Factbites
 Where results make sense
About us   |   Why use us?   |   Reviews   |   PR   |   Contact us  

Topic: 382


Related Topics
348
719
674
848
360
593
591
633

  
  IRC Sec. 382 limitation - determining value of the old loss corporation. (Federal Taxation)
Section 382 of the IRC sets the limit as to how much net operation losses an organization that has just undergone an ownership change can deduct from its income.
The maximum deductible amount is derived by multiplying the value of the old loss corporation's stock prior to the change in ownership, defined by Sec 382(e)(1) as the value of the corporation itself, by the long term tax exempt rate.
382 (e)(1) defines value of the old loss corporation as the value of the stock immediately before the ownership change.
www.nysscpa.org /cpajournal/old/13808663.htm   (1279 words)

  
 The 382 train engine of Casey Jones.
The 382 was renumbered during its 37 years as 212, 2012, and 5012.
Reportedly the 382 was to take five lives before it was retired from service in 1935.
In 1980, the engine was moved to the Casey Jones Village in Jackson, Tennessee with country music singer Roy Acuff riding in the cab.
www.trainweb.org /caseyjones/382.html   (554 words)

  
 Calculating the Section 382 Annual Limitation: A More Relevant Task for Consolidated Groups
In general, a section 382 ownership change occurs when the percentage of stock held by one or more 5-percent shareholders of a loss corporation increases by more than 50 percentage points over the lowest stock ownership held by such shareholders on a particular testing date within a prescribed period (usually a three-year period).
The section 382 annual limitation is intended to approximate the amount of income that LossCo could have produced as a return on equity, absent the acquisition, had it invested its capital in tax-exempt securities.
The regulations under section 382 contain a special rule for determining the value of a corporation that is a member of a controlled group of corporations on the date of the section 382 ownership change.
www.us.kpmg.com /microsite/tax/ma_insider/2001-1/stories/article04.htm   (2929 words)

  
 Information UV Protec 382
On a meter that measures at 400nm the reading should be at 8 or 9% transmission, which is equivalent to zero transmission at 382 nm.
On a meter that is adjusted to 382 nm the transmission should read between 0 and 2%.
Should through one of these reasons a lens surface be blistered or has holes, it can be corrected by placing the lens into hot neutralizer for 11/2 to 2 hours.
optochemicals.com /products/info_uvprotec382.htm   (342 words)

  
 Part 382
A carrier that uses owner-operators is not responsible for ensuring the owner-operator's compliance with part 382 unless it can be shown that the primary carrier has control of the owner-operator's operation of his or her CMV.
A commenter stated the definition used in part 382 is inconsistent with the definition used in part 40 and suggested that part 382 defer to part 40.
In response, we have modified the definition in part 382 to be consistent with part 40 and have retained the definition in part 382 so that the employer and employee clearly understand what constitutes a refusal to submit.
www.mrinc.com /part382.htm   (9490 words)

  
 End of Iowa 382   (Site not responding. Last check: 2007-11-06)
Highway 382 is one of those routes whose sole purpose was to provide access to a state park.
According to a Feb. 16, 2004 article in the Iowa City Press-Citizen, Solon is embracing its ownership of what used to be 382 and wants to improve it.
At left is the double arrow for 382.
www.angelfire.com /ia/jdmorrison/ends/ia382.html   (262 words)

  
 Corporate Tax - Class No. 42 - April 18, 1997
In fact, section 382 makes the crucial issue whether ownership has changed (although business continuity is not ignored completely).
The amount you can use is the "section 382 limitation": the value of the old loss corporation times the "long-term tax-exempt rate" (section 382(b)(1)).
The section 382 limitation is intended to reflect that return.
www.law.upenn.edu /fac/dshakow/corptax/class42.htm   (1187 words)

  
 382   (Site not responding. Last check: 2007-11-06)
382 limit One component of the annual limit...
382 limits the availability of a corporate net...
382, since it is considered part of the prechange...
ensiklopedie.com /382   (228 words)

  
 Blue Planet Studies English 382 WMU   (Site not responding. Last check: 2007-11-06)
This course is about reading the literature, learning how to evaluate it, learning how to find critical secondary source materials and combining this knowledge into a body of work such as reader response papers and research topics that will support both a literary interest as well as an educational interest.
Students who sign up for English 382 thinking that "kiddie lit" will be an easy four credit hours are advised to drop the class immediately.
Children's Literature is serious business, and English 382 tackles this literature with the same rigor as any other 300 level literature course at Western.
webpages.charter.net /blue51/eng382home.htm   (4006 words)

  
 BIL 382 - Workshop Leaders in Biology 160   (Site not responding. Last check: 2007-11-06)
However, you may still register for BIL 382 more than once, and the credits will count towards your general elective requirement.
If you are selected as a workshop leader, please note that you will need to register for ONE of several different sections of BIL 382 shown in the EASY system.
You may select any of the sections you wish, unless one of the instructors has indicated that s/he is more restrictive about workshop leaders.
www.bio.miami.edu /workshop/382.html   (343 words)

  
 382 Encyclopedia Article, Definition, History, Biography   (Site not responding. Last check: 2007-11-06)
Looking For 382 - Find 382 and more at Lycos Search.
Find 382 - Your relevant result is a click away!
Look for 382 - Find 382 at one of the best sites the Internet has to offer!
search.localcolorart.com /search/encyclopedia/382   (247 words)

  
 Class 382: IMAGE ANALYSIS / U.S. Patent Classification Definitions
Pattern* analysis or verification limited to the intrinsic properties of a document is classified elsewhere.
Reading or sensing of coded indicia which does not include the recognition of any alphanumeric character or pattern* is classified elsewhere..
However, reading or sensing of pattern*s or alphanumeric characters in combination with coded indicia is classified in this class (382).
www.uspto.gov /web/offices/ac/ido/oeip/taf/def/382.htm   (10117 words)

  
 The 382   (Site not responding. Last check: 2007-11-06)
Casey Jones's engine, the 382, was brought to the shop at Water Valley after the wreck and rebuilt "just as it had come from the Rogers Locomotive Works in 1898," says Bruce Gurner.
Bob Ward, a painter in the shop, had just finished the numbers on the engine when it was taken out to the shop lead track and photographed.
"Norton and the 382 went into the switch at high speed, tearing up a cut of box cars and nearly demolishing the 382," Gurner says.
www.watervalley.net /users/s/382.htm   (202 words)

  
 382   (Site not responding. Last check: 2007-11-06)
Voters in USD 382 can't yet see what they approved last June with a $14.5 million bond issue, but work is progressing towards construction of a 96,000 square foot high school addition to the Pedigo Technology Building.
Phillip Bennett, the former chief executive of commodities trader Refco, was charged with securities fraud Wednesday.
Governor Mitch Daniels says since higher heating costs are expected in the coming months, the income threshold for energy assistance will be expanded.
www.infothis.com /find/382   (338 words)

  
 HEALTH & SAFETY CODE - CHAPTER 382   (Site not responding. Last check: 2007-11-06)
(b) To assist in fulfilling its authorization provided by Subsection (a), the commission may issue: (1) special permits for certain facilities; (2) a general permit for numerous similar sources subject to Section 382.
The notice and hearing requirements of Subsections (b)-(g) apply only to an applicant for authorization to use a standard permit issued under Section 382.05198.
An applicant for a permit for a concrete plant that does not meet the requirements of a standard permit issued under Section 382.05198 must comply with: (1) Section 382.058 to obtain authorization to use a standard permit issued under Section 382.05195 or a permit by rule adopted under Section 382.
www.capitol.state.tx.us /statutes/docs/HS/content/htm/hs.005.00.000382.00.htm   (10483 words)

  
 Lunati 382 Stroker Kits EA035-382 By Lunati from LMPerformance, Inc.
Lunati 382 Stroker Kits EA035-382 By Lunati from LMPerformance, Inc.
Lunati 382 Stroker Kit uses a 3.900" bore and a 4.000" stroke to achieve 382 cubic inches.
This site may not be copied in part or whole without written consent from LMPerformance, Inc.
www.lmperformance.com /3323/1.html   (199 words)

  
 Action Agenda of November 5, 1996   (Site not responding. Last check: 2007-11-06)
ACTION: (A-382) Approved as amended per staff’s addendum correcting a scrievner’s error regarding the dates of the contract term.
MOTION TO APPROVE agreement between Broward County and Northport Marketplace, Ltd. for placement and maintenance of awning between the retail development and the Convention Center.
MOTION TO FILE Resolution No. 96-93 of the Board of County Commissioners of Hendry County, Florida urging “NO” votes on Constitutional Amendment proposals 4 and 5 for the 1996 General Election.
www.co.broward.fl.us /actionagendas/fai00963.htm   (3615 words)

  
 FedoraNEWS.ORG
This update can also be installed with the Red Hat Update Agent; you can launch the Red Hat Update Agent with the 'up2date' command in the terminal.
--------------------------------------------------------------------- Fedora Update Notification FEDORA-2004-089 2004-03-09 --------------------------------------------------------------------- Name : less Version : 382 Release : 1.1 Summary : A text file browser similar to more, but better.
Description : The less utility is a text file browser that resembles more, but has more capabilities.
fedoranews.org /updates/FEDORA-2004-089.shtml   (271 words)

  
 #382 (03/24/94): Dangers of Hormones in Milk [rBGH]   (Site not responding. Last check: 2007-11-06)
#382 (03/24/94): Dangers of Hormones in Milk [rBGH]
Back issues available by E-mail; to get instructions, send.
For further information about making tax-deductible contributions to E.R.F. by credit card please phone us toll free at 1-888-2RACHEL.
www.monitor.net /rachel/r382.html   (1241 words)

  
 [No title]   (Site not responding. Last check: 2007-11-06)
All fields in the form must be completed; carriers are to enter ‘‘0’’ where there were no complaints in a given category.
Each annual report must contain the following certification signed by an authorized representative of the carrier: ‘‘I, the undersigned, do certify that this report has been prepared under my direction in accordance with the regulations in 14 CFR Part 382.
I affirm that, to the best of my knowledge and belief, this is a true, correct, and complete report.’’ Electronic signatures will be accepted.
www.americawest.com /common/resources/_downloads/ACAA_14_CFR_part_382.doc   (7767 words)

  
 Rapid Drug Test Systems - Training Course Outline
(DOT 49 CFR Part 382 Section 382.307 (a)
Appendix B: DOT CFR 49 Part 382 Code of Federal Regulations
Rapid Drug Test Systems SM A division of JMB Enterprises Inc.
www.mabassoc.com /SAToutline.php   (153 words)

  
 Storm Prediction Center Severe Thunderstorm Watch 382 Status Reports   (Site not responding. Last check: 2007-11-06)
Storm Prediction Center Severe Thunderstorm Watch 382 Status Reports
Press enter or select the go button to submit request
Watches, Mesoscale Discussions, Outlooks, Fire Weather, All Products, Contact Us
www.spc.noaa.gov /products/watch/ws0382.html   (52 words)

  
 Amazon.com: Books: Wellingtons Peninsula Regiments (1: The Irish (Men at Arms, 382)   (Site not responding. Last check: 2007-11-06)
Amazon.com: Books: Wellingtons Peninsula Regiments (1: The Irish (Men at Arms, 382)
Join Amazon Prime and ship Two-Day for free and Overnight for $3.99.
Wellingtons Peninsula Regiments (1: The Irish (Men at Arms, 382) (Paperback)
www.amazon.com /exec/obidos/tg/detail/-/1841764027?v=glance   (741 words)

Try your search on: Qwika (all wikis)

Factbites
  About us   |   Why use us?   |   Reviews   |   Press   |   Contact us  
Copyright © 2005-2007 www.factbites.com Usage implies agreement with terms.