The board had also declared a pro rata
dividend of $0.
Last week the News of the World raised its cover price by 5P and said it would maintain pro rata
Limited (Uramet), 8,750,000 shares will be offered on a priority pro rata
In Automobile Club, 353 US 180, the prepaid membership dues were income when received because a pro rata
recognition of the dues would not match income with expenses and the taxpayer was entitled to keep the dues even if no services were demanded.
For example, allocating expenses of active employees pro rata
to all accounts (including those of former employees), while allocating the expenses of former employees only to their accounts, would be unreasonable, because the former employees would he bearing more than an equitable portion of the plan's expenses.
According to mortgage broker Sari Rosenberg, president of Circle Mortgage Brokers, the pro rata
formula is derived by taking the underlying mortgage, dividing it by the total number of shares, multiplying by the shares for that particular unit and dividing by the value of the apartment.
In accordance with the merger agreement, the board declared a pro rata
dividend of $0.
The first amount is the excess of the shareholder's pro rata
share of the CFC's excess passive assets (if any) over the earnings of the CFC that already have been included in income for the U.
These pro rata
dividend declarations are contingent upon the completion of the merger prior to March 1, 2007.
1363(d), each of the limited partnerships should be viewed as an aggregation of its partners; consequently, C, as a limited partner in each of the partnerships, is deemed to own a pro rata
share of each partnership's inventory of automobiles and light trucks.
cost allocation frequently produced anomalous accounting results for these transactions.
Additionally, the companies announced the amounts, record dates and payable dates of the pro rata
dividends that will be paid shortly to Dow and Union Carbide stockholders.