The goodwill and going concern value were not amortizable
. One exception to this rule was that noncompetition agreements entered into by the selling business or its owner(s) were amortizable
over the term of the agreement.
The Proposed Regulations would apply the BEAT to nonrecognition transactions if such transactions import depreciable or amortizable
property into the U.S.
Further, other benefits of the transaction are expected cash tax benefits of an estimated USD16m annually, with a net present value of about USD150m, associated with a section 338(h) (10) election that creates a depreciable/ amortizable
"stepped-up" tax basis (to fair market value) in some Taylor US assets; targeted synergies of over USD15m; EPS profitable within the first year of acquisition; Middleby Debt to EBITDA leverage ratio after transaction will be under 3.0 times by end of 2018; expected interest cost of LIBOR + 1.625% at transaction close; and estimated annual non-cash depreciation and amortization of USD25 to USD30m.
721(c) property is an amortizable
intangible with zero tax basis and a Sec.
CPAs should always look at the detail and supplementary information provided, in order to gather all of the information regarding amortizable
bond premiums for the respective tax year.
Exchange Group 3 would include intangibles such as the amortizable
More importantly, Mendez Galain pointed out, revamping the energy program will eliminate any possibility that the country could be left without energy, become paralyzed, or be forced to operate above amortizable
The transaction is expected to close during the third quarter of 2013, and CoreLogic says it expects to realize cash tax benefits from certain acquired amortizable
intellectual property, amortizable
goodwill and net operating loss carry-forwards with an estimated present value of approximately $115 million.
parameter for facility (Ap_F) is computed differently from that of server (Ap_S) owing to the different amortization periods.
The IRS determined that the covenant was an IRC [section] 197 intangible and therefore amortizable
by Recovery over 15 years.
Because the Transaction Cost Regulations do not require a taxpayer undertaking a covered transaction to capitalize amounts incurred for non-inherently facilitative activities performed before the bright line dale, a taxpayer must analyze whether such costs are deductible or amortizable
under IRC sees.
Unrestricted cash payments to a tenant generally are amortizable
by the landlord over the lease term (including reasonably certain renewals).