The Group incurred an operating loss of 322 million yen (compared with an operating loss of 63 million yen in the same period of the previous fiscal year) and an ordinary loss
of 369 million yen (compared with an ordinary loss
of 384 million yen in the same period of the previous fiscal year), resulting in a net loss attributable to owners of parent of 385 million yen, barely changed YoY from 386 million yen.
In the prior corresponding period, the company reported an ordinary loss
for the product transport business of 5.6 billion yen.
Yes, this is no ordinary loss
. But with loss comes the opportunity to learn," she stressed.
It wasn't an ordinary loss
but a setback that didn't only snap the Blaze Spikers' stirring 17-game unbeaten run in the tournament but also cast doubts on their ability to bounce back against a fired-up rival and keep the title.
For example, if an investment in a PTP has an ordinary loss
on line 1 and an equal amount of interest income on line 5 of Schedule K-1, the loss is a passive loss and the interest income is portfolio income.
In that case, the goal was to avoid sale or exchange treatment and thus achieve a fully deductible ordinary loss
rather than a capital loss.
The court allowed the ordinary loss
. CRI-Leslie implicitly endorses the view that Sec.
When a taxpayer abandons a partnership, however, does an ordinary loss
Kobelco Construction Machinery was responsible of a 12.9% decline sales in the first nine months of the year to $1.79bn compared with the same period last year, and in the business made an ordinary loss
of $80m, compared to a profit of $175m a year ago.
When selling real property for a loss, the taxpayer will incur an ordinary loss
that can be utilized to offset ordinary income.
The Tax Court recently upheld the IRS's denial of an ordinary loss
and other deductions claimed by Robert and Pamela Redisch with respect to their former second home (Redisch, T.C.
The loss is an ordinary loss
, not a capital loss (which means it does not have to be and should not be netted against capital gains).