kicks in, for instance, when you buy an apartment at $50,000, explained Home Savings of America's Nicholas M.
88-11 What are some of those transactions for which pro rata
cost allocation may be inappropriate?
Dow will pay two pro rata
dividends that together total Dow's current quarterly dividend rate of $0.
The SBJPA committee report provides that a person acquiring stock in an S corporation from a decedent would treat as IRD his pro rata
share of any item of income of the corporation that would have been IRD if that item had been acquired directly from the decedent.
The pro rata
dividend declaration is contingent on the completion of the merger prior to the next regularly scheduled dividend record date for Peoples Energy, which is March 22, 2007.
The declaration of the pro rata
dividend ensures that the timing of the merger will not adversely affect dividend payments to Unicom shareholders.
Without a pro rata
deemed distribution, the conflict between the regulations under Sec.
Recently, in revenue ruling 90-13, the IRS reaffirmed the notion that the deemed surrender that occurs in a pro rata
distribution satisfies the redemption requirement in a partial liquidation.
This Verizon Communications pro rata
dividend, combined with the pro rata
dividends declared on June 1 by the boards of Bell Atlantic Corp.
The Ninth Circuit recently ruled in Durando, 70 F3d 548 (1995), that shareholders' pro rata
share of S income is not self-employment income for Keogh plan deduction purposes.
NYSE:PVG), today declared a pro rata
quarterly distribution of $0.
The dividend is the pro rata
equivalent of an annual dividend of $1.