84-58 held that, for returns filed after 1983, when a taxpayer elects to have an income tax overpayment credited against the succeeding year's estimated tax, the Service will apply
overpayments arising on or before the due date of the return against the first installment payment of the succeeding year's estimated tax, unless the taxpayer requests that it be applied to a later installment.
These exceptions apply
only if the stock owned prior to the acquisition was not acquired as part of a plan to acquire a 50-percent or greater interest in either the distributing or controlled corporation.
May elected to apply
the overpayment to its fiscal-year 1985 tax liability, but did not specify the estimated tax installment to which the overpayment should be applied.
, resume, dance photo, and other materials must be submitted prior to the audition date.
by: May 20, Contact: Sondra Fraleigh, Eastwest Somatics, 94 Lynnwood Drive, Brockport, NY 14420; 585.
July 4-28, Modern, Beg-Adv, Age 16+, Tuition: $790 CAN, Apply
by June 16.
by; May 1 Contact: Denise Bolstad, PNBS, 301 Mercer St.
by: May 15 (June seminar), July 15 (August seminar).
We are eager to explore how we might apply
the unique security features of this DNA-based technology across our products lines," said Jeff Luehring, director of research and development for Appleton's security products business.
The new applications will be based on the companies' proprietary biotechnology that provides the ability to embed or apply
combinations of DNA to products and applications.
A key to this exclusive biotechnology is the ability to embed and/or apply
combinations of plant DNA to patented products and applications.
Ultimately, the expanded e-commerce portal to be developed by Applied Biosystems may be used by scientists to apply
the genomic information within CDS more intelligently to their biological experiments.