capitalization issue


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capitalization issue

n
(Stock Exchange) another name for rights issue
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capitalization issue to permit taxpayers to file accounting method changes under recently issued temporary regulations and revenue procedures.
WITH RESPECT TO THE capitalization issue, the IRS argues that the Tax Court erroneously concluded that Eastland was adequately capitalized because its capitalization complied with Bermuda regulatory laws.
The AICPA has the advertising cost capitalization issue, an issue of soft-cost recognition.
As part of the discussions with the NYSE regarding the $25 million capitalization issue, the NYSE has indicated to the Company that it is suspending the 45 day plan submission requirement for now, pending the results of the Company's appeal of the $25 million market capitalization requirement.
Richards, President and Chief Executive Officer of Irvine Sensors, said, "Both the $1 per share issue and the market capitalization issue are the direct result of the recent market decline in the price of our stock.
In addition, the shareholders also approved an authorization for a reduction of 13,000,000 previously repurchased shares, with a simultaneous capitalization issue in an amount corresponding to the number of cancelled shares or 18,084,644.
Should the NASD deem those plans unacceptable, it is anticipated that XATA's shares would continue trading as a NASD Small Capitalization issue.
This capitalization issue will likely be raised in many IRS examinations until the matter is resolved in the courts.
In addition the Board will also propose cancellation of up to 24,000,000 previously repurchased shares, with a simultaneous capitalization issue in an amount corresponding to the number of cancelled shares or 28,800,000 SEK.
All taxpayers are eligible for this relief, even if an IRS examination is in progress, with one basic exception: audit protection is not available with respect to any interest capitalization issue "under consideration" by the Service in an examination on Mar.
bank there is no thin capitalization issue under present law, even if the debt is backed by a parent's guarantee.
to resolve this capitalization issue via additional internal reinsurance or a reallocation of capital.