If your gain exceeds this amount, you must allocate the gain pro rata among all appreciated property.
Instead, under Section 1366(a)(1), each shareholder reports their pro rata share of income or loss on their individual income tax return.
FORBES: Tax Court Holds S Corporation Shareholders Liable for $30 Million Tax Deficiency
Hybrid courses free up classroom space, which means that an institution can enroll more students without making pro rata investments in buildings.
FORBES: Q&A with Christensen and Eyring on their new book: "The Innovative University"
One of the reasons that's very difficult to give is the lack of GPs, pro rata, compared to other parts of Europe.
Retrieval is priced differently, with 5 percent of your storage (pro rata) downloadable for free, but beyond that you'll have to pay.
ENGADGET: Amazon launches Glacier archiving service, a cheap way to put your files on ice
First, they must carry a pro rata profit actually earned by the fund, instead of a fixed return being tied up with their face value.
FORBES: Islamic Funds - Sharia Law and Investment Structures
When they insure a bond for 20 years, they receive the entire 20 years of premiums in advance and then report the yearly income pro rata.
Someone who works 20 hours a week and who delivers exceptional results on a pro rata basis should be eligible for promotions and viewed as a top performer.
WSJ: Ignore Sheryl Sandberg: How to Get More Working Women to the Top
In assessing the performance of Berkshire Hathaway he counts, not the price appreciation for the companies in which Berkshire has big stakes (like Coca-Cola), but Berkshire's pro rata share of their net.
Sprint Nextel (S) has agreed to exercise its pro rata preemptive right to the offering such that it will purchase, in a separate, private transaction, only shares of class B common stock.
The Government of the Republic of Botswana, which currently owns a 15 percent stake in De Beers has the opportunity to participate in the transaction and increase its interest in De Beers, on a pro rata basis, to up to 25 percent.
FORBES: Anglo American Receives Final Regulatory Approval for De Beers Acquisition
Similarly, if the ultimate concern here is to not bestow a benefit upon a competitor, then why not create something akin to the present Broker Protocol and require new employer firms to reimburse the former employer for the remaining pro rata training costs?
FORBES: Wells Fargo Embroiled In Another Trainee Fee Dispute
What is truly revolutionary about Crawford is the proposed remedy: Parents of kids attending failing schools would be permitted to take the pro rata share of public money spent on their children and use it to pay for them to attend other schools, public or private.
Current stockholders in the company will have the option to redeem their shares in return for an amount of cash that is equal to their pro rata share of the funds remaining from the 2010 offering, or they can choose to stay on and ride with Falcone.
FORBES: Amid SEC Charges, Hedge Fund Manager Phil Falcone Attempts Audacious IPO
In triple-net leases, the tenant pays a pro-rata share of all property expenses.
You must report this pro-rata distribution on Form 8606 and attach it to your return.
However congress decided to force you to combine the two and pay a pro-rata tax.
FORBES: How A High-Earning Couple Got Roth IRAs And You Can Too
The SPVs were distributed pro-rata participation interests in various Yorkville securities.
Motorola provided operating margins for each of its business, and we estimated gross margins by allocating operating expenses to each division on a pro-rata basis based on revenues.
If it had been King Solomon sitting in as Tax Court judge, he might have suggested that the Elkins children slice the artworks up into pro-rata pieces and then see how much they are worth.
FORBES: Only Modest Valuation Discounts Allowed On Estate Artwork
The main difference being that the more traditional model, featuring pro-rata allocation and collection of payment for order flow, is more geared towards one facet of the investing community, comprised in large part by retail investors who are using options limit orders and other very simple strategies.
应用推荐