Disposition Loss definition

Disposition Loss means, for each Fiscal Year of the Trust, the Series’ aggregate recognized loss (including the portion thereof, if any, treated as ordinary loss) resulting from each disposition of Series assets during such Fiscal Year with respect to which gain or loss is recognized for federal income tax purposes, including, without limitation, any gain or loss required to be recognized by the Series for federal income tax purposes pursuant to Sections 988 or 1256 (or any successor provisions) of the Code.

Disposition Loss means, with respect to a Disposition of any Bond, or portion thereof, the excess, if any, of the Accreted Price of such Bond, or portion thereof, over the amount realized from such Disposition, as determined under applicable Code provisions.

Disposition Loss means, for each Fiscal Year of the Trust, the Series' aggregate recognized loss (including the portion thereof, if any, treated as ordinary loss) resulting from each disposition of Series assets during such Fiscal Year with respect to which gain or loss is recognized for federal income tax purposes, including, without limitation, any gain or loss required to be recognized by the Series for federal income tax purposes pursuant to Sections 988 or 1256 (or any successor provisions) of the Code.

Examples of Disposition Loss in a sentence

• For example, if the aircraft had simply been given away (i.e., a Disposition Loss of roughly $530 million) in 1994, the Dutch Banks would only have been exposed to approximately$5.27 million dollars of loss above their initial $3 million allocation of Disposition Losses.

• Ex. 49 at Bates 8969) The book value of all the aircraft sold in 1995 was approximately $74 million, causing Castle Harbour a total Disposition Loss of approximately $26 million.21 (J.

• Ex. 49 at Bates 8969) The book value of all these aircraft was approximately $74 million, causing Castle Harbour a Disposition Loss of approximately $26 million.19 (J.

• Accordingly, for purposes of determining the Disposition Amount, Foreign Disposition Gain or Foreign Disposition Loss means the amount of gain or loss recognized for purposes of a foreign income tax on the disposition of the RFA that is allocable to the partnership interest that was transferred in the Section 743(b) CAA.

• Any reports by these bodies would therefore be prepared as a result of state action, rather than county action, and would not fall under the City of San Jose argument.

• Accordingly, if the RFA has a negative basis difference, the Disposition Amount equals the greater of the following amounts:(i) any Foreign Disposition Loss plus any U.S. Disposition Gain (solely for this purpose, expressed as a negative amount), or(ii) the Unallocated Basis Difference.To the extent the entire Unallocated Basis Difference is not taken into account as a Disposition Amount, section 901(m) continues to apply to the remaining UnallocatedBasis Difference.

• In the case of a positive basis difference, a reduction in basis disparity generally will occur upon a disposition of an RFA if (i) gain is recognized for purposes of a foreign income tax (Foreign Disposition Gain), which generally results in an increase in the Foreign Basis of the RFA, or (ii) loss is recognized for U.S. income tax purposes (U.S. Disposition Loss), which generally results in a decrease in the U.S. Basis of the RFA.

• This amendment was brought forward to facilitate the development of Street Townhouses along the west portions of Upperpoint Avenue.

• It remains to determine whether the incentive for sabotage increases systematically as products become more homogeneous (i.e., as increases toward ).

More Definitions of Disposition Loss

Disposition Loss means, with respect to each Fund, for each Fiscal Year, the Fund’s aggregate recognized loss (including the portion thereof, if any, treated as ordinary loss) resulting from each disposition of Fund assets during such Fiscal Year with respect to which gain or loss is recognized for Federal income tax purposes, including, without limitation, any gain or loss required to be recognized by the Fund for Federal income tax purposes pursuant to Sections 988 or 1256 (or any successor provisions) of the Code.

Disposition Loss means, in respect of each Fiscal Year of the Master Fund, the Master Fund’s aggregate recognized loss (including the portion thereof, if any, treated as ordinary loss) resulting from each disposition of Master Fund assets during such Fiscal Year with respect to which gain or loss is recognized by the Master Fund for U.S. federal income tax purposes, including, without limitation, any gain or loss required to be recognized for U.S. federal income tax purposes pursuant to Sections 988 or 1256 (or any successor provisions) of the Code.

Disposition Loss means, with respect to the Disposition of a Portfolio Asset, the excess (if any) of (i) the U.S. federal income tax basis of the Class B Arrangement in such Portfolio Asset over (ii) the amount realized from such Disposition as determined under the Code.

Disposition Loss means, with respect to a Disposition of any Deposited Asset, or portion thereof, the excess, if any, of the Accreted Price of such Deposited Asset, or portion thereof, over the amount realized from such Disposition, as determined under applicable Code provisions.

Disposition Loss means, with respect to the Disposition of a Portfolio Asset, the excess (if any) of (i) the U.S. federal income tax basis of the Class B Arrangement in such Portfolio Asset over (ii) the amount realized from such Disposition as determined under the Code.