executory contract accounting

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360 documents for executory contract accounting

- 26 CFR 1.988-5 - Section 988(d) hedging transactions.
... this paragraph (a) as a hedge) is a spot contract, futures contract, forward contract, option contra...) according to its regular method of accounting. K has also paid $100 as a return of principal in ...(b) Hedged executory contracts(1) In general. If the taxpayer enters in...
- Code of Federal Regulations - Title 26: Internal Revenue
- in Re Qintex Entertainment, Inc.; Hal Roach Studios, Inc.; Qintex Productions, Inc., Debtors. Otto Preminger Films, Ltd., Appellant, v. Qintex Entertainment, Inc.; Hal Roach Studios, Inc.; Qintex Productions, Inc., Appellees. in Re Qintex Entertainment, Inc.; Hal Roach Studios, Inc.; Qintex Productions, Inc., Debtors. Campbell-Devon Productions, Inc.; George C. Scott, Appellants, v. Qintex Entertainment, Inc.; Hal Roach Studios, Inc.; Qintex Productions, Inc., Appellees., 950 F.2d 1492 (9th Cir. 1991)
...The question is whether the four Scott contracts and the Preminger agreement were executory. We aff... an "unperformed and continuing duty of accounting for and paying royalties for the life of the agree...
- Federal Circuits
- The economic logic of the lease/loan distinction in bankruptcy.
... vehicle for the first year and that the contract obligates the trucking company to pay $18,000 at t... have the right to alter the terms of executory contracts into which the "old" prebankruptcy firm ...[section] 1-203(c). . (125.) ACCOUNTING FOR LEASES, Statement of Fin. Accounting Standards...
- Yale Law Journal
- Vol. 120 Nbr. 6, April 2011

- Dealing With Companies In Financial Distress (Part 2).
...In evaluating whether or not an option contract is executory and can be rejected in bankruptcy the...Accounting firms are precluded from rendering solvency opinio...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- The contract transformation in land use regulation.
...GENERAL ACCOUNTING OFFICE, LOCAL GROWTH ISSUES--FEDERAL OPPORTUNITIES... not permit [government] to enter into executory provisions for future government agreement, or to ...
- Stanford Law Review
- Vol. 63 Nbr. 3, March 2011
- 7 CFR 1767.18 - Assets and other debits.
...PART 1767: ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS. Subpart B...107.1Construction Work in Progress?Contract. 107.2Construction Work in Progress?Force Account...., (5) future minimum lease payments, (6) executory costs, (7) present value of minimum lease payments...
- Code of Federal Regulations - Title 7: Agriculture
- Software Leasing Revisited: Proposal for a Ucc Article 2a 'Software Finance License'
Now that best practices have developed with respect to the leasing of integrated systems of hardware and software and some reported court cases have addressed the issues associated with software leasing, it is an opportune time for the equipment leasing and legal professions to address possible statutory reform. The benefits to equipment lessors would include: 1. establishing a clear right to terminate the software license upon a breach of the lease; 2. clarifying the rights of a lessor with respect to software in the event of a lessee bankruptcy, and in particular clarifying that payments for the use of software sublicensed under a finance lease will be treated in the same manner as rental payments for the use of the leased equipment; and 3. clarifying the definition of "lease" so tha...

... of rights under an equipment purchase contract.8. There would also be a statutory hell-or-high-wa... would not directly affect the tax or accounting definitions of a software lease, which are based o... as a loan, or possibly an unsecured executory contract.15 Read literally, the UCC Article 9 defi...
- Journal of Equipment Lease Financing (Online), The
- Vol. 26 Nbr. 3, October 2008
- Dissociation of a Member from a Louisiana Limited Liability Company: The Need for Reform
Bankruptcy of a Member. A. Policy Considerations. B. Case Law Concerning the Bankruptcy of an LLC Member. C. Fifth Circuit Precedent. II. Expulsion; sale of a Member's Entire Economic Interest. III. Voluntary Withdrawal. IV. Death, Interdiction, Dissolution, or Termination of a Member. A. The Problem Under the Louisiana LLC Law. B. Section 12:1333 and Estate Planners. V. Conclusion.

... can create obvious problems in accounting for and reporting each member's share of the LLC's... effect to the principle of freedom of contract. 32 Thus, it would seem that the members of an LL...'s operating agreement constitutes an executory contract 51 that may be assumed by the trustee or...
- Louisiana Law Review
- Nbr. 66-2, January 2006
- 7 CFR 1767.15 - General instructions.
...PART 1767: ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS. Subpart B... portion of the payments representing executory costs such as insurance, maintenance, and taxes to... of exchange-traded allowance futures contracts used to protect the utility from the risk of unfav...
- Code of Federal Regulations - Title 7: Agriculture
- Central Tablet Mfg. Co. v. United States, 417 U.S. 673 (1974)
... irrevocable event that fixes the contractual obligation precipitating the transformation of the... tax returns on the accrual basis of accounting and for the fiscal year ended October 31. On Augu... that the parties are free to avoid an executory sales contract until it is made final. If the tran...
- U.S. Supreme Court