Losses flow through, too, allowing shareholders to offset income from other sources.

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So then how can A undo his mess and generate the basis in S Corporation 1 necessary to utilize the flow-through losses?

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This gives shareholders the added benefit of an increased stock basis, which may allow the shareholder to utilize flow-through losses allocated from the corporation.

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Elphinstone Estates Limited went into administration in September 2010 because of ongoing trading losses and cash flow problems.

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E-Trade will have to continue to work to improve its credit profile and weather losses and negative cash flow.

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Following the Bureau of Economic Analysis, they acknowledge that disaster losses are made up of two components (destruction of assets and the disruption of the flow of capital), making them different from economic losses.

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Falling coal prices and rising operational costs have been blamed for causing losses and "significant cash flow pressures".

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Their argument and, until recently, the conventional wisdom was that a restructuring would lead to significant losses for international banks - particularly in Germany and France - and that instability would flow through the entire European banking system.

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Since many households use credit cards to manage monthly cash flow for necessities like groceries and gas, "pulling credit at a time when job losses are increasing by over 50% year-on-year in most key states is a dangerous and unprecedented combination, " Whitney wrote in a research note.

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