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determinable interest
2 similar searches for determinable interest
3.632 documents for determinable interest
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REAL PROPERTY - summary judgment; final appealable order; easement; public streets; dedication plat; R.C. 711.06; fee interest; R.C. 711.07; determinable or qualified fee; equitable easement; conveyance of land dedicated to public purpose; R.C. 732.121; vacation of a public road; reversionary interest
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The Emergency Economic Stabilization Act (the Act) signed by President Bush on Oct. 3, 2008, contains a revenue raiser that would require hedge fund managers of offshore funds and certain other tax indifferent entities to include all fees into income virtually on a current basis. The new provision set forth in Internal Revenue Code (IRC) Section 457A (Section 457A), is effective for services performed after 31 December 2008, but also affects fees for services before that date, generally requiring income inclusion for such fees no later than the tax year beginning before 2018. Hedge fund managers' carried-interests remain unaffected. Section 457A defines deferred fees in a fashion similar to that set forth in Section 409A, but with an important exception that fees are considered deferred...
... compensation that does not have a determinable value at the time that the substantial risk of for...
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Internal Revenue Code s. 163(l IRC section 163(l) which was enacted as part of the Taxpayer Relief Act of 1997 may result in no deductions for interest paid on corporate debt instruments issued beginning June 9, 1997 where part or all of the interest is contingent. Interest is contingent if it is determinable by referring to debt issuers' or related persons' equity or profit. The stringency of the new law may discourage new financing and modifications of existing instruments.
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...(l) Non-contingent trust interest means a trust interest capable of determination wi...(o) Trust estate means the determinable and beneficial interest of a beneficiary or princi...
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In September 2006, FASB issued Statement of Financial Accounting Standards (SFAS) 157, Fair Value Measurements (now Accounting Standards Codification (ASC) section 820-10, Fair Value Measurements and Disclosures), with the stated objective of simplifying the measurement and disclosure of fair value information. The application of this guidance to investments in certain nonpublic entities, such as alternative investments, proved more difficult than originally envisioned. Individuals and institutions purchase alternative investments to achieve a specific investment objective while diminishing risk. Alternative investments include ownership interests in hedge funds, private equity funds, real estate funds, venture capital funds, offshore fund vehicles, and fund of funds. ASC section 820-10...
... interests that do not have a readily determinable fair value and either are in an investee that has ...
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..., represents beneficial ownership interests in a combination of two or more underlying classes... in an enterprise at fixed or determinable prices. However, the term does not include convert...
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... or disposition of such property, nor to interest, dividends, royalties, other fixed or determinable...
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... without regard to the exact beneficial interest of each beneficiary in the trust(s). For a revocab...: The account is insured as to the determinable interests of each participant to a maximum of $250...
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... him in return for his sale of a property interest in a copyright and not a payment to him of a royal..., emoluments, or other fixed or determinable annual or periodical gains, profits, and income, o...
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... that constitute either fixed or determinable annual or periodical income described in paragraph...(b)(4)(i) to the extent they involve interest on obligations in bearer form or on foreign-target...
