May 21, 2003, designating the Secretary of the Army as Executive Agent for the Office of Reconstruction and Humanitarian Assistance, and June 16, 2003, providing for the exercise of that responsibility in support of the CPA, are modified accordingly.
All transactional documents, including agreements, contracts, instruments and schedules and, if the taxpayer's participation in the transaction was promoted, solicited or recommended by any other party, all material received from that other party or that party's adviser(s); --All internal documents or memoranda used by the taxpayer in the decisionmaking process, including information presented to the taxpayer's board of directors; and --All opinions and memoranda that provide a legal analysis of the item, whether prepared by the taxpayer or its tax professional.
The Court then examined the landlord's attorney's application and concluded that the hours expended in preparing post trial memoranda were excessive.
In two of the four offering memoranda, Vintech also included an "independent accountant's report" (IAR) prepared by the firm, which said the firm had reviewed the forecasted income tax basis statements of income, expense, partners' capital and cash flow for each of the years included in the forecasts.