Sentences with phrase «upon disposition»

Since there is no separate LLC tax, the owner can avoid double taxation on both the rental income generated by the property and the appreciation in value of the property upon disposition.

If the property has lost value then I will not charge an exit fee upon disposition.

All legal holds end eventually, either upon the disposition of the case or when you reasonably determine in good faith that a claim is no longer likely to be brought.

Taking just a little bit of time each day to play with your kitty can make a positive impact upon his disposition and...

This could result in adverse tax consequences upon the disposition of, or the receipt of «excess distributions» with respect to, such equity investments.

Because the amount of market discount, two points, is less than the de minimis amount (which in this case is 2.5 points, or 0.25 percent of the face value of a bond times the number of years between the bond's acquisition and its maturity), the market discount is considered to be zero and the difference between purchase price and sales price or redemption is generally treated as a capital gain upon disposition or redemption.

Upon a disposition of the shares more than two years after grant of the option and one year after exercise of the option, the optionee will recognize long - term capital gain or loss equal to the difference between the sale price and the exercise price.

Upon a disposition of such shares by the optionee, any difference between the sale price and the optionee's exercise price, to the extent not recognized as taxable income as provided above, is treated as long - term or short - term capital gain or loss, depending on the holding period.

All other gains upon dispositions of shares received upon exercise of an ISO will be capital gain in an amount equal to the excess of the proceeds received over the exercise price.

Not exact matches

Any additional gain or loss recognized upon any later disposition of the Shares would be capital gain or loss.

As a market leader, he has been called upon by both Metro Vancouver and large global corporations with their development of strategies, implementation of strategies and ultimately relocations, dispositions and renewals, maximizing value in each transaction.

If such a sale or disposition takes place in the year in which the participant exercises the option, the income recognized upon the sale or disposition of the shares will not be considered income for alternative minimum tax purposes.

Any additional gain or loss recognized upon any later disposition of the shares would be capital gain or loss.

the sale of shares of common stock in an underwritten public offering that occurs during the restricted period, including any concurrent exercise (including a net exercise or cashless exercise) or settlement of outstanding equity awards granted under our equity incentive plans or pursuant to a contractual employment arrangement described elsewhere in this prospectus in order to sell the shares of common stock delivered upon such exercise or settlement in such underwritten public offering; provided that, if required, any public report or filing under Section 16 of the Exchange Act will clearly indicate in the footnotes thereto that such disposition to us or withholding by us of shares or securities was solely to us pursuant to the circumstances described in this clause; or

Kamlah also is aware that self - commitment is not the natural disposition of modern man, but a demand continually imposed upon him from without.

Thus the commendation / condemnation seems to be based upon the fact that the deeds were done spontaneously, out of an inner disposition (cf. Mt. 15:1 - 20!)

Here, as in 25:1 - 9, the emphasis is placed upon the spirit of the giver, the cordial, willing disposition of the one making the offering of help for the Tabernacle (see especially vss.

The principle claims that «a people» has the right to determine its destiny and the disposition of the land upon which it lives without the intervention of outside parties.

This mere thought of taking time upon one's conscience of giving it time to explore with its sleepless vigilance every secret thought, with such effect that, if every instant one does not make the movement by virtue of the highest and holiest there is in a man, one is able with dread and horror to discover (People do not believe this in our serious age, and yet it is remarkable that even in paganism, less easy - going and more given to reflection, the two outstanding representatives of the Greek as a conception of existence intimated each in his way that by delving deep into oneself one would first of all discover the disposition to evil.

To me he is truly a theologian who teaches not by skill with intricate syllogisms but by a disposition of mind, by his very expression and his eyes, by his very life,... these writings bring you the living image of His [Christ's] holy mind and the speaking, healing, dying, rising Christ, and thus they render Him so fully present that you would see less if you gazed upon Him with your very eyes.

This involves cultivating, not only dispositions for Christian praxis, but also our capacities for reflecting upon our praxis so that it is genuinely principled activity.

«Given the serious nature of the allegations made last week, the campaign contributions given by the defendants will be set aside in a separate account to be made available for any forfeiture recoveries pursued by law enforcement upon case disposition, rather than returning the funds to the defendants,» said Basil Smikle, the executive director of the state Democratic Committee in an email statement.

(Note: The Land Bank's disposition policy prohibits the sale of properties back to the owner who was foreclosed upon for tax - delinquency or the immediate family member of the prior owner.)

«Given the serious nature of the allegations made last week, the campaign contributions given by the defendants will be set aside in a separate account to be made available for any forfeiture recoveries pursued by law enforcement upon case disposition, rather than returning the funds to the defendants,» Smikle said in the statement.

A complete study of the effects of forest cover upon stream - flow, erosion, disposition of silt, etc., will be carried out on two watersheds of similar topography near Wagon Wheel Gap, Colorado.

Building upon a solid foundation of yoga and / or teaching experience, the Bent On Learning Teacher Training Program assists participants in developing further knowledge, skills and dispositions necessary to become caring and effective yoga teachers in the ever - changing classroom.

When Portman and four other women scientists are sent into the densely forested Shimmer area to try to suss out what's going on in there, they're set upon by giant creatures with big sharp teeth and bad dispositions.

Fast - forward to our current emphasis upon «dispositions,» and you'll see how much things have changed.

The trader called upon the tobacco plantation looking for slaves of breeding age, preferably with all their teeth and of pliable disposition.

The Offer is conditioned upon, among other things, (i) the Nominees being elected to the Board at the Special Meeting or otherwise being appointed to, and constituting a majority of, the members of the Board, (ii) the Board redeeming the «poison pill,» or our being satisfied in our reasonable discretion that the «poison pill» is otherwise inapplicable to the Offer, the BVF Group or any affiliates or associates of the BVF Group, and (iii) Avigen not having authorized, recommended, proposed, announced its intent to enter into or entered into an agreement with respect to or effected any merger, consolidation, liquidation, dissolution, business combination, acquisition of assets, disposition of assets, alternative strategy or relinquishment of any material contract or other right of Avigen or any comparable event or capital depleting transaction not in the ordinary course of business.

The tender offer is conditioned upon, among other things, (i) the BVF Nominees being elected to Avigen's board of directors at a special meeting of stockholders called for that purpose, or otherwise appointed, and constituting a majority of directors on Avigen's board, (ii) the Avigen board redeeming the poison pill rights issued and outstanding under Avigen's Poison Pill Rights Plan, or the Purchaser being satisfied in its reasonable discretion that the Poison Pill Rights are otherwise inapplicable to this tender offer, the Purchaser or any affiliate or associate of the Purchaser and (iii) Avigen not having authorized, recommended, proposed, announced its intent to enter into or entered into an agreement with respect to or effected any merger, consolidation, liquidation, dissolution, business combination, acquisition of assets, disposition of assets, alternative strategy or relinquishment of any material contract or other right of Avigen or any comparable event or capital depleting transaction not in the ordinary course of business.

Income properties are also subject to tax on capital gains on disposition or deemed disposition upon death of the taxpayer.

Any loss realized upon a taxable disposition of shares held for six months or less will be treated as long - term, rather than short - term, to the extent of any long - term capital gain distributions received (or deemed received) by you with respect to the shares.

All or a portion of any loss realized upon a taxable disposition of shares will be disallowed if you purchase other substantially identical shares within 30 days before or after the disposition.

Does the client want to leave instructions for the final disposition of the pet upon its death?

«A plushy coat, strong teeth and bones, calm nerves and a joyful disposition depend upon good nutrition.

* Please note that abandoned pets under 4 months of age and owner surrendered pets have no guaranteed hold time and as such, and may be dispositioned immediately upon intake.

«It is true in our legal system that pets are property, thus giving Connie the ability to determine Bela's disposition upon Connie's death.

Records shall (i) include a description of the companion animal, including species, color, breed, sex, approximate weight, age, reason for release, owner's or finder's name, address, and telephone number, and license number or other identifying tags or markings, as well as disposition of the companion animal, and (ii) be made available upon request to the Department, animal control officers, and law - enforcement officers at mutually agreeable times.

The Delta - isation of AAdvantage is upon us so those with a weak disposition should probably stop reading now.

Bold dashes of paint and stylish and smooth timber creates an aesthetically delightful feel to the private villa whilst a professional chef is at the disposition of welcome guests to knock up some extravagant dishes upon request.

Our goal is to ensure that all Otis College students have access to and engage in multiple high - impact practices in their academic career and gain the relevant academic knowledge, skills, and dispositions they need to be career - ready and engaged citizens upon graduation.

However, suppose those of Steve's comments which are based upon the OMB guidelines referenced by Paragraph 19 actually gain traction in the EPA's comment review and disposition process — either within the EPA itself, or as a result of external fallout from a final EPA decision..

The disposition of property upon separation, marital dissolution, death, or the occurrence or nonoccurrence of any other event;

Although the general procedure (dealt in the District Court) of compulsory execution is available for the enforcement of performance of obligations decided upon or agreed upon in the disposition of family affairs cases, the Family Court has power to take, upon application of a party (obligee), certain measures for ensuring the performance of such obligations.

He was doted upon by staff and clients alike, stealing their hearts with his sweet disposition.

TD Land, Co, Inc v Phillip R Seaver Title Co, Inc Michigan Court of Appeals Docket No 236573 (December 21, 2002)(reversing decision granting summary disposition on legal malpractice case based upon apparent authority to enter into agreement)

... ¶ 27 The latter and last aspect of the disposition is that her conditional sentence will resume upon completion of this sentence with the deletion of the house arrest term.

Notwithstanding the foregoing, in the event that the originally scheduled trial date is continued for any reason, and upon motion of any party, the court after hearing shall require the tenant or occupant claiming under this section to deposit with the clerk of the court, the plaintiff's attorney, or other secure depository each month (or at such other intervals as the court deems just) the amounts due for use and occupancy, calculated according to the fair market value of the premises, which amounts shall be held in escrow pending final disposition, unless the court determines that such requirement would result in undue hardship to the tenant or occupant.

Concurring Justice Turner agreed completely, but separately wrote to express that there might be a different ground upon which to award sanctions, but the defense did not ask for this disposition and no help was going to come from the appellate court.