Sample records for optimal dividend problem

  1. Optimality of the barrier strategy in de Finetti's dividend problem for spectrally negative Lévy processes: An alternative approach

    NASA Astrophysics Data System (ADS)

    Yin, Chuancun; Wang, Chunwei

    2009-11-01

    The optimal dividend problem proposed in de Finetti [1] is to find the dividend-payment strategy that maximizes the expected discounted value of dividends which are paid to the shareholders until the company is ruined. Avram et al. [9] studied the case when the risk process is modelled by a general spectrally negative Lévy process and Loeffen [10] gave sufficient conditions under which the optimal strategy is of the barrier type. Recently Kyprianou et al. [11] strengthened the result of Loeffen [10] which established a larger class of Lévy processes for which the barrier strategy is optimal among all admissible ones. In this paper we use an analytical argument to re-investigate the optimality of barrier dividend strategies considered in the three recent papers.

  2. Portfolio Optimization with Stochastic Dividends and Stochastic Volatility

    ERIC Educational Resources Information Center

    Varga, Katherine Yvonne

    2015-01-01

    We consider an optimal investment-consumption portfolio optimization model in which an investor receives stochastic dividends. As a first problem, we allow the drift of stock price to be a bounded function. Next, we consider a stochastic volatility model. In each problem, we use the dynamic programming method to derive the Hamilton-Jacobi-Bellman…

  3. Convexity of Ruin Probability and Optimal Dividend Strategies for a General Lévy Process

    PubMed Central

    Yuen, Kam Chuen; Shen, Ying

    2015-01-01

    We consider the optimal dividends problem for a company whose cash reserves follow a general Lévy process with certain positive jumps and arbitrary negative jumps. The objective is to find a policy which maximizes the expected discounted dividends until the time of ruin. Under appropriate conditions, we use some recent results in the theory of potential analysis of subordinators to obtain the convexity properties of probability of ruin. We present conditions under which the optimal dividend strategy, among all admissible ones, takes the form of a barrier strategy. PMID:26351655

  4. On optimal dividends: From reflection to refraction

    NASA Astrophysics Data System (ADS)

    Gerber, Hans U.; Shiu, Elias S. W.

    2006-02-01

    The problem goes back to a paper that Bruno de Finetti presented to the International Congress of Actuaries in New York (1957). In a stock company that is involved in risky business, what is the optimal dividend strategy, that is, what is the strategy that maximizes the expectation of the discounted dividends (until possible ruin) to the shareholders? Jeanblanc-Picque and Shiryaev [Russian Math. Surveys 20 (1995) 257-277] and Asmussen and Taksar [Insurance: Math. Econom. 20 (1997) 1-15] solved the problem by modeling the income process of the company by a Wiener process and imposing the condition of a bounded dividend rate. Here, we present some down-to-earth calculations in this context.

  5. Optimal dividends in the Brownian motion risk model with interest

    NASA Astrophysics Data System (ADS)

    Fang, Ying; Wu, Rong

    2009-07-01

    In this paper, we consider a Brownian motion risk model, and in addition, the surplus earns investment income at a constant force of interest. The objective is to find a dividend policy so as to maximize the expected discounted value of dividend payments. It is well known that optimality is achieved by using a barrier strategy for unrestricted dividend rate. However, ultimate ruin of the company is certain if a barrier strategy is applied. In many circumstances this is not desirable. This consideration leads us to impose a restriction on the dividend stream. We assume that dividends are paid to the shareholders according to admissible strategies whose dividend rate is bounded by a constant. Under this additional constraint, we show that the optimal dividend strategy is formed by a threshold strategy.

  6. Stochastic optimization algorithms for barrier dividend strategies

    NASA Astrophysics Data System (ADS)

    Yin, G.; Song, Q. S.; Yang, H.

    2009-01-01

    This work focuses on finding optimal barrier policy for an insurance risk model when the dividends are paid to the share holders according to a barrier strategy. A new approach based on stochastic optimization methods is developed. Compared with the existing results in the literature, more general surplus processes are considered. Precise models of the surplus need not be known; only noise-corrupted observations of the dividends are used. Using barrier-type strategies, a class of stochastic optimization algorithms are developed. Convergence of the algorithm is analyzed; rate of convergence is also provided. Numerical results are reported to demonstrate the performance of the algorithm.

  7. DOE Office of Scientific and Technical Information (OSTI.GOV)

    Klimsiak, Tomasz, E-mail: tomas@mat.umk.pl; Rozkosz, Andrzej, E-mail: rozkosz@mat.umk.pl

    In the paper we consider the problem of valuation of American options written on dividend-paying assets whose price dynamics follow the classical multidimensional Black and Scholes model. We provide a general early exercise premium representation formula for options with payoff functions which are convex or satisfy mild regularity assumptions. Examples include index options, spread options, call on max options, put on min options, multiply strike options and power-product options. In the proof of the formula we exploit close connections between the optimal stopping problems associated with valuation of American options, obstacle problems and reflected backward stochastic differential equations.

  8. How Did the Answer Get Bigger?

    ERIC Educational Resources Information Center

    Johanning, Debra I.; Mamer, James D.

    2014-01-01

    When students begin work with fraction division in fifth grade or sixth grade, they bring with them experiences from whole-number division. Many students think that a division problem should lead to a quotient that is smaller than the dividend. It is also common for students to believe that the dividend should be larger than the divisor. Many, if…

  9. Triple dividends of water consumption charges in South Africa

    NASA Astrophysics Data System (ADS)

    Letsoalo, Anthony; Blignaut, James; de Wet, Theuns; de Wit, Martin; Hess, Sebastiaan; Tol, Richard S. J.; van Heerden, Jan

    2007-05-01

    The South African government is exploring ways to address water scarcity problems by introducing a water resource management charge on the quantity of water used in sectors such as irrigated agriculture, mining, and forestry. It is expected that a more efficient water allocation, lower use, and a positive impact on poverty can be achieved. This paper reports on the validity of these claims by applying a computable general equilibrium model to analyze the triple dividend of water consumption charges in South Africa: reduced water use, more rapid economic growth, and a more equal income distribution. It is shown that an appropriate budget-neutral combination of water charges, particularly on irrigated agriculture and coal mining, and reduced indirect taxes, particularly on food, would yield triple dividends, that is, less water use, more growth, and less poverty.

  10. 12 CFR 327.53 - Allocation and payment of dividends.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... period from zero to 100 percent. The 15-year period shall begin as if it had applied to a dividend based... dividends. (a)(1) The allocation of any dividend among insured depository institutions shall be based on the... following table, the part of a dividend allocated based upon an institution's 1996 assessment base share...

  11. Community How To Guide On Underage Drinking Prevention: Coalition Building.

    ERIC Educational Resources Information Center

    National Association of Governors' Highway Safety Representatives.

    Coalitions have been used successfully in the United States to tackle a number of seemingly intractable problems. For communities that want to reduce their underage drinking problem, putting together a broad-based coalition can bring substantial dividends. In this guide, readers will learn the steps that bring together a diverse group of people in…

  12. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... rate and annual percentage yield may change; (B) How the dividend rate is determined; (C) The frequency... dividend declaration date might be inaccurate because of known or contemplated dividend rate changes, the... rate changes, the credit union may disclose the prospective dividend rate and prospective annual...

  13. 78 FR 73128 - Dividend Equivalents From Sources Within the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-05

    ... Dividend Equivalents From Sources Within the United States AGENCY: Internal Revenue Service (IRS), Treasury... dividends, and the amount of the dividend equivalents. This information is required to establish whether a... valid control number assigned by the Office of Management and Budget. Books or records relating to a...

  14. Determinants of corporate dividend policy in Indonesia

    NASA Astrophysics Data System (ADS)

    Lestari, H. S.

    2018-01-01

    This study aims to investigate the determinants factors that effect the dividend policy. The sample used in this research is manufacture companies listed in Indonesia Stock Exchange (IDX) and the period 2011 - 2015. There are independent variables such as earning, cash flow, free cash flow, debt, growth opportunities, investment opportunities, firm size, largest shareholder, firm risk, lagged dividend and dividend policy used as dependent variable. The study examines a total of 32 manufacture companies. After analyzing the data using the program software Eviews 9.0 by multiples regression analysis reveal that earning, cash flow, free cash flow, firm size, and lagged dividend have significant effect on dividend policy, whereas debt, growth opportunities, investment opportunities, largest shareholder, and firm risk have no significant effect on dividend policy. The results of this study are expected to be implemented by the financial managers in improving corporate profits and basic information as return on investment decisions.

  15. 12 CFR 931.4 - Dividends.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Dividends. 931.4 Section 931.4 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS FEDERAL HOME LOAN BANK CAPITAL STOCK § 931.4 Dividends. (a) In general. A Bank may pay dividends on Class A or...

  16. 26 CFR 1.305-3 - Disproportionate distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Dividends may be paid in stock or in cash on either class of stock without regard to the medium of payment... a corporation has two classes of common stock outstanding and cash dividends are paid on one class and stock dividends are paid on the other class, the stock dividends are treated as distributions to...

  17. 75 FR 21377 - Self-Regulatory Organizations; The Options Clearing Corporation; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-23

    ... transfer these ``non-tracked'' dividend equivalent payments from a borrower to a lender without removing a... asked OCC to process dividend equivalent payments that are not covered by DTC's automatic dividend... Service. In October 2009, OCC amended its rules so that dividend equivalent payments are principally...

  18. 46 CFR 283.3 - Dividend policy criteria.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... amount up to 100 percent of retained earnings, unless there is an operating loss in the fiscal year to... proposed dividend, it may declare a dividend of up to 40 percent of prior years' earnings, less any... of the years included in the prior years' earnings calculation dividends were paid under the 100...

  19. 12 CFR 931.4 - Dividends.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Dividends. 931.4 Section 931.4 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS FEDERAL HOME LOAN BANK CAPITAL STOCK § 931.4 Dividends. (a) In general. A Bank may pay dividends on Class A or...

  20. 75 FR 20384 - ABB, Inc., Including On-Site Leased Workers From Spherion Staffing, Dividend Staffing, Mystaff...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ...-Site Leased Workers From Spherion Staffing, Dividend Staffing, Mystaff, and Zero Chaos, Wichita Falls... from Spherion Staffing, Dividend Staffing, MyStaff, and Zero Chaos were employed on-site by the Wichita..., Dividend Staffing, MyStaff, and Zero Chaos working on-site at the Wichita Falls, Texas location of ABB, Inc...

  1. 26 CFR 1.305-4 - Distributions of common and preferred stock.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of common stock, class A and class B. Dividends may be paid in stock or in cash on either class of stock without regard to the medium of payment of dividends on the other class. A dividend is declared on the class A stock payable in additional shares of class A stock and a dividend is declared on class B...

  2. Optimizing the ‘demographic dividend’ in young developing countries: The role of contractual savings and insurance for financing education

    PubMed Central

    Ssewamala, Fred M.

    2014-01-01

    Many developing regions are facing a youth bulge, meaning that young people comprise the highest proportion of the population. These regions are at risk of losing what could be a tremendous opportunity for economic growth and development if they do not capitalize on this young and economically productive population - also referred to as the “demographic dividend,” defined as the increase in economic growth that tends to follow increases in the ratio of the working-age population - essentially the labor force - to dependents. Nations undergoing this population transition have the opportunity to capitalize on the demographic dividend if the right social, economic, and human capital policies are in place. In particular, sub-Saharan Africa, the Middle East, and North Africa are at risk of losing the demographic dividend. These regions face high youth unemployment, low primary school completion, and low secondary school enrollment. This results in an undereducated and unskilled segment of the population. The prohibitive costs of education prevent young people from finishing school, thereby entering the labor market unprepared. This article presents a case for youth-focused financial inclusion programs as one of the antidotes to the masses of poor, undereducated, and low-skilled young people swelling the labor markets of poor developing countries. PMID:26273211

  3. 18 CFR 367.4380 - Account 438, Dividends declared-common stock.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Retained Earnings Accounts § 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

  4. Blocking in Success: Plan Ahead for Big Dividends from a New Schedule.

    ERIC Educational Resources Information Center

    Cooper, Sylvia L.

    1996-01-01

    Examines the benefits of flexible scheduling and the initial steps used in exploring this approach. Discusses the problem of loss of instructional time and the use of an independent research period as a solution. Presents results from an external assessment, ACT score data, and CTBS scores. (DDR)

  5. DOE Office of Scientific and Technical Information (OSTI.GOV)

    Letsoalo, A.; Blignaut, J.; de Wet, T.

    The South African government is exploring ways to address water scarcity problems by introducing a water resource management charge on the quantity of water used in sectors such as irrigated agriculture, mining, and forestry. It is expected that a more efficient water allocation, lower use, and a positive impact on poverty can be achieved. This paper reports on the validity of these claims by applying a computable general equilibrium model to analyze the triple dividend of water consumption charges in South Africa: reduced water use, more rapid economic growth, and a more equal income distribution. It is shown that anmore » appropriate budget-neutral combination of water charges, particularly on irrigated agriculture and coal mining, and reduced indirect taxes, particularly on food, would yield triple dividends, that is, less water use, more growth, and less poverty.« less

  6. Comprehension and Analysis of Information in Text. III. Sentence Construction, Evaluation and Use. Addendum.

    DTIC Science & Technology

    1980-07-01

    companies. 6) Dividends --past and anticipated payments to stockholders. Next, we selected 211 sentences from various sources of financial data, such as...share can be expected in the near future, the payout ratio may decline. 232 Company dividend yield is normal for the industry. 233 Directors recently...Disappointing performance of the new series 𔃺’ printers put ECTEX in the red. 24 DIVIDENDS 333 Dividend payout has grown appreciably in the past 2

  7. 26 CFR 1.61-9 - Dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regulated investment companies, see sections 851 through 855, and the regulations thereunder. As to distributions made by real estate investment trusts, see sections 856 through 858, and the regulations... under section 37, relating to retirement income. (b) Dividends in kind; stock dividends; stock...

  8. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  9. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  10. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  11. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... calculated, and the conditions for its assessment. (iii) Withdrawal of dividends prior to maturity. If... request, the credit union may: (A) Specify rates as follows: (1) For dividend-bearing accounts other than...) For interest bearing accounts and for dividend-bearing term share accounts, specify an interest rate...

  12. 29 CFR 4043.31 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... TERMINATIONS REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS Post-Event Notice of Reportable Events § 4043.31 Extraordinary dividend or stock redemption. (a) Reportable event. A reportable event...) Extraordinary dividends and stock redemptions. The reportable event described in section 4043(c)(11) of ERISA...

  13. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  14. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  15. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section 243(a), section...

  16. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  17. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  18. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 419, Interest and dividend income. 367.4190 Section 367.4190 Conservation of Power and Water Resources FEDERAL..., advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of...

  19. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 419, Interest and dividend income. 367.4190 Section 367.4190 Conservation of Power and Water Resources FEDERAL..., advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of...

  20. 12 CFR 152.4 - Charter amendments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the common stock as to the payment of dividends, the full amount of dividends and of sinking fund... payment of dividends. In the event of any liquidation, dissolution, or winding up of the association, the... any class or series of stock having preference over the common stock in the liquidation, dissolution...

  1. 12 CFR 152.4 - Charter amendments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the common stock as to the payment of dividends, the full amount of dividends and of sinking fund... payment of dividends. In the event of any liquidation, dissolution, or winding up of the association, the... any class or series of stock having preference over the common stock in the liquidation, dissolution...

  2. 12 CFR 917.9 - Dividends.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Dividends. 917.9 Section 917.9 Banks and Banking FEDERAL HOUSING FINANCE BOARD GOVERNANCE AND MANAGEMENT OF THE FEDERAL HOME LOAN BANKS POWERS AND... chapter. Dividends on such capital stock shall be computed without preference. (b) A Bank's board of...

  3. 77 FR 67847 - Self-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Notice of Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-14

    ... ex-dividend.\\5\\ Dividend strategy transactions are only executed by Market-Makers. The Exchange... Sliding Scale volume thresholds. However, because only Market- Makers execute dividend strategy trades and... from the list of strategy executions for which fee caps apply. Under the Exchange's current Fees...

  4. 12 CFR 707.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... new or existing account. (c) Annual percentage yield means a percentage rate reflecting the total amount of dividends paid on an account, based on the dividend rate and the frequency of compounding for a... which the simple dividend rate may change after the account is opened, unless the credit union contracts...

  5. 26 CFR 1.243-1 - Deduction for dividends received by corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for dividends received by corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-1 Deduction for dividends received by corporations. (a)(1) A corporation is allowed a deduction under section 243 for...

  6. 26 CFR 1.305-1 - Stock dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exchange for its convertible preferred class B stock. Under the terms of the class B stock, its conversion... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Stock dividends. 1.305-1 Section 1.305-1...) INCOME TAXES Effects on Recipients § 1.305-1 Stock dividends. (a) In general. Under section 305, a...

  7. 26 CFR 1.561-2 - When dividends are considered paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shareholder. A deduction for dividends paid during the taxable year will not be permitted unless the shareholder receives the dividend during the taxable year for which the deduction is claimed. See section 563... cover properly stamped and addressed to the shareholder at his last known address, at such time that in...

  8. 12 CFR 208.5 - Dividends and other distributions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... paid in the form of common stock. (c) Earnings limitations on payment of dividends. (1) A member bank... Condition and Income) during the current calendar year and the retained net income of the prior two calendar years, unless the dividend has been approved by the Board. (2) “Retained net income” in a calendar year...

  9. 26 CFR 514.3 - Dividends received by addressee not actual owner.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.3 Dividends received by... in France of any dividend, paid on or after January 1, 1957, from which United States tax at the... source. (2) Fiduciary or partnership. A fiduciary or a partnership with an address in France which...

  10. 26 CFR 1.904(f)-1 - Overall foreign loss and the overall foreign loss account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... contained in former section 904(d)(1)(A) (passive interest limitation), (d)(1)(B) (DISC dividend limitation... 904(d)(1)(A) (passive interest limitation), former section 904(d)(1)(B) (DISC dividend limitation) and... computed overall foreign losses separately under the passive interest limitation, the DISC dividend...

  11. Aerodynamics as a subway design parameter

    NASA Technical Reports Server (NTRS)

    Kurtz, D. W.

    1976-01-01

    A parametric sensitivity study has been performed on the system operational energy requirement in order to guide subway design strategy. Aerodynamics can play a dominant or trivial role, depending upon the system characteristics. Optimization of the aerodynamic parameters may not minimize the total operational energy. Isolation of the station box from the tunnel and reduction of the inertial power requirements pay the largest dividends in terms of the operational energy requirement.

  12. 26 CFR 1.1244(d)-3 - Stock dividend, recapitalizations, changes in name, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... time of the issuance. In 1960, C purchases an additional 200 shares of such stock from another... will be treated as meeting such requirements. Assuming all the shares with respect to which the dividend is received have equal rights to dividends, such part is the number of shares which bears the same...

  13. 12 CFR 225.103 - Bank holding company acquiring stock by dividends, stock splits or exercise of rights.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... dividends, stock splits or exercise of rights. 225.103 Section 225.103 Banks and Banking FEDERAL RESERVE... holding company acquiring stock by dividends, stock splits or exercise of rights. (a) The Board of... bank stock splits without the Board's prior approval, and whether such a company may exercise, without...

  14. 12 CFR 225.103 - Bank holding company acquiring stock by dividends, stock splits or exercise of rights.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... dividends, stock splits or exercise of rights. 225.103 Section 225.103 Banks and Banking FEDERAL RESERVE... holding company acquiring stock by dividends, stock splits or exercise of rights. (a) The Board of... bank stock splits without the Board's prior approval, and whether such a company may exercise, without...

  15. 76 FR 11551 - Self-Regulatory Organizations; Notice of Filing and Immediate Effectiveness of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-02

    ... PHLX LLC Relating to Dividend and Merger Strategies February 24, 2011. Pursuant to Section 19(b)(1) of... definitions of dividend and merger strategies in Section II of its Fee Schedule titled, ``Equity Options Fees... clarify the definitions of dividend and merger strategies in Section II of the Fee Schedule titled...

  16. 76 FR 3682 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-20

    ... Change Relating to a Fee Cap on Dividend, Merger and Short Stock Interest Strategies January 12, 2011... equity option transaction charges on dividend,\\3\\ merger,\\4\\ and short stock interest \\5\\ strategies. \\3\\ For purposes of this proposal, the Exchange defines a ``dividend strategy'' as transactions done to...

  17. 12 CFR 225.103 - Bank holding company acquiring stock by dividends, stock splits or exercise of rights.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... dividends, stock splits or exercise of rights. 225.103 Section 225.103 Banks and Banking FEDERAL RESERVE... holding company acquiring stock by dividends, stock splits or exercise of rights. (a) The Board of... bank stock splits without the Board's prior approval, and whether such a company may exercise, without...

  18. 75 FR 81320 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing of Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-27

    .... For example, to calculate the daily total return today, the previous day's closing market price for the component would be subtracted from today's closing market price for the component to determine a... dividend if today were an ``ex-dividend'' date to yield the Price Plus Dividend Difference for the...

  19. 78 FR 48746 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... Corporate Action Related to a Dividend, Payment or Distribution August 5, 2013. Pursuant to Section 19(b)(1... orders in the event of an issuer corporate action related to a dividend, payment or distribution. NASDAQ... securities that are the subject of issuer corporate actions related to a dividend, payment or distribution...

  20. 12 CFR 5.63 - Capital limitation under 12 U.S.C. 56.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... permanent capital. Further, a national bank may not declare a dividend in excess of undivided profits. (b... the undivided profits of the national bank are not sufficient to cover a proposed dividend on preferred stock, the proposed dividend constitutes a reduction in capital subject to 12 U.S.C. 59 and § 5.46. ...

  1. 12 CFR 5.63 - Capital limitation under 12 U.S.C. 56.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... permanent capital. Further, a national bank may not declare a dividend in excess of undivided profits. (b... the undivided profits of the national bank are not sufficient to cover a proposed dividend on preferred stock, the proposed dividend constitutes a reduction in capital subject to 12 U.S.C. 59 and § 5.46. ...

  2. 26 CFR 1.78-1 - Dividends received from certain foreign corporations by certain domestic corporations choosing...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... paid by certain domestic corporations treated as a section 78 dividend. Any reduction under section 907... dividends received from certain foreign corporations, or increase the earnings and profits of the domestic... upon the gross-up under section 78, see paragraph (c) of § 1.963-4. For rules respecting the reduction...

  3. 26 CFR 1.855-1 - Dividends paid by regulated investment company after close of taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Real Estate Investment Trusts § 1.855-1 Dividends paid by regulated investment company after close of..., 1960, as amended by T.D. 6921, 32 FR 8757, June 20, 1967] Real Estate Investment Trusts ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by regulated investment company...

  4. 75 FR 5858 - Proposed Collection; Comment Request for Notice 97-64

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... (Applying Section 1(h) to Capital Gain Dividends of RICs and REITs). DATES: Written comments should be... Code (Applying Section 1(h) to Capital Gain Dividends of RICs and REITs). OMB Number: 1545-1565. Notice... capital gain dividends. Current Actions: There are no changes being made to the notice at this time. This...

  5. SCOPE (Standardized Curriculum-Oriented Pupil Evaluation) Mathematics. Test Book Grade Six.

    ERIC Educational Resources Information Center

    Northwest Territories Dept. of Education, Yellowknife. Programs and Evaluation Branch.

    The SCOPE Mathematics Achievement Test booklet for grade 6 presents 12 mathematical concepts with instructions for students to take the test with little or no teacher direction. Testing items are: dividing with remainder, up to a six digit dividend by a three digit divisor; using correct order of operations in three-step problems; applying…

  6. 12 CFR 225.103 - Bank holding company acquiring stock by dividends, stock splits or exercise of rights.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... dividends, stock splits or exercise of rights. 225.103 Section 225.103 Banks and Banking FEDERAL RESERVE... § 225.103 Bank holding company acquiring stock by dividends, stock splits or exercise of rights. (a) The... participate in bank stock splits without the Board's prior approval, and whether such a company may exercise...

  7. 12 CFR 225.103 - Bank holding company acquiring stock by dividends, stock splits or exercise of rights.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... dividends, stock splits or exercise of rights. 225.103 Section 225.103 Banks and Banking FEDERAL RESERVE... § 225.103 Bank holding company acquiring stock by dividends, stock splits or exercise of rights. (a) The... participate in bank stock splits without the Board's prior approval, and whether such a company may exercise...

  8. 78 FR 76880 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ...; or (ii) a dividend,\\5\\ merger,\\6\\ short stock interest \\7\\ or reversal or conversion strategy \\8... Broker-Dealer \\13\\ are $0.20 per contract. \\5\\ A dividend strategy is defined as transactions done to achieve a dividend arbitrage involving the purchase, sale and exercise of in-the-money options of the same...

  9. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  10. 26 CFR 1.855-1 - Dividends paid by regulated investment company after close of taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Companies and Real Estate Investment Trusts § 1.855-1 Dividends paid by regulated investment company after.... 6500, 25 FR 11910, Nov. 26, 1960, as amended by T.D. 6921, 32 FR 8757, June 20, 1967] Real Estate... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by regulated investment company...

  11. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a) General rule...

  12. 26 CFR 1.855-1 - Dividends paid by regulated investment company after close of taxable year.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Companies and Real Estate Investment Trusts § 1.855-1 Dividends paid by regulated investment company after.... 6500, 25 FR 11910, Nov. 26, 1960, as amended by T.D. 6921, 32 FR 8757, June 20, 1967] Real Estate... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Dividends paid by regulated investment company...

  13. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  14. 26 CFR 1.855-1 - Dividends paid by regulated investment company after close of taxable year.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Companies and Real Estate Investment Trusts § 1.855-1 Dividends paid by regulated investment company after.... 6500, 25 FR 11910, Nov. 26, 1960, as amended by T.D. 6921, 32 FR 8757, June 20, 1967] Real Estate... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Dividends paid by regulated investment company...

  15. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  16. 26 CFR 1.855-1 - Dividends paid by regulated investment company after close of taxable year.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Companies and Real Estate Investment Trusts § 1.855-1 Dividends paid by regulated investment company after.... 6500, 25 FR 11910, Nov. 26, 1960, as amended by T.D. 6921, 32 FR 8757, June 20, 1967] Real Estate... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Dividends paid by regulated investment company...

  17. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  18. 26 CFR 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... deductibility of certain dividend distributions. (Temporary) 1.404(k)-1T Section 1.404(k)-1T Internal Revenue... (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) Q-1: What does section 404(k) provide...

  19. 26 CFR 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deductibility of certain dividend distributions. (Temporary) 1.404(k)-1T Section 1.404(k)-1T Internal Revenue... (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) Q-1: What does section 404(k) provide...

  20. 26 CFR 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deductibility of certain dividend distributions. (Temporary) 1.404(k)-1T Section 1.404(k)-1T Internal Revenue... (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) Q-1: What does section 404(k) provide...

  1. 26 CFR 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deductibility of certain dividend distributions. (Temporary) 1.404(k)-1T Section 1.404(k)-1T Internal Revenue... (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) Q-1: What does section 404(k) provide...

  2. 26 CFR 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deductibility of certain dividend distributions. (Temporary) 1.404(k)-1T Section 1.404(k)-1T Internal Revenue... Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) Q-1: What does section 404(k) provide? A-1: Section...

  3. 26 CFR 1.1297-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... dividend election may be made by a shareholder whose pro rata share of the post-1986 earnings and profits... section 1297(e) PFIC shall include in income as a dividend its pro rata share of the post-1986 earnings... corporation thereafter qualifies as a PFIC under section 1297(a). (3) Post-1986 earnings and profits defined...

  4. 26 CFR 1.1297-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... dividend election may be made by a shareholder whose pro rata share of the post-1986 earnings and profits... section 1297(e) PFIC shall include in income as a dividend its pro rata share of the post-1986 earnings... corporation thereafter qualifies as a PFIC under section 1297(a). (3) Post-1986 earnings and profits defined...

  5. The perturbed compound Poisson risk model with constant interest and a threshold dividend strategy

    NASA Astrophysics Data System (ADS)

    Gao, Shan; Liu, Zaiming

    2010-03-01

    In this paper, we consider the compound Poisson risk model perturbed by diffusion with constant interest and a threshold dividend strategy. Integro-differential equations with certain boundary conditions for the moment-generation function and the nth moment of the present value of all dividends until ruin are derived. We also derive integro-differential equations with boundary conditions for the Gerber-Shiu functions. The special case that the claim size distribution is exponential is considered in some detail.

  6. 12 CFR 745.200 - General.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the failure to post dividends earned or accrued was due to the fraud, embezzlement or accounting..., dividends earned in the ordinary course of business and posted to share accounts for any prior accounting or...

  7. 26 CFR 1.1059(e)-1 - Non-pro rata redemptions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(6) (exception where stock held during entire existence of corporation) and section 1059(e)(2... dividend is a qualifying dividend. (b) Reorganizations. For purposes of section 1059(e)(1), any exchange...

  8. 26 CFR 514.2 - Dividends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... resident of France when such dividend is so paid, or by a French corporation, shall not exceed 15 percent... such withholding agents to be a French corporation not having a permanent establishment in the United...

  9. 26 CFR 514.2 - Dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... resident of France when such dividend is so paid, or by a French corporation, shall not exceed 15 percent... such withholding agents to be a French corporation not having a permanent establishment in the United...

  10. 26 CFR 514.2 - Dividends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... resident of France when such dividend is so paid, or by a French corporation, shall not exceed 15 percent... such withholding agents to be a French corporation not having a permanent establishment in the United...

  11. 26 CFR 514.2 - Dividends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... resident of France when such dividend is so paid, or by a French corporation, shall not exceed 15 percent... such withholding agents to be a French corporation not having a permanent establishment in the United...

  12. The perturbed Sparre Andersen model with a threshold dividend strategy

    NASA Astrophysics Data System (ADS)

    Gao, Heli; Yin, Chuancun

    2008-10-01

    In this paper, we consider a Sparre Andersen model perturbed by diffusion with generalized Erlang(n)-distributed inter-claim times and a threshold dividend strategy. Integro-differential equations with certain boundary conditions for the moment-generation function and the mth moment of the present value of all dividends until ruin are derived. We also derive integro-differential equations with boundary conditions for the Gerber-Shiu functions. The special case where the inter-claim times are Erlang(2) distributed and the claim size distribution is exponential is considered in some details.

  13. Topics in Finance Part VII--Dividend Policy

    ERIC Educational Resources Information Center

    Laux, Judy

    2011-01-01

    This series inspects the major topics in finance, reviewing the roles of stockholder wealth maximization, the risk-return tradeoff, and agency conflicts. The current article, devoted to dividend policy, also reviews the topic as presented in textbooks and the literature.

  14. 26 CFR 1.265-3 - Nondeductibility of interest relating to exempt-interest dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paid or accrued on the indebtedness is multiplied by a fraction. The numerator of the fraction is the amount of exempt-interest dividends received by the shareholder. The denominator of the fraction is the...

  15. 26 CFR 1.246-1 - Deductions not allowed for dividends from certain corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the distribution is made or for its next preceding taxable year; or (d) A real estate investment trust... not allowable with respect to any dividend received from: (a) A corporation organized under the China...

  16. 26 CFR 1.246-1 - Deductions not allowed for dividends from certain corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the distribution is made or for its next preceding taxable year; or (d) A real estate investment trust... not allowable with respect to any dividend received from: (a) A corporation organized under the China...

  17. 26 CFR 1.246-1 - Deductions not allowed for dividends from certain corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the distribution is made or for its next preceding taxable year; or (d) A real estate investment trust... not allowable with respect to any dividend received from: (a) A corporation organized under the China...

  18. 26 CFR 1.246-1 - Deductions not allowed for dividends from certain corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the distribution is made or for its next preceding taxable year; or (d) A real estate investment trust... not allowable with respect to any dividend received from: (a) A corporation organized under the China...

  19. 12 CFR 225.8 - Capital planning.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... instrument, a payment of common or preferred stock dividends, a payment that may be temporarily or... qualitative guidelines for dividend and stock repurchases; the strategies for addressing potential capital... 1 capital, including perpetual preferred stock and related surplus, minority interest in...

  20. 26 CFR 509.117 - Dividends and interest paid by a foreign corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.117 Dividends and interest... Switzerland, or by a Swiss corporation, shall not be included in gross income and shall be exempt from United...

  1. 26 CFR 1.246-1 - Deductions not allowed for dividends from certain corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... made or for its next preceding taxable year; or (d) A real estate investment trust which, for its... with respect to any dividend received from: (a) A corporation organized under the China Trade Act, 1922...

  2. 26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consumers as are the rates within the regulated territory. (c) Preferred stock. (1) For the purposes of... distributions, and payable in preference to the payment of dividends on other stock, and (iii) the rate of...

  3. Economic considerations for the eradication endgame

    PubMed Central

    Barrett, Scott

    2013-01-01

    An infectious disease will be eradicated only if it is eliminated everywhere, including in the hardest-to-reach, most vaccine-wary communities. If eradication is successful, it promises a dividend in the form of avoided infections and vaccinations. However, success is never certain unless and until eradication is achieved, and claiming the dividend means bearing the possibly great risk of re-emergence. Economic analysis of eradication evaluates these risks and rewards relative to the alternative of ‘optimal control’, and also exposes the incentives for achieving and capitalizing on eradication. Eradication is a ‘game’, because some countries may be willing to eliminate the disease within their borders only if assured that all others will eliminate the disease within their borders. International financing is also a game, because each country would rather free ride than contribute. Finally, for diseases such as polio, capitalizing on eradication is a game, for should any country continue to vaccinate in the post-eradication era using the live-attenuated polio vaccine, the countries that stop vaccinating will be exposed to the risk of vaccine-derived polioviruses. In the framework developed in this paper, eradication is a seductive goal, its attainment fraught with peril. PMID:23798697

  4. 7 CFR 1735.14 - Borrower eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... may hereafter provide, telephone service in rural areas; (2) Public bodies providing telephone service in rural areas as of October 28, 1949; and (3) Cooperative, nonprofit, limited dividend or mutual..., nonprofit, limited dividend, or mutual associations. To be eligible for a loan, a borrower: (1) Must have...

  5. 26 CFR 514.2 - Dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE... resident of France when such dividend is so paid, or by a French corporation, shall not exceed 15 percent...) Thus, if a nonresident alien individual who is a resident of France performs personal services within...

  6. A renewal jump-diffusion process with threshold dividend strategy

    NASA Astrophysics Data System (ADS)

    Li, Bo; Wu, Rong; Song, Min

    2009-06-01

    In this paper, we consider a jump-diffusion risk process with the threshold dividend strategy. Both the distributions of the inter-arrival times and the claims are assumed to be in the class of phase-type distributions. The expected discounted dividend function and the Laplace transform of the ruin time are discussed. Motivated by Asmussen [S. Asmussen, Stationary distributions for fluid flow models with or without Brownian noise, Stochastic Models 11 (1) (1995) 21-49], instead of studying the original process, we study the constructed fluid flow process and their closed-form formulas are obtained in terms of matrix expression. Finally, numerical results are provided to illustrate the computation.

  7. 12 CFR 552.4 - Charter amendments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... dividends, the full amount of dividends and of sinking fund, retirement fund, or other retirement payments... any liquidation, dissolution, or winding up of the association, the holders of the common stock (and... having preference over the common stock in the liquidation, dissolution, or winding up of the association...

  8. 17 CFR 256.930.2 - Miscellaneous general expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Dividend and other financial notices. 7. Printing and mailing dividend checks. 8. Directors' fees and expenses. 9. Publishing and distributing annual reports to stockholders. 10. Public notices of financial... elsewhere. (b) Records shall be so maintained to permit ready analysis by item showing the nature of the...

  9. 26 CFR 1.245-1 - Dividends received from certain foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporations. 1.245-1 Section 1.245-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.245-1 Dividends received from certain foreign corporations. (a) General rule. (1) A corporation is allowed a deduction...

  10. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 238, Dividends declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  11. 26 CFR 1.243-4 - Qualifying dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... effective for such taxable years. Since $10,000 of the February 1, 1966, distribution was made out of... effective for such year, $10,000 of the distribution does not satisfy the condition specified in... from Y's current year's earnings and profits (1969) $10,000 (b) Dividend from earnings and profits of Z...

  12. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  13. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  14. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  15. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  16. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  17. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from regulated...

  18. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  19. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  20. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  1. 13 CFR 107.1400 - Dividends or partnership distributions on 4 percent Preferred Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Dividends or partnership distributions on 4 percent Preferred Securities. 107.1400 Section 107.1400 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES SBA Financial Assistance for Licensees...

  2. 26 CFR 509.108 - Dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SWITZERLAND General Income Tax § 509.108 Dividends. (a) General. (1) The rate of United States tax imposed by... nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity... resident of Switzerland performs personal services within the United States during the taxable year, but...

  3. 26 CFR 1.803-3 - Interest paid or accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

  4. 26 CFR 1.803-3 - Interest paid or accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest paid or... interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a debt and not a reserve liability...

  5. 26 CFR 1.803-3 - Interest paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

  6. 26 CFR 1.803-3 - Interest paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

  7. 26 CFR 1.803-3 - Interest paid or accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

  8. 26 CFR 1.6042-2 - Returns of information as to dividends paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue Service office where such company's return is to be filed for the taxable year, a... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of information as to dividends paid. 1.6042-2 Section 1.6042-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  9. 76 FR 42143 - Self-Regulatory Organizations; Notice of Filing and Immediate Effectiveness of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...\\ strategies; and (iii) firm facilitation transactions.\\8\\ The Subsidy applies to contracts that are executed... qualifying member organizations that participate in that transaction. \\5\\ A dividend strategy is defined as transactions done to achieve a dividend arbitrage involving the purchase, sale and exercise of in-the-money...

  10. 26 CFR 1.1291-9 - Deemed dividend election.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income as a dividend the shareholder's pro rata share of the post-1986 earnings and profits of the PFIC...) and (2) of this section. (2) Post-1986 earnings and profits defined—(i) In general. For purposes of this section, the term post-1986 earnings and profits means the undistributed earnings and profits...

  11. 26 CFR 1.1291-9 - Deemed dividend election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income as a dividend the shareholder's pro rata share of the post-1986 earnings and profits of the PFIC...) and (2) of this section. (2) Post-1986 earnings and profits defined—(i) In general. For purposes of this section, the term post-1986 earnings and profits means the undistributed earnings and profits...

  12. 26 CFR 1.243-4 - Qualifying dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 243(b) (2) is effective for such taxable years. Since $10,000 of the February 1, 1966... exemption election is effective for such year, $10,000 of the distribution does not satisfy the condition... from Y's current year's earnings and profits (1969) $10,000 (b) Dividend from earnings and profits of Z...

  13. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  14. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  15. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  16. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes referred to are those...

  17. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  18. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  19. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  20. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a deduction for a... income,” “real estate investment trust taxable income,” and “capital gains dividends” in sections 852(b...

  1. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  2. 26 CFR 1.522-3 - Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; treatment as to cooperative associations entitled to tax treatment under section 522. 1.522-3 Section 1.522-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-3 Patronage dividends, rebates, or refunds...

  3. 77 FR 13968 - Dividend Equivalents From Sources Within the United States; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-08

    ...--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows... temporary regulations (TD 9572), relating to dividend equivalents from sources within the United States.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of...

  4. 12 CFR Appendix A to Part 707 - Annual Percentage Yield Calculation

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... may or may not occur in the future. These formulas apply to both dividend-bearing and interest-bearing... by the formula shown below. Credit unions may calculate the annual percentage yield using projected... the formula, credit unions shall assume that all principal and dividends remain on deposit for the...

  5. 12 CFR Appendix A to Part 707 - Annual Percentage Yield Calculation

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... may or may not occur in the future. These formulas apply to both dividend-bearing and interest-bearing... by the formula shown below. Credit unions may calculate the annual percentage yield using projected... the formula, credit unions shall assume that all principal and dividends remain on deposit for the...

  6. 12 CFR Appendix A to Part 707 - Annual Percentage Yield Calculation

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... may or may not occur in the future. These formulas apply to both dividend-bearing and interest-bearing... by the formula shown below. Credit unions may calculate the annual percentage yield using projected... the formula, credit unions shall assume that all principal and dividends remain on deposit for the...

  7. 12 CFR Appendix A to Part 707 - Annual Percentage Yield Calculation

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... may or may not occur in the future. These formulas apply to both dividend-bearing and interest-bearing... by the formula shown below. Credit unions may calculate the annual percentage yield using projected... the formula, credit unions shall assume that all principal and dividends remain on deposit for the...

  8. 17 CFR 229.201 - (Item 201) Market price of and dividends on the registrant's common equity and related...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dividends on the registrant's common equity and related stockholder matters. 229.201 Section 229.201... the registrant's common equity and related stockholder matters. (a) Market information. (1)(i) Identify the principal United States market or markets in which each class of the registrant's common...

  9. 17 CFR 229.201 - (Item 201) Market price of and dividends on the registrant's common equity and related...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... dividends on the registrant's common equity and related stockholder matters. 229.201 Section 229.201... the registrant's common equity and related stockholder matters. (a) Market information. (1)(i) Identify the principal United States market or markets in which each class of the registrant's common...

  10. Deriving the Dividend Discount Model in the Intermediate Microeconomics Class

    ERIC Educational Resources Information Center

    Norman, Stephen; Schlaudraff, Jonathan; White, Karianne; Wills, Douglas

    2013-01-01

    In this article, the authors show that the dividend discount model can be derived using the basic intertemporal consumption model that is introduced in a typical intermediate microeconomics course. This result will be of use to instructors who teach microeconomics to finance students in that it demonstrates the value of utility maximization in…

  11. 12 CFR Appendix B to Part 707 - Model Clauses and Sample Forms

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... your deposit account is ___% with an annual percentage yield (APY) of ___%. [For purposes of this...-bearing Term Share Accounts The dividend rate on your term share account is ___% with an annual percentage... declaration date/ (date)], the dividend rate was ___% with an annual percentage yield (APY) of ___% on your...

  12. 12 CFR Appendix B to Part 707 - Model Clauses and Sample Forms

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... your deposit account is ___% with an annual percentage yield (APY) of ___%. [For purposes of this...-bearing Term Share Accounts The dividend rate on your term share account is ___% with an annual percentage... declaration date/ (date)], the dividend rate was ___% with an annual percentage yield (APY) of ___% on your...

  13. 12 CFR Appendix B to Part 707 - Model Clauses and Sample Forms

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... your deposit account is ___% with an annual percentage yield (APY) of ___%. [For purposes of this...-bearing Term Share Accounts The dividend rate on your term share account is ___% with an annual percentage... declaration date/ (date)], the dividend rate was ___% with an annual percentage yield (APY) of ___% on your...

  14. 12 CFR Appendix B to Part 707 - Model Clauses and Sample Forms

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... your deposit account is ___% with an annual percentage yield (APY) of ___%. [For purposes of this...-bearing Term Share Accounts The dividend rate on your term share account is ___% with an annual percentage... declaration date/ (date)], the dividend rate was ___% with an annual percentage yield (APY) of ___% on your...

  15. 12 CFR 327.53 - Allocation and payment of dividends.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... institution's 1996 assessment base share and the institution's eligible premium share. (2) As set forth in the... based upon an institution's eligible premium share shall increase steadily over the same fifteen-year... upon the reserve ratio at the end of 2006 and shall end with respect to any dividend based upon the...

  16. Safety belts : the uncollected dividends : a manual for use by state legislators and state officials on techniques to increase safety belt usage.

    DOT National Transportation Integrated Search

    1977-09-01

    Recognizing that increased safety belt usage is by far the most cost-effective I highway safety measure that can be undertaken by any State, this project describes how. States can initiate action to collect major dividends in cost and human welfare.

  17. Quality's Higher Education Dividends: Broadened Custodianship and Global Public Scholarship

    ERIC Educational Resources Information Center

    Jacobs, Gerrie J.

    2010-01-01

    This paper speculates on the possible contribution of the quality movement to higher education and the perceived dividends received from this, in general, over the past two decades but also, more specifically, with reference to the author's institution in South Africa. The first major quality contribution is a gradual broadening of higher…

  18. 26 CFR 1.904(f)-12T - Transition rules (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... separate categories for passive income, certain dividends from a DISC or former DISC, taxable income... separate limitation loss or overall foreign loss incurred in a pre-2007 separate category for passive... (as defined in § 1.904-7T(g)(1)(ii)) for passive income, certain dividends from a DISC or former DISC...

  19. 26 CFR 1.904(f)-1 - Overall foreign loss and the overall foreign loss account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... limitations contained in former section 904(d)(1)(A) (passive interest limitation), (d)(1)(B) (DISC dividend... former section 904(d)(1)(A) (passive interest limitation), former section 904(d)(1)(B) (DISC dividend... should have computed overall foreign losses separately under the passive interest limitation, the DISC...

  20. 26 CFR 1.1362-8 - Dividends received from affiliated subsidiaries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 1504(a)(2), the term passive investment income does not include dividends from the C corporation to the... the earnings and profits are derived from activities that would not produce passive investment income... active or passive earnings and profits—(1) In general. An S corporation may use any reasonable method to...

  1. 26 CFR 1.959-4 - Distributions to United States persons not counting as dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... normal taxes and surtaxes) of subtitle A (relating to income taxes) of the Code as a distribution which... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Distributions to United States persons not... Distributions to United States persons not counting as dividends. Except as provided in section 960(a)(3) and...

  2. 26 CFR 1.306-3 - Section 306 stock defined.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock, if a distribution of money by the distributing corporation in lieu of such stock would have been... distribution of money by the distributing corporation in lieu of such stock would have been a dividend, the... distribution would have been a dividend if money had been distributed in lieu of the rights. When stock is...

  3. 26 CFR 1.306-3 - Section 306 stock defined.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock, if a distribution of money by the distributing corporation in lieu of such stock would have been... distribution of money by the distributing corporation in lieu of such stock would have been a dividend, the... distribution would have been a dividend if money had been distributed in lieu of the rights. When stock is...

  4. 76 FR 78710 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... stock interest \\7\\ strategies; and (v) firm facilitation transactions.\\8\\ The Subsidy applies to... dividend strategy is defined as transactions done to achieve a dividend arbitrage involving the purchase, sale and exercise of in-the-money options of the same class, executed the first business day prior to...

  5. 77 FR 23521 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-19

    ... short stock interest strategy \\13\\ and executions subject to the Reversal and Conversion Cap.\\14\\ \\5\\ A...). \\11\\ A dividend strategy is defined as transactions done to achieve a dividend arbitrage involving the purchase, sale and exercise of in-the-money options of the same class, executed the first business day...

  6. 77 FR 38347 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-27

    ... Component of the Alpha Pair. To calculate the daily total return today of a Target Component or a Benchmark... Benchmark Component, respectively, would be subtracted from today's closing market price for the Target...''). The Price Difference would be added to any declared dividend, if today were an ``ex-dividend'' date...

  7. 76 FR 7888 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Order Granting Approval of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... daily total return today, the previous trading day's closing market price for the component would be subtracted from today's closing market price for the component to determine a price difference (the ``Price Difference''). The Price Difference would be added to any declared dividend, if today were an ``ex-dividend...

  8. 26 CFR 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Depletion as a factor in computing earnings and profits for dividend purposes. 1.611-4 Section 1.611-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1...

  9. 26 CFR 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Depletion as a factor in computing earnings and profits for dividend purposes. 1.611-4 Section 1.611-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1...

  10. 12 CFR Appendix A to Part 707 - Annual Percentage Yield Calculation

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the member to open, maintain, increase or renew an account. Dividends, interest or other earnings are... may or may not occur in the future. These formulas apply to both dividend-bearing and interest-bearing... not have a stated maturity), the APY can be calculated by use of the following simple formula: APY=100...

  11. Understanding China's Demographic Dividends and Labor Issue

    ERIC Educational Resources Information Center

    Peng, Xizhe

    2013-01-01

    One of the major concerns about the one-child policy is its negative impact on the current and future labor force in China. People have talked about the Lewis Turning Point and the end of demographic dividends. Some of these arguments, however, can be misleading. The working-age population (ages 15 to 59) can be treated as the potential labor…

  12. 26 CFR 1.381(c)(25)-1 - Deficiency dividend of a qualified investment entity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Deficiency dividend of a qualified investment entity. 1.381(c)(25)-1 Section 1.381(c)(25)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(25...

  13. 26 CFR 1.381(c)(17)-1 - Deficiency dividend of personal holding company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Deficiency dividend of personal holding company. 1.381(c)(17)-1 Section 1.381(c)(17)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(17)-1...

  14. 26 CFR 1.381(c)(14)-1 - Dividend carryover to personal holding company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income for the second preceding taxable year is $12,000, the sum of $2,000 (separate excess from N... $12,000 Dividends paid deduction of N Corporation for first preceding taxable year $50,000 Taxable... section 561 for taxable years ending after the date of distribution or transfer for which the acquiring...

  15. 26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax Taxable Years Beginning... representative, a dividend from sources within France from which French tax has been withheld at the reduced rate... included in the gross income from sources within France of any beneficiary or partner, as the case may be...

  16. 77 FR 67419 - Self-Regulatory Organizations; NYSE MKT LLC; Notice of Filing and Immediate Effectiveness of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-09

    ... the incentive for market participants to effect such executions on the Exchange. This would also be... Change To Amend the NYSE Amex Options Fee Schedule To Remove Dividend Spreads From the List of Strategy... (``Fee Schedule'') to remove dividend spreads from the list of strategy executions for which fee caps...

  17. 17 CFR 275.205-1 - Definition of “investment performance” of an investment company and “investment record” of an...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... & poor's 500 stock composite index for calendar 1971] Quarterly ending— Index value 1 Quarterly dividend yield-composite index Annual percent 2 Quarterly percent 3 (1/4 of annual)> Dec. 1970 92.15 Mar. 1971... Investment record of Standard & Poor's 500 stock composite index assuming quarterly reinvestment dividends...

  18. 26 CFR 1.811-2 - Dividends to policyholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... such excess shall be a net decrease referred to in section 809(c)(2). (c) Reserves for dividends to... premiums (as defined in section 809(c) and paragraph (a)(1)(ii) of § 1.809-4). Thus, so-called excess... policyholders paid during the taxable year: (i) Increased by the excess of the amounts held as reserves for...

  19. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  20. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  1. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  2. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  3. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  4. 12 CFR 327.52 - Annual dividend determination.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the DIF reserve ratio as of December 31st of 2008 or any later year equals or exceeds 1.35 percent... dividend based upon the reserve ratio of the DIF as of December 31st of the preceding year, and the amount... ratio of the DIF equals or exceeds 1.35 percent of estimated insured deposits and does not exceed 1.50...

  5. 77 FR 34420 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-11

    ... Change Relating to Strategies June 5, 2012. Pursuant to Section 19(b)(1) of the Securities Exchange Act...\\ short stock interest \\5\\ and reversals \\6\\ and conversion \\7\\ strategies. \\3\\ A dividend strategy is a transaction done to achieve a dividend arbitrage involving the purchase, sale and exercise of in- the-money...

  6. 17 CFR 270.19a-1 - Written statement to accompany dividend payments by management companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that an open-end company may treat as a separate source its net profits from such sales during its... specify the sources from which the remainder was paid. Every company which in any fiscal year elects to... dividend payments by management companies. 270.19a-1 Section 270.19a-1 Commodity and Securities Exchanges...

  7. 75 FR 33374 - Self-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Notice of Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-11

    ... proposes to amend its Fees Schedule to establish fees for transactions in all S&P 500 Dividend Index... transactions in DVS options to all options on the S&P 500 Dividend Index, regardless of the specified accrual period.\\6\\ Currently the established transaction fees for DVS options are as follows: \\6\\ See Securities...

  8. 26 CFR 1.652(c)-4 - Illustration of the provisions of sections 651 and 652.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... example: Example. (a) Under the terms of a simple trust all of the income is to be distributed equally to...,000 Dividends of domestic corporations 50,000 Tax-exempt interest on municipal bonds 25,000 Long-term...: Rents $25,000 Dividends 50,000 Tax-exempt interest 25,000 Total 100,000 Deductions: Expenses directly...

  9. 26 CFR 1.1291-0 - Treatment of shareholders of certain passive foreign investment companies; table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... market rules under chapter 1 of the Internal Revenue Code other than section 1296. (i) In general. (ii.... (f) through (i) [Reserved] (j) Effective date. § 1.1291-9 Deemed dividend election. (a) Deemed dividend election. (1) In general. (2) Post-1986 earnings and profits defined. (i) In general. (ii) Pro...

  10. 17 CFR 275.205-1 - Definition of “investment performance” of an investment company and “investment record” of an...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... & poor's 500 stock composite index for calendar 1971] Quarterly ending— Index value 1 Quarterly dividend yield-composite index Annual percent 2 Quarterly percent 3 (1/4 of annual) Dec. 1970 92.15 Mar. 1971 100... Investment record of Standard & Poor's 500 stock composite index assuming quarterly reinvestment dividends...

  11. 17 CFR 275.205-1 - Definition of “investment performance” of an investment company and “investment record” of an...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... & poor's 500 stock composite index for calendar 1971] Quarterly ending— Index value 1 Quarterly dividend yield-composite index Annual percent 2 Quarterly percent 3 (1/4 of annual) Dec. 1970 92.15 Mar. 1971 100... Investment record of Standard & Poor's 500 stock composite index assuming quarterly reinvestment dividends...

  12. 17 CFR 275.205-1 - Definition of “investment performance” of an investment company and “investment record” of an...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... & poor's 500 stock composite index for calendar 1971] Quarterly ending— Index value 1 Quarterly dividend yield-composite index Annual percent 2 Quarterly percent 3 (1/4 of annual) Dec. 1970 92.15 Mar. 1971 100... Investment record of Standard & Poor's 500 stock composite index assuming quarterly reinvestment dividends...

  13. 17 CFR 275.205-1 - Definition of “investment performance” of an investment company and “investment record” of an...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... & poor's 500 stock composite index for calendar 1971] Quarterly ending— Index value 1 Quarterly dividend yield-composite index Annual percent 2 Quarterly percent 3 (1/4 of annual) Dec. 1970 92.15 Mar. 1971 100... Investment record of Standard & Poor's 500 stock composite index assuming quarterly reinvestment dividends...

  14. A Classroom Game on a Negative Externality Correcting Tax: Revenue Return, Regressivity, and the Double Dividend

    ERIC Educational Resources Information Center

    Duke, Joshua M.; Sassoon, David M.

    2017-01-01

    The concept of negative externality is central to the teaching of environmental economics, but corrective taxes are almost always regressive. How exactly might governments return externality-correcting tax revenue to overcome regressivity and not alter marginal incentives? In addition, there is a desire to achieve a double dividend in the use of…

  15. 26 CFR 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be designated retroactively as capital gain dividends. (k) Effective date. (b) Scope—(1) In general... currency loss. (2) Net foreign currency loss. (3) Foreign currency gain or loss. (e) Limitation on capital gain dividends. (1) In general. (2) Amount taken into account in current year. (i) Net capital loss...

  16. 26 CFR 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... be designated retroactively as capital gain dividends. (k) Effective date. (b) Scope—(1) In general... currency loss. (2) Net foreign currency loss. (3) Foreign currency gain or loss. (e) Limitation on capital gain dividends. (1) In general. (2) Amount taken into account in current year. (i) Net capital loss...

  17. 26 CFR 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... be designated retroactively as capital gain dividends. (k) Effective date. (b) Scope—(1) In general... currency loss. (2) Net foreign currency loss. (3) Foreign currency gain or loss. (e) Limitation on capital gain dividends. (1) In general. (2) Amount taken into account in current year. (i) Net capital loss...

  18. 26 CFR 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retroactively as capital gain dividends. (k) Effective date. (b) Scope—(1) In general. This section prescribes... loss. (2) Net foreign currency loss. (3) Foreign currency gain or loss. (e) Limitation on capital gain...) Limitation on capital gain dividends. (D) Effect on other years. (iv) Earnings and profits. (v) Receipt by...

  19. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... dividend (if any) and the amount of the gain recognized on the exchange, but the term gain as here used does not include any portion of the recognized gain that was treated as a dividend. In any case in... property” is its fair market value as of the date of the transaction. See § 1.460-4(k)(3)(iv)(A) for rules...

  20. 26 CFR 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... be designated retroactively as capital gain dividends. (k) Effective date. (b) Scope—(1) In general... currency loss. (2) Net foreign currency loss. (3) Foreign currency gain or loss. (e) Limitation on capital gain dividends. (1) In general. (2) Amount taken into account in current year. (i) Net capital loss...

  1. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dividend (if any) and the amount of the gain recognized on the exchange, but the term gain as here used does not include any portion of the recognized gain that was treated as a dividend. In any case in... property” is its fair market value as of the date of the transaction. See § 1.460-4(k)(3)(iv)(A) for rules...

  2. 26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

  3. 26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

  4. 26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

  5. 26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

  6. Digital Dividend Aware Business Models for the Creative Industries: Challenges and Opportunities in EU Markets

    NASA Astrophysics Data System (ADS)

    Cossiavelou, Vassiliki

    EU counties have a historically unique opportunity to enable their creative industries to promote the knowledge societies, applying new business models to their media content and networks markets, that are digital dividend (DD) aware. This new extra-media gatekeeping factor could shape new alliances and co operations among the member states and the global media markets, as well.

  7. 26 CFR 1.1298-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... its stock in the former PFIC for its fair market value on the termination date, as defined in... sale election, the shareholder's stock with respect to which the election was made under this paragraph... the deemed dividend election, the shareholder's stock with respect to which the election was made...

  8. 26 CFR 1.6042-2T - Returns of information as to dividends paid (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Returns of information as to dividends paid... in § 1.6049-4(f)(10) or (14), respectively), or reporting Model 1 FFI (as defined in § 1.6049-4(f)(13..., 2014. (g) Expiration date. The applicability of this section expires on February 28, 2017. [T.D. 9658...

  9. 26 CFR 1.6042-3T - Dividends subject to reporting (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Dividends subject to reporting (temporary). 1... guidance, see § 1.6042-3(b)(1)(v). (vi) If a foreign intermediary, as described in § 1.1441-1(c)(13), or a.... The applicability of this section expires on February 28, 2017. [T.D. 9658, 79 FR 12794, Mar. 6, 2014] ...

  10. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... treated as a dividend (if any) and the amount of the gain recognized on the exchange, but the term gain as here used does not include any portion of the recognized gain that was treated as a dividend. In any... “other property” is its fair market value as of the date of the transaction. See § 1.460-4(k)(3)(iv)(A...

  11. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... treated as a dividend (if any) and the amount of the gain recognized on the exchange, but the term gain as here used does not include any portion of the recognized gain that was treated as a dividend. In any... “other property” is its fair market value as of the date of the transaction. See § 1.460-4(k)(3)(iv)(A...

  12. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... treated as a dividend (if any) and the amount of the gain recognized on the exchange, but the term gain as here used does not include any portion of the recognized gain that was treated as a dividend. In any... “other property” is its fair market value as of the date of the transaction. See § 1.460-4(k)(3)(iv)(A...

  13. On a perturbed Sparre Andersen risk model with multi-layer dividend strategy

    NASA Astrophysics Data System (ADS)

    Yang, Hu; Zhang, Zhimin

    2009-10-01

    In this paper, we consider a perturbed Sparre Andersen risk model, in which the inter-claim times are generalized Erlang(n) distributed. Under the multi-layer dividend strategy, piece-wise integro-differential equations for the discounted penalty functions are derived, and a recursive approach is applied to express the solutions. A numerical example to calculate the ruin probabilities is given to illustrate the solution procedure.

  14. VEBAs--ordinary and necessary expenses--deductions and constructive dividends. Neonatology Associates, P.A. v. Commissioner of Internal Revenue.

    PubMed

    2004-01-01

    Contributions made by professional medical corporations into voluntary employee benefit program plans (VEBAs), which were well in excess of the cost of the term life insurance provided to the participants, were not ordinary and necessary business expenses, and the distributions of surplus cash to owner physicians upon conversion to individual policies constituted constructive dividends taxable to the individual taxpayers.

  15. On the renewal risk model under a threshold strategy

    NASA Astrophysics Data System (ADS)

    Dong, Yinghui; Wang, Guojing; Yuen, Kam C.

    2009-08-01

    In this paper, we consider the renewal risk process under a threshold dividend payment strategy. For this model, the expected discounted dividend payments and the Gerber-Shiu expected discounted penalty function are investigated. Integral equations, integro-differential equations and some closed form expressions for them are derived. When the claims are exponentially distributed, it is verified that the expected penalty of the deficit at ruin is proportional to the ruin probability.

  16. On the expected discounted penalty functions for two classes of risk processes under a threshold dividend strategy

    NASA Astrophysics Data System (ADS)

    Lu, Zhaoyang; Xu, Wei; Sun, Decai; Han, Weiguo

    2009-10-01

    In this paper, the discounted penalty (Gerber-Shiu) functions for a risk model involving two independent classes of insurance risks under a threshold dividend strategy are developed. We also assume that the two claim number processes are independent Poisson and generalized Erlang (2) processes, respectively. When the surplus is above this threshold level, dividends are paid at a constant rate that does not exceed the premium rate. Two systems of integro-differential equations for discounted penalty functions are derived, based on whether the surplus is above this threshold level. Laplace transformations of the discounted penalty functions when the surplus is below the threshold level are obtained. And we also derive a system of renewal equations satisfied by the discounted penalty function with initial surplus above the threshold strategy via the Dickson-Hipp operator. Finally, analytical solutions of the two systems of integro-differential equations are presented.

  17. Civil society development versus the peace dividend: international aid in the Wanni.

    PubMed

    Culbert, Vance

    2005-03-01

    Donors that provide aid to the Wanni region of Sri Lanka, which is controlled by the Liberation Tigers of Tamil Eelam (LTTE), are promoting initiatives that seek to advance the national peace process. Under the rubric of post-conflict reconstruction, the actions of political forces and structural factors have led to the prioritisation of two different approaches to peace-building: community capacity-building projects; and support for the 'peace dividend'. Both of these approaches face challenges. Cooperation with civil society actors is extremely difficult due to intimidation by the LTTE political authority and the authoritarian nature of its control. Peace-building successes with respect to the peace dividend are difficult to measure, and must be balanced against the negative effects of misdirected funds. Aid organisations must be careful not to consider the tasks of peacebuilding, humanitarian relief and community empowerment as either interchangeable or as mutually reinforcing endeavours.

  18. Semi-analytic valuation of stock loans with finite maturity

    NASA Astrophysics Data System (ADS)

    Lu, Xiaoping; Putri, Endah R. M.

    2015-10-01

    In this paper we study stock loans of finite maturity with different dividend distributions semi-analytically using the analytical approximation method in Zhu (2006). Stock loan partial differential equations (PDEs) are established under Black-Scholes framework. Laplace transform method is used to solve the PDEs. Optimal exit price and stock loan value are obtained in Laplace space. Values in the original time space are recovered by numerical Laplace inversion. To demonstrate the efficiency and accuracy of our semi-analytic method several examples are presented, the results are compared with those calculated using existing methods. We also present a calculation of fair service fee charged by the lender for different loan parameters.

  19. Worthington Industries, Incorporated, a Case Study in Employee Motivation Via Recognition and Profit Sharing.

    DTIC Science & Technology

    1983-09-01

    productivity and a greater sense of job satisfaction among Department of Defense employees. The Army, Navy, and Air Force were all found to have gain...routine for Worthington Industries, and for the past ten years, its return on shareholders’ equity has averaged 30 percent a year. Cash dividends have also...increased steadily since Worthington Industries’stock went public in 1968, and since 1975, dividend growth has been around 45 percent a year (35

  20. Stock price dynamics and option valuations under volatility feedback effect

    NASA Astrophysics Data System (ADS)

    Kanniainen, Juho; Piché, Robert

    2013-02-01

    According to the volatility feedback effect, an unexpected increase in squared volatility leads to an immediate decline in the price-dividend ratio. In this paper, we consider the properties of stock price dynamics and option valuations under the volatility feedback effect by modeling the joint dynamics of stock price, dividends, and volatility in continuous time. Most importantly, our model predicts the negative effect of an increase in squared return volatility on the value of deep-in-the-money call options and, furthermore, attempts to explain the volatility puzzle. We theoretically demonstrate a mechanism by which the market price of diffusion return risk, or an equity risk-premium, affects option prices and empirically illustrate how to identify that mechanism using forward-looking information on option contracts. Our theoretical and empirical results support the relevance of the volatility feedback effect. Overall, the results indicate that the prevailing practice of ignoring the time-varying dividend yield in option pricing can lead to oversimplification of the stock market dynamics.

  1. Are stock prices too volatile to be justified by the dividend discount model?

    NASA Astrophysics Data System (ADS)

    Akdeniz, Levent; Salih, Aslıhan Altay; Ok, Süleyman Tuluğ

    2007-03-01

    This study investigates excess stock price volatility using the variance bound framework of LeRoy and Porter [The present-value relation: tests based on implied variance bounds, Econometrica 49 (1981) 555-574] and of Shiller [Do stock prices move too much to be justified by subsequent changes in dividends? Am. Econ. Rev. 71 (1981) 421-436.]. The conditional variance bound relationship is examined using cross-sectional data simulated from the general equilibrium asset pricing model of Brock [Asset prices in a production economy, in: J.J. McCall (Ed.), The Economics of Information and Uncertainty, University of Chicago Press, Chicago (for N.B.E.R.), 1982]. Results show that the conditional variance bounds hold, hence, our hypothesis of the validity of the dividend discount model cannot be rejected. Moreover, in our setting, markets are efficient and stock prices are neither affected by herd psychology nor by the outcome of noise trading by naive investors; thus, we are able to control for market efficiency. Consequently, we show that one cannot infer any conclusions about market efficiency from the unconditional variance bounds tests.

  2. New medical risks affecting obstetrics after implementation of the two-child policy in China.

    PubMed

    Li, Qiang; Deng, Dongrui

    2017-12-01

    China recently instituted a two-child policy in response to its aging population, declining workforce and demographic dividend, and the need to develop asocial economy. Additionally, women generally delay having a second child because of the overwhelming pressure in their lives. With the improvements in assisted fertility technologies in recent years, the number of elderly women attempting to bear children has increased. The quality of woman's eggs and a man's sperm declined dramatically with increasing age, leading to an increased risk of pregnancy-related complications among older women. Therefore, the types of fertility problems experienced by elderly females must be provided with considerable attention by obstetricians. This commentary article focuses on the medical problems faced by older second-child pregnant women. This work discusses their increased rates of infertility, spontaneous abortion, fetal malformation, gestational diabetes, cesarean section, placenta previa, postpartum hemorrhage, postpartum depression, and hypertensive disorders, which complicate pregnancy.

  3. Perpetual American vanilla option pricing under single regime change risk: an exhaustive study

    NASA Astrophysics Data System (ADS)

    Montero, Miquel

    2009-07-01

    Perpetual American options are financial instruments that can be readily exercised and do not mature. In this paper we study in detail the problem of pricing this kind of derivatives, for the most popular flavour, within a framework in which some of the properties—volatility and dividend policy—of the underlying stock can change at a random instant of time but in such a way that we can forecast their final values. Under this assumption we can model actual market conditions because most relevant facts usually entail sharp predictable consequences. The effect of this potential risk on perpetual American vanilla options is remarkable: the very equation that will determine the fair price depends on the solution to be found. Sound results are found under the optics both of finance and physics. In particular, a parallelism among the overall outcome of this problem and a phase transition is established.

  4. Domain decomposition methods in computational fluid dynamics

    NASA Technical Reports Server (NTRS)

    Gropp, William D.; Keyes, David E.

    1991-01-01

    The divide-and-conquer paradigm of iterative domain decomposition, or substructuring, has become a practical tool in computational fluid dynamic applications because of its flexibility in accommodating adaptive refinement through locally uniform (or quasi-uniform) grids, its ability to exploit multiple discretizations of the operator equations, and the modular pathway it provides towards parallelism. These features are illustrated on the classic model problem of flow over a backstep using Newton's method as the nonlinear iteration. Multiple discretizations (second-order in the operator and first-order in the preconditioner) and locally uniform mesh refinement pay dividends separately, and they can be combined synergistically. Sample performance results are included from an Intel iPSC/860 hypercube implementation.

  5. A multi-assets artificial stock market with zero-intelligence traders

    NASA Astrophysics Data System (ADS)

    Ponta, L.; Raberto, M.; Cincotti, S.

    2011-01-01

    In this paper, a multi-assets artificial financial market populated by zero-intelligence traders with finite financial resources is presented. The market is characterized by different types of stocks representing firms operating in different sectors of the economy. Zero-intelligence traders follow a random allocation strategy which is constrained by finite resources, past market volatility and allocation universe. Within this framework, stock price processes exhibit volatility clustering, fat-tailed distribution of returns and reversion to the mean. Moreover, the cross-correlations between returns of different stocks are studied using methods of random matrix theory. The probability distribution of eigenvalues of the cross-correlation matrix shows the presence of outliers, similar to those recently observed on real data for business sectors. It is worth noting that business sectors have been recovered in our framework without dividends as only consequence of random restrictions on the allocation universe of zero-intelligence traders. Furthermore, in the presence of dividend-paying stocks and in the case of cash inflow added to the market, the artificial stock market points out the same structural results obtained in the simulation without dividends. These results suggest a significative structural influence on statistical properties of multi-assets stock market.

  6. A Dividend in Food Safety

    NASA Technical Reports Server (NTRS)

    1991-01-01

    When NASA faced the problem of how and what to feed an astronaut in a sealed capsule under weightless conditions while planning for manned space mission, they enlisted the aid of The Pillsbury Company. There were two principal concerns: barring crumbs of food that might contaminate the spacecraft's atmosphere or float their way into sensitive instruments; and assuring absolute freedom from potentially catastrophic disease-producing bacteria and toxins. Pillsbury quickly solved the first concern, but the other part of the problem was not as easy. They found that with using standard methods, there was no way to be assured there would not be any bacteria. It was concluded that the only way to succeed was to establish control over the entire process, the raw materials, the processing environment and the people involved. Pillsbury developed the Hazard Analysis and Critical Control Point (HACCP) concept. The HACCP is designed to prevent food safety problems rather than to catch them after they have occurred. Three other government agencies are taking preliminary steps toward extending HACCP to meat/poultry and seafood inspection operations. Today, Pillsbury plants are still operating under HACCP.

  7. The volatility of stock market prices.

    PubMed

    Shiller, R J

    1987-01-02

    If the volatility of stock market prices is to be understood in terms of the efficient markets hypothesis, then there should be evidence that true investment value changes through time sufficiently to justify the price changes. Three indicators of change in true investment value of the aggregate stock market in the United States from 1871 to 1986 are considered: changes in dividends, in real interest rates, and in a direct measure of intertemporal marginal rates of substitution. Although there are some ambiguities in interpreting the evidence, dividend changes appear to contribute very little toward justifying the observed historical volatility of stock prices. The other indicators contribute some, but still most of the volatility of stock market prices appears unexplained.

  8. Quantized expected returns in terms of dividend yield at the money

    NASA Astrophysics Data System (ADS)

    Dieng, Lamine

    2011-03-01

    We use the Bachelier (additive model) and the Black-Scholes (multiplicative model) as our models for the stock price movement for an investor who has entered into an America call option contract. We assume the investor to pay certain dividend yield on the expected rate of returns from buying stocks. In this work, we also assume the stock price to be initially in the out of the money state and eventually will move up through at the money state to the deep in the money state where the expected future payoffs and returns are positive for the stock holder. We call a singularity point at the money because the expected payoff vanishes at this point. Then, using martingale, supermartingale and Markov theories we obtain the Bachelier-type of the Black-Scholes and the Black-Scholes equations which we hedge in the limit where the change of the expected payoff of the call option is extremely small. Hence, by comparison we obtain the time-independent Schroedinger equation in Quantum Mechanics. We solve completely the time independent Schroedinger equation for both models to obtain the expected rate of returns and the expected payoffs for the stock holder at the money. We find the expected rate of returns to be quantized in terms of the dividend yield.

  9. Climate Change and Political Action: the Citizens' Climate Lobby

    NASA Astrophysics Data System (ADS)

    Nelson, P. H.; Secord, S.

    2014-12-01

    Recognizing the reality of global warming and its origin in greenhouse gas emissions, what does one do about it? Individual action is commendable, but inadequate. Collective action is necessary--Citizens' Climate Lobby proposes a "fee-and-dividend" approach in which a fee is imposed on carbon-based fuel at its sources of production. The fee increases annually in a predictable manner. The funds collected are paid out to consumers as monthly dividends. The approach is market-based, in that the cost of the fee to producers is passed on to consumers in the cost of carbon-based fuels. Downstream energy providers and consumers then make their choices regarding investments and purchases. Citizens' Climate Lobby (CCL) builds national consensus by growing local Chapters, led and populated by volunteers. The Chapters are charged with public education and presenting the fee-and-dividend proposal to their respective Representatives and Senators. CCL builds trust by its non-partisan approach, meeting with all members of Congress regardless of party affiliation and stance on climate-related issues. CCL also builds trust by a non-confrontational approach, seeking to understand rather than to oppose. CCL works both locally, through its local Chapters, and nationally, with an annual conference in Washington DC during which all Congressional offices are visited. CCL recognizes that a long-term, sustained effort is necessary to address climate change.

  10. Balance in Representation - More Than One Way to Tip the Scales

    NASA Astrophysics Data System (ADS)

    Rowell, D. S.; Carlis, D. L.

    2017-12-01

    Too often diversity balance is seen as purely a numbers issue - one of influx and totals. And thus recruiting and retention being two sides of the same valuable coin. However, balance is not just numbers. There is more than one means to add diversity value to an organization. Numbers is one, but power is another. `Balance' is also reached through empowerment and voice. Whereas recruiting and retention can be seen as hard currency buying balanced demographics, empowerment is an investment that takes various forms and yields various dividends. Empowerment includes investment in people, and training, and systems, and pays dividends in performance, and voice, and careers, and service. In this way space is created for the benefits of diversity even where numbers and composition is statically unyielding. Equilibrium comes from tipping the scales with involvement, impact and affect. And finally in coming back full circle, empowerment has a bonus direct effect on the numbers, as it does improve diverse recruiting and retention. This presentation places a focus on balance in terms of gender efficacy. It will highlight the requirements to grow and mature gender empowerment investments and show how these investments have diversity dividends. And finally the presentation will note how NWS is taking a multi-faceted approach to diversity to achieve `balance' through empowerment, involvement, (gender) mainstreaming, training, etc…, and of course recruiting and retention.

  11. Social Security Safety Dividend Act

    THOMAS, 111th Congress

    Rep. Richardson, Laura [D-CA-37

    2010-09-29

    House - 09/30/2010 Referred to the Subcommittee on Railroads, Pipelines, and Hazardous Materials. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  12. Do organizational and political-legal arrangements explain financial wrongdoing?

    PubMed

    Prechel, Harland; Zheng, Lu

    2016-12-01

    The 2008 financial crisis was a systemic problem with deep-rooted structural causes that created opportunities to engage in financial malfeasance, a form of corporate wrongdoing. However, few quantitative studies exist on the effects of organizational and political-legal arrangements on financial malfeasance. In this paper, we examine the effects of organizational and political-legal arrangements that emerged in the 1990s in the FIRE sector (i.e., financial, insurance, and real estate) on financial malfeasance. Our historical contextualization demonstrates how changes in the political-legal arrangements facilitate the emergence of new corporate structures and opportunities for financial malfeasance. Our longitudinal quantitative analysis demonstrates that US FIRE sector corporations with a more complex organizational structure, larger size, lower dividend payment, and higher executive compensation are more prone to commit financial malfeasance. © London School of Economics and Political Science 2016.

  13. 29 CFR 4062.6 - Net worth notification and information.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... statement of the person's current financial condition and business history. (5) A statement of the person's business plans, including projected earnings and, if available, dividend projections. (6) Any appraisal of...

  14. 12 CFR 925.23 - Excess stock.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the form of additional shares of Bank stock or otherwise issue any excess stock. A Bank shall not issue excess stock, as a dividend or otherwise, if after the issuance, the outstanding excess stock at...

  15. 24 CFR 3500.14 - Prohibition against kickbacks and unearned fees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... a charge, stock, dividends, distributions of partnership profits, franchise royalties, credits representing monies that may be paid at a future date, the opportunity to participate in a money-making program...

  16. [Practice in private professional corporations].

    PubMed

    Leguillon-Geffard, G; Mignard, J P

    2005-11-01

    Since 1992, doctors may exert through a private professional corporation. The Decree no 94-680 of 3rd of August 1994 details the new regulation. For physicians used to the liberal scene, one of the greatest innovation is the payment mode. It is basically divided in two parts: the work remuneration as wages or management allowance, and capital remuneration as dividends. This last possibility offering important savings on social contribution, social contribution being calculated only on the work remuneration part. Taxation being in this case a taxation of the company and of the physician on his incomes and dividends. It is a precious instrument to take part in a regrouping and to integrate new associates. Nevertheless it still is an individual's choice and before getting engaged, consequences of the choices selected have to be appreciated with a qualified professional.

  17. Do Individuals Perceive Income Tax Rates Correctly?

    PubMed

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

  18. Do Individuals Perceive Income Tax Rates Correctly?

    PubMed Central

    Gideon, Michael

    2017-01-01

    This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity. PMID:29238156

  19. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

  20. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

  1. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

  2. 26 CFR 1.651(b)-1 - Deduction for distributions to beneficiaries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Deduction for distributions to beneficiaries. In computing its taxable income, a simple trust is allowed a...), relating to tax-exempt interest, foreign income, and excluded dividends. For example: Assume that the...

  3. 26 CFR 1.643(b)-1 - Definition of income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exemption) and section 651 (relating to simple trusts). Thus, items such as dividends, interest, and rents... interest as principal, the trust will not be considered one that under its governing instrument is required...

  4. 77 FR 3108 - Dividend Equivalents From Sources Within the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-23

    .... Erwin or D. Peter Merkel at (202) 622-3870 (not a toll-free number). SUPPLEMENTARY INFORMATION... is D. Peter Merkel, the Office of Associate Chief Counsel (International). Other personnel from the...

  5. 77 FR 53141 - Dividend Equivalents From Sources Within the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-31

    .... Peter Merkel at (202) 622-3870 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background On... Information The principal author of these regulations is D. Peter Merkel, the Office of Associate Chief...

  6. 47 CFR 65.303 - Cost of preferred stock.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Preferred Dividends” is the total dividends on preferred stock for the most recent two years for all local... issuance of preferred stock for the most recent two years for all local exchange carriers with annual...

  7. 47 CFR 65.303 - Cost of preferred stock.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Preferred Dividends” is the total dividends on preferred stock for the most recent two years for all local... issuance of preferred stock for the most recent two years for all local exchange carriers with annual...

  8. 47 CFR 65.303 - Cost of preferred stock.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Preferred Dividends” is the total dividends on preferred stock for the most recent two years for all local... issuance of preferred stock for the most recent two years for all local exchange carriers with annual...

  9. 47 CFR 65.303 - Cost of preferred stock.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Preferred Dividends” is the total dividends on preferred stock for the most recent two years for all local... issuance of preferred stock for the most recent two years for all local exchange carriers with annual...

  10. 47 CFR 65.303 - Cost of preferred stock.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Preferred Dividends” is the total dividends on preferred stock for the most recent two years for all local... issuance of preferred stock for the most recent two years for all local exchange carriers with annual...

  11. But How Do You Grow Plants Without Dirt?

    ERIC Educational Resources Information Center

    Howells, Ronald F.

    1978-01-01

    Describes a class project on hydroponic farming (growing plants in water and in organic nutrients rather than dirt). Students formed a corporation to raise necessary funds and paid dividends from the proceeds earned selling the crop. (JMB)

  12. 17 CFR 210.6-07 - Statements of operations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... issuers of face-amount certificates subject to the special provisions of § 210.6-08 of this part, shall... affiliates. If non-cash dividends are included in income, the bases of recognition and measurement used in...

  13. 17 CFR 210.6-07 - Statements of operations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... issuers of face-amount certificates subject to the special provisions of § 210.6-08 of this part, shall... affiliates. If non-cash dividends are included in income, the bases of recognition and measurement used in...

  14. Earnings Management before Rights Issues and the Subsequent Cash Transfer in Chinese Firms

    NASA Astrophysics Data System (ADS)

    Tsai, Bi-Huei

    2009-08-01

    Unlike private enterprises in developed markets, political influence is profound upon Chinese state-dominated firms. Under this consideration, this paper demonstrates how political impact interferes in Chinese managers' decisions. State-assigned managers were found to deliberately transfer cash raised via rights issues from the public shareholders to the state by cash dividends in order to please Chinese politicians. Especially, to meet the regulatory requirement of rights issues, managers from firms which distributed more cash dividends in the same year of rights issues were more likely to inflate earnings before rights issues. The earnings inflation which managers use to boost firm's incomes is defined as "earnings management." Furthermore, the empirical results also exhibit that firm's close relationship with the state enables managers to obtain approvals of rights issues easily, which reduces the firm's earnings management tendency. The manager's incentives of earnings management is closely attributed to the political intervention.

  15. The European style arithmetic Asian option pricing with stochastic interest rate based on Black Scholes model

    NASA Astrophysics Data System (ADS)

    Winarti, Yuyun Guna; Noviyanti, Lienda; Setyanto, Gatot R.

    2017-03-01

    The stock investment is a high risk investment. Therefore, there are derivative securities to reduce these risks. One of them is Asian option. The most fundamental of option is option pricing. Many factors that determine the option price are underlying asset price, strike price, maturity date, volatility, risk free interest rate and dividends. Various option pricing usually assume that risk free interest rate is constant. While in reality, this factor is stochastic process. The arithmetic Asian option is free from distribution, then, its pricing is done using the modified Black-Scholes model. In this research, the modification use the Curran approximation. This research focuses on the arithmetic Asian option pricing without dividends. The data used is the stock daily closing data of Telkom from January 1 2016 to June 30 2016. Finnaly, those option price can be used as an option trading strategy.

  16. How Research on Human Progeroid and Antigeroid Syndromes Can Contribute to the Longevity Dividend Initiative

    PubMed Central

    Hisama, Fuki M.; Oshima, Junko; Martin, George M.

    2016-01-01

    Although translational applications derived from research on basic mechanisms of aging are likely to enhance health spans and life spans for most of us (the longevity dividend), there will remain subsets of individuals with special vulnerabilities. Medical genetics is a discipline that describes such “private” patterns of aging and can reveal underlying mechanisms, many of which support genomic instability as a major mechanism of aging. We review examples of three classes of informative disorders: “segmental progeroid syndromes” (those that appear to accelerate multiple features of aging), “unimodal progeroid syndromes” (those that impact on a single disorder of aging), and “unimodal antigeroid syndromes,” variants that provide enhanced protection against specific disorders of aging; we urge our colleagues to expand our meager research efforts on the latter, including ancillary somatic cell genetic approaches. PMID:26931459

  17. [The impact of researchers loyal to Big Pharma on the ethics and quality of clinical trials in Latin America].

    PubMed

    Ugalde, Antonio; Homedes, Núria

    2015-03-01

    This article explains the difficulties innovative pharmaceutical firms have in repaying shareholders with attractive dividends. The problem is the result of the expiration of the patents of blockbuster drugs and the difficulties that the firms have in bringing new blockbuster drugs to the market. One of the solutions companies have found has been to accelerate the implementation of clinical trials in order to expedite the commercialization of new drugs. Doing so increases the period in which they can sell drugs at monopoly prices. We therefore discuss how innovative pharmaceutical firms shorten the implementation time of clinical trials in Latin America and the consequences such actions have on the quality of the collected data, the protection of human rights of the subjects of experimentation, and compliance with the ethical principles approved in international declarations.

  18. Prizes for innovation of new medicines and vaccines.

    PubMed

    Love, James; Hubbard, Tim

    2009-01-01

    This article argues that prizes can help stimulate medical innovation, control costs and ensure greater access to new medicines and vaccines. The authors explore four increasingly ambitious prize options to reward medical innovation, each addressing flaws in the current patent system. The first option promotes innovation through a large prize fund linked to the impact on health outcomes; the second option rewards the sharing of knowledge, data, and technology with open source dividends; the third option awards prizes for interim benchmarks and discrete technical problems; and the final option removes the exclusive right to use patented inventions in upstream research in favor of prizes. The authors conclude that a system of prizes to reward drug development would break the link between R&D incentives and product prices, and that such a reform is needed to improve innovation and access to new medicines and vaccines.

  19. Determinants of childhood obesity: need for a trans-sectoral convergent approach.

    PubMed

    Kiranmala, Naorem; Das, Manoja K; Arora, Narendra K

    2013-03-01

    The emerging burden of non communicable diseases is likely to erode the "Demographic-Dividend" of India and compromise the national growth and development. Increasing rates of childhood obesity globally and in India is a cause for serious public health concern. It is becoming increasingly apparent that obesity is result of complex interplay between multiple genes, environmental factors and human behavior. Clear comprehension of this interaction and pathway is still not clear, making the prevention and management of obesity especially challenging. Globalization and rapid economic growth has led to dramatic changes in the life style of the population including food intake, physical activity, market, environmental factors and social structures. A growing economy, urbanization and motorized transport have increased physical inactivity. A systematic multi-sectoral approach with population health as the center of discourse and attention is the only key to tackle this problem.

  20. Cosinor-based rhythmometry

    PubMed Central

    2014-01-01

    A brief overview is provided of cosinor-based techniques for the analysis of time series in chronobiology. Conceived as a regression problem, the method is applicable to non-equidistant data, a major advantage. Another dividend is the feasibility of deriving confidence intervals for parameters of rhythmic components of known periods, readily drawn from the least squares procedure, stressing the importance of prior (external) information. Originally developed for the analysis of short and sparse data series, the extended cosinor has been further developed for the analysis of long time series, focusing both on rhythm detection and parameter estimation. Attention is given to the assumptions underlying the use of the cosinor and ways to determine whether they are satisfied. In particular, ways of dealing with non-stationary data are presented. Examples illustrate the use of the different cosinor-based methods, extending their application from the study of circadian rhythms to the mapping of broad time structures (chronomes). PMID:24725531

  1. 26 CFR 509.104 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dividends, interests, rents, royalties, or remuneration for personal services. In determining the industrial...) Director of the Federal Tax Administration. The term “Director of the Federal Tax Administration” means the Director of the Federal Tax Administration (Direktor der eidgenoessischen Steuerverwaltung) of Switzerland. ...

  2. Dividends from Technology Applied.

    ERIC Educational Resources Information Center

    Aviation/Space, 1982

    1982-01-01

    National Aeronautics and Space Administration's (NASA) Applications Program employs aerospace science/technology to provide direct public benefit. Topics related to this program discussed include: Landsat, earth crustal study (plate tectonics), search and rescue systems, radiation measurement, upper atmosphere research, space materials processing,…

  3. 26 CFR 1.996-3 - Divisions of earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-3 Divisions of earnings... dividend of $35, i.e., one-half of R's taxable income of $70. The tax consequences of these facts to X and...

  4. 18 CFR 367.4370 - Account 437, Dividends declared-preferred stock.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... segregated for each class and series of preferred stock as to those payable in cash, stock, and other forms. If not payable in cash, the medium of payment must be described with sufficient detail to identify it. ...

  5. 18 CFR 367.4370 - Account 437, Dividends declared-preferred stock.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... segregated for each class and series of preferred stock as to those payable in cash, stock, and other forms. If not payable in cash, the medium of payment must be described with sufficient detail to identify it. ...

  6. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... as to financial position, cash flows and results of operations of the registrant as of the same dates... schedule. (b) Disclose separately the amounts of cash dividends paid to the registrant for each of the last...

  7. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... servicing organization for furnishing supervision, management, engineering, and similar services to others... servicing organization for furnishing supervision, management, engineering, and similar services to others... receivable which have not been declared or guaranteed, and interest or dividends upon reacquired securities...

  8. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... servicing organization for furnishing supervision, management, engineering, and similar services to others... servicing organization for furnishing supervision, management, engineering, and similar services to others... receivable which have not been declared or guaranteed, and interest or dividends upon reacquired securities...

  9. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... servicing organization for furnishing supervision, management, engineering, and similar services to others... servicing organization for furnishing supervision, management, engineering, and similar services to others... receivable which have not been declared or guaranteed, and interest or dividends upon reacquired securities...

  10. 17 CFR 256.924 - Property insurance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance premiums to protect the service company against losses and damages to owned or leased property... covered, and the applicable premiums. Any dividends distributed by mutual insurance companies shall be credited to the accounts to which the insurance premiums were charged. ...

  11. 17 CFR 256.924 - Property insurance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... insurance premiums to protect the service company against losses and damages to owned or leased property... covered, and the applicable premiums. Any dividends distributed by mutual insurance companies shall be credited to the accounts to which the insurance premiums were charged. ...

  12. 7 CFR 1739.18 - Grant documents.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE... feasibility and sustainability. The Agency may also prescribe terms and conditions applicable to the... Rural Areas, as well as other terms and conditions applicable to the individual Project. Dividend...

  13. 29 CFR 4043.64 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... described in § 4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in § 4043.31(b). (b) Waiver. Notice is waived if the person making the...

  14. 29 CFR 4043.64 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... described in § 4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in § 4043.31(b). (b) Waiver. Notice is waived if the person making the...

  15. 29 CFR 4043.64 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... described in § 4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in § 4043.31(b). (b) Waiver. Notice is waived if the person making the...

  16. 29 CFR 4043.64 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... described in § 4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in § 4043.31(b). (b) Waiver. Notice is waived if the person making the...

  17. 29 CFR 4043.64 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... described in § 4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in § 4043.31(b). (b) Waiver. Notice is waived if the person making the...

  18. 20 CFR 404.1083 - Dividends and interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....1083 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income... determining your net earnings from self-employment, unless you are a dealer in stocks and securities and...

  19. 20 CFR 404.1083 - Dividends and interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....1083 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income... determining your net earnings from self-employment, unless you are a dealer in stocks and securities and...

  20. 20 CFR 404.1083 - Dividends and interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....1083 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income... determining your net earnings from self-employment, unless you are a dealer in stocks and securities and...

  1. 20 CFR 404.1083 - Dividends and interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1083 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income... determining your net earnings from self-employment, unless you are a dealer in stocks and securities and...

  2. 20 CFR 404.1083 - Dividends and interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....1083 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income... determining your net earnings from self-employment, unless you are a dealer in stocks and securities and...

  3. 12 CFR 225.8 - Capital planning.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... instrument, a payment of common or preferred stock dividends, a payment that may be temporarily or... stock repurchases; the strategies for addressing potential capital shortfalls; and the internal...-common elements of tier 1 capital, including perpetual preferred stock and related surplus, minority...

  4. 12 CFR 225.137 - Acquisitions of shares pursuant to section 4(c)(6) of the Bank Holding Company Act.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... experience and profitability of the insurance business that it had itself generated. Dividends declared by... interest of each stockholder would be determined by reference to the profitability of the business...

  5. 12 CFR 225.137 - Acquisitions of shares pursuant to section 4(c)(6) of the Bank Holding Company Act.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... experience and profitability of the insurance business that it had itself generated. Dividends declared by... interest of each stockholder would be determined by reference to the profitability of the business...

  6. 12 CFR 225.137 - Acquisitions of shares pursuant to section 4(c)(6) of the Bank Holding Company Act.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... experience and profitability of the insurance business that it had itself generated. Dividends declared by... interest of each stockholder would be determined by reference to the profitability of the business...

  7. Partial differential equations constrained combinatorial optimization on an adiabatic quantum computer

    NASA Astrophysics Data System (ADS)

    Chandra, Rishabh

    Partial differential equation-constrained combinatorial optimization (PDECCO) problems are a mixture of continuous and discrete optimization problems. PDECCO problems have discrete controls, but since the partial differential equations (PDE) are continuous, the optimization space is continuous as well. Such problems have several applications, such as gas/water network optimization, traffic optimization, micro-chip cooling optimization, etc. Currently, no efficient classical algorithm which guarantees a global minimum for PDECCO problems exists. A new mapping has been developed that transforms PDECCO problem, which only have linear PDEs as constraints, into quadratic unconstrained binary optimization (QUBO) problems that can be solved using an adiabatic quantum optimizer (AQO). The mapping is efficient, it scales polynomially with the size of the PDECCO problem, requires only one PDE solve to form the QUBO problem, and if the QUBO problem is solved correctly and efficiently on an AQO, guarantees a global optimal solution for the original PDECCO problem.

  8. Biomolecular electronics in the twenty-first century.

    PubMed

    Phadke, R S

    2001-01-01

    A relentless decrease in the size of silicon-based microelectronics devices is posing problems. The most important among these are limitations imposed by quantum-size effects and instabilities introduced by the effects of thermal fluctuations. These inherent envisaged problems of present-day systems have prompted scientists to look for alternative options. Advancement in the understanding of natural systems such as photosynthetic apparatuses and genetic engineering has enabled attention to be focused on the use of biomolecules. Biomolecules have the advantages of functionality and specificity. The invention of scanning tunneling microscopy and atomic force microscopy has opened up the possibility of addressing and manipulating individual atoms and molecules. Realization of the power of self-assembly principles has opened a novel approach for designing and assembling molecular structures with desired intricate architecture. The utility of molecules such as DNA as a three-dimensional, high-density memory element and its capability for molecular computing have been fully recognized but not yet realized. More time and effort are necessary before devices that can transcend existing ones will become easily available. An overview of the current trends that are envisaged to give rich dividends in the next millennium are discussed.

  9. Educational Attainment in Southeast Wisconsin

    ERIC Educational Resources Information Center

    Million, Laura; Henken, Rob; Dickman, Anneliese

    2010-01-01

    In metro Milwaukee, as a part of the WIRED Initiative, the Regional Workforce Alliance (RWA)--a collaboration of organizations representing workforce development, economic development and education across southeast Wisconsin--has established the framework for pursuing the local talent dividend goal and a regional strategy for increasing…

  10. 76 FR 45303 - ING Asia Pacific High Dividend Equity Income Fund, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-28

    ... 20006. FOR FURTHER INFORMATION CONTACT: Laura L. Solomon, Senior Counsel, at (202) 551-6915, or Daniele... meeting or within four months of the last day of such 12-week rolling period, the Board, including a...

  11. Leadership in the Shenandoah Valley and North Africa: Historical Studies in Mission Command

    DTIC Science & Technology

    2013-06-13

    combined this bureaucratization with trusted professional staffs that paid dividends on the modern industrial battlefield. Although modernization was...achieved with regard to harnessing industry and professional military education, changes in military doctrine were not yet complete.32 Moltke...

  12. 12 CFR 1024.15 - Affiliated business arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... interest or franchise relationship. (i) In an affiliated business arrangement: (A) Bona fide dividends, and capital or equity distributions, related to ownership interest or franchise relationship, between entities... corporate or partnership organizational document or a franchise agreement, will determine whether it is a...

  13. 12 CFR 1024.15 - Affiliated business arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... interest or franchise relationship. (i) In an affiliated business arrangement: (A) Bona fide dividends, and capital or equity distributions, related to ownership interest or franchise relationship, between entities... corporate or partnership organizational document or a franchise agreement, will determine whether it is a...

  14. 26 CFR 1.79-1 - Group-term life insurance-general rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the employee's income is equal to: (D+C)−(PI+DI+AP) where D is the total amount of dividends actually...: PI is the total amount of premium included in the employee's income under paragraph (d)(1) of this...

  15. TAX DEDUCTIBLE SPENDING, ENVIRONMENTAL POLICIES, AND THE "DOUBLE DIVIDEND" HYPOTHESIS. (R825313)

    EPA Science Inventory

    The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

  16. 78 FR 73079 - Dividend Equivalents From Sources Within the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-05

    ... 871(m) and that may be used to avoid U.S. taxation and U.S. withholding. In addition, the IRS may... revisions and addition read as follows: Sec. 1.881-2 Taxation of foreign corporations not engaged in U.S...

  17. 26 CFR 1.822-12 - Dividends to policyholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... insurance company, and such method shall be consistently followed with respect to all deductions (including...

  18. Deposit Insurance: A Strategy for Reform.

    DTIC Science & Technology

    1991-03-01

    by Regulatory Board)a Securities Firm Bankb I Other Firms Not BHC U Permitted :I~( Barik Regulators>. j ..: or SEC)C . ...... _.. Insurance Firm Other BHC...Growth, interest rate, and dividend restrictions, higher capital and/or Insurance premiums, civil money penalties. E J Trlpwire 3: Prbes Capital below

  19. Peace-building and reconciliation dividends of integrated health services delivery in post-conflict Burundi: qualitative assessments of providers and community members.

    PubMed

    Christensen, Cathryn; Edward, Anbrasi

    2015-01-01

    While demonstrating causality remains challenging, several 'health-peace' mechanisms have been proposed to describe how health systems contribute to peace-building and stability in post-conflict settings. A qualitative study was undertaken in southern Burundi to identify drivers of social tension and reconciliation in the catchment area of Village Health Works, a health services organisation. Key informant interviews and focus group discussions were conducted in early 2014 with a total of one hundred and twenty community members and staff representing a range of conflict and recovery experience. Themes emerging from these interviews indicated mechanisms at the individual, household, community, and regional levels through which health provision mitigates tensions and promotes social cohesion. This peace dividend was amplified by the clinic's integrated model, which facilitates further community interaction through economic, agricultural and education programmes. Land pressure and the marginalisation of repatriated refugees were cited as drivers of local tension.

  20. 26 CFR 1.884-5 - Qualified resident.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... not nonresidential addresses such as a post office box or in care of a financial intermediary, and the... partner's percentage distributive share of the partnership's dividend income from the stock; (B) The partner's percentage distributive share of gain from disposition of the stock by the partnership; (C) The...

  1. 24 CFR 3500.14 - Prohibition against kickbacks and unearned fees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... pursuant to any agreement or understanding, oral or otherwise, that business incident to or part of a... service business. (c) No split of charges except for actual services performed. No person shall give and... a charge, stock, dividends, distributions of partnership profits, franchise royalties, credits...

  2. 24 CFR 3500.14 - Prohibition against kickbacks and unearned fees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pursuant to any agreement or understanding, oral or otherwise, that business incident to or part of a... service business. (c) No split of charges except for actual services performed. No person shall give and... a charge, stock, dividends, distributions of partnership profits, franchise royalties, credits...

  3. 24 CFR 3500.14 - Prohibition against kickbacks and unearned fees.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pursuant to any agreement or understanding, oral or otherwise, that business incident to or part of a... service business. (c) No split of charges except for actual services performed. No person shall give and... a charge, stock, dividends, distributions of partnership profits, franchise royalties, credits...

  4. 24 CFR 3500.14 - Prohibition against kickbacks and unearned fees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pursuant to any agreement or understanding, oral or otherwise, that business incident to or part of a... service business. (c) No split of charges except for actual services performed. No person shall give and... a charge, stock, dividends, distributions of partnership profits, franchise royalties, credits...

  5. Expansion of Private Engineering Institutions: Challenges Ahead

    ERIC Educational Resources Information Center

    Singh, Antra; Singh, Seema

    2018-01-01

    Globalization process and growth of knowledge economy with increasing dependency on innovative information technology necessitated an expansion of higher education institution. With the country counting on its demographic dividend, the increase in number of students seeking university degree is putting pressure on the higher education sector to…

  6. 26 CFR 1.822-12 - Dividends to policyholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... insurance company, and such method shall be consistently followed with respect to all deductions (including...

  7. 26 CFR 1.823-2 - Dividends to policyholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  8. 26 CFR 1.822-12 - Dividends to policyholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... insurance company, and such method shall be consistently followed with respect to all deductions (including...

  9. 26 CFR 1.823-5 - Dividends to policyholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  10. 26 CFR 1.823-2 - Dividends to policyholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  11. 26 CFR 1.823-2 - Dividends to policyholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  12. 26 CFR 1.823-2 - Dividends to policyholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  13. 26 CFR 1.823-5 - Dividends to policyholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  14. 26 CFR 1.822-12 - Dividends to policyholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... insurance company, and such method shall be consistently followed with respect to all deductions (including...

  15. 26 CFR 1.823-2 - Dividends to policyholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  16. 26 CFR 1.823-5 - Dividends to policyholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  17. 26 CFR 1.823-5 - Dividends to policyholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  18. 26 CFR 1.823-5 - Dividends to policyholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... premium deposits returned to policyholders by factory mutual fire insurance companies. The term “paid or...

  19. 26 CFR 1.822-12 - Dividends to policyholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... insurance company, and such method shall be consistently followed with respect to all deductions (including...

  20. 17 CFR 240.16a-9 - Stock splits, stock dividends, and pro rata rights.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shall be exempt from section 16 of the Act: (a) The increase or decrease in the number of securities... sale of a pro rata right shall be reported pursuant to § 240.16a-4 and the exercise shall be eligible...

  1. 7 CFR 273.9 - Income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., dividends, interest, royalties, and all other direct money payments from any source which can be construed...) Income shall not include the following: (i) Moneys withheld from an assistance payment, earned income, or other income source, or moneys received from any income source which are voluntarily or involuntarily...

  2. 7 CFR 273.9 - Income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., dividends, interest, royalties, and all other direct money payments from any source which can be construed...) Income shall not include the following: (i) Moneys withheld from an assistance payment, earned income, or other income source, or moneys received from any income source which are voluntarily or involuntarily...

  3. 7 CFR 273.9 - Income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., dividends, interest, royalties, and all other direct money payments from any source which can be construed...) Income shall not include the following: (i) Moneys withheld from an assistance payment, earned income, or other income source, or moneys received from any income source which are voluntarily or involuntarily...

  4. ENVIRONMENTAL TAXES AND THE DOUBLE-DIVIDEND HYPOTHESIS: DID YOU REALLY EXPECT SOMETHING FOR NOTHING? (R824740)

    EPA Science Inventory

    The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

  5. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 615.5270 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Retirement of Equities and Payment of Dividends... amount and net effect of stock purchases and retirements to the board of directors each quarter. (d) Each...

  6. Business Teachers Go to Work and Students Get the Dividends

    ERIC Educational Resources Information Center

    Stephens, Geralyn E.

    2010-01-01

    Teacher internships give business education teachers the opportunity to increase their industry skill proficiency levels. Such experiences can help business education teachers focus on developing relevant technical knowledge and skills to better prepare students for technically enhanced work environments and demonstrate competency on technical…

  7. 20 CFR 725.511 - Use and benefit defined.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 315). Surplus funds may also be invested in accordance with the rules applicable to investment of trust estates by trustees. For example, surplus funds may be deposited in an interest or dividend... federally insured or is otherwise insured in accordance with State law requirements. Surplus funds deposited...

  8. 17 CFR 140.735-2a - Prohibited interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... acquired by inheritance, gift, stock split, involuntary stock dividend, merger, acquisition, or other... subject to the provisions of paragraphs (d) and (f) of this section. (d) Retention or passive acquisition... statement, SF 278 or SF 450, rather than when notification of the transaction is received. Acquisition by...

  9. Corporation Accounting, Business Education: 7709.31.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    The course aims to help students develop an understanding of the organization of corporations, corporate stock and bond transactions, fiscal reports, income tax returns, and dividends. Students also analyze financial statements and complete a corporation practice set. An outline of course content includes: (1) equipment and supplies, (2)…

  10. 26 CFR 1.305-6 - Distributions of convertible preferred.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the following conditions exist: (i) The conversion right must be exercised within a relatively short... the dividend rate, the redemption provisions, the marketability of the convertible stock, and the conversion price, it may be anticipated that some shareholders will exercise their conversion rights and some...

  11. 77 FR 1965 - Central Securities Corporation; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-12

    ...)(19) of the Act (``Non-interested Directors''), and six Employees (as defined below), including three..., officers and other personnel various types of non-cash, deferred compensation, including opportunities for... Eligible Persons who are Employees.\\4\\ Under the Plan, dividend equivalents could be awarded in connection...

  12. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the reserves, $100,000 was attributable to premium receipts, $50,000 to dividends and interest, $100... actual investment earnings. (2) The reserves held with respect to the annuity contracts described in section 801(g)(1) and subparagraph (1) of this paragraph shall qualify as life insurance reserves within...

  13. DOE Office of Scientific and Technical Information (OSTI.GOV)

    Gaitsgory, Vladimir, E-mail: vladimir.gaitsgory@mq.edu.au; Rossomakhine, Sergey, E-mail: serguei.rossomakhine@flinders.edu.au

    The paper aims at the development of an apparatus for analysis and construction of near optimal solutions of singularly perturbed (SP) optimal controls problems (that is, problems of optimal control of SP systems) considered on the infinite time horizon. We mostly focus on problems with time discounting criteria but a possibility of the extension of results to periodic optimization problems is discussed as well. Our consideration is based on earlier results on averaging of SP control systems and on linear programming formulations of optimal control problems. The idea that we exploit is to first asymptotically approximate a given problem ofmore » optimal control of the SP system by a certain averaged optimal control problem, then reformulate this averaged problem as an infinite-dimensional linear programming (LP) problem, and then approximate the latter by semi-infinite LP problems. We show that the optimal solution of these semi-infinite LP problems and their duals (that can be found with the help of a modification of an available LP software) allow one to construct near optimal controls of the SP system. We demonstrate the construction with two numerical examples.« less

  14. 76 FR 47280 - Self-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Order Granting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-04

    ...-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Order Granting Approval of Proposed Rule Change To List and Trade Single Stock Dividend Options July 29, 2011. On May 31, 2011, the Chicago Board Options Exchange, Incorporated (``Exchange'' or ``CBOE'') filed with the Securities and Exchange...

  15. Brokering in Money and Mathematics.

    ERIC Educational Resources Information Center

    Hilgart, Faye

    1996-01-01

    Profiles Loy Gotham, an investment executive at PaineWebber, and how she manages stock portfolios for her clients. Distinctions are made between bonds, dividends, mutual funds, profits, and shares. Provides worksheet for tracking a stock. Describes how business was conducted in the past and how basic principles of supply and demand still apply.…

  16. Planned Programming Pays Dividends

    ERIC Educational Resources Information Center

    Geraldi, Kevin M.

    2008-01-01

    In this article, the author explains that before beginning to create concert programs, it is important that ensemble conductors first develop a long-term curricular plan to which each individual program will contribute. He continues that if an ensemble curriculum is devised so that students make progress over the long term, dynamic growth can take…

  17. 17 CFR 230.480 - Title of securities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Title of securities. 230.480 Section 230.480 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION GENERAL RULES AND... shares, the par or stated value, if any; the rate of dividends, if fixed, and whether cumulative or non...

  18. 17 CFR 230.480 - Title of securities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Title of securities. 230.480 Section 230.480 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION GENERAL RULES AND... shares, the par or stated value, if any; the rate of dividends, if fixed, and whether cumulative or non...

  19. 17 CFR 230.480 - Title of securities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Title of securities. 230.480 Section 230.480 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION GENERAL RULES AND... shares, the par or stated value, if any; the rate of dividends, if fixed, and whether cumulative or non...

  20. Aging Education: A Worldwide Imperative

    ERIC Educational Resources Information Center

    McGuire, Sandra L.

    2017-01-01

    Life expectancy is increasing worldwide. Unfortunately, people are generally not prepared for this long life ahead and have ageist attitudes that inhibit maximizing the "longevity dividend" they have been given. Aging education can prepare people for life's later years and combat ageism. It can reimage aging as a time of continued…

  1. 78 FR 66973 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-07

    ... the administrator, accountant, custodian and transfer agent for the Fund (``Administrator,'' ``Accountant,'' ``Custodian'' and ``Transfer Agent,'' respectively). \\4\\ A Managed Fund Share is a security... expenses, dividends, distributions, taxes, risks, and reports to be distributed to beneficial owners of the...

  2. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

  3. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

  4. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 124, Other investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§ 367...

  5. 76 FR 6134 - Sunshine Act Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... Corporation's Board of Directors will meet in open session at 1 p.m. on Monday, February 7, 2011, to consider.... These matters will be resolved with a single vote unless a member of the Board of Directors requests... resolution re: Final Rule on Assessments, Dividends, Assessment Base, and Large Bank Pricing. Memorandum and...

  6. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  7. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  8. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  9. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  10. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  11. State of Alaska

    Science.gov Websites

    Alaska Railroad Alaska Maps Alaska Travel Safety Information Alaska Fish and Game Alaska Facts & Month Services How Do I? Education Health Jobs Safety How Do I? Apply for a Permanent Fund Dividend File Information More Dept. of Commerce, Comm... More Dept. of Labor & Workforce Dev. Safety 511 - Traveler

  12. 26 CFR 1.904-0 - Outline of regulation provisions for section 904.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... post-2002 unused foreign tax paid or accrued with respect to dividends from noncontrolled section 902.... (iii) Interaction with section 954(b)(4). (8) Examples. (d) [Reserved] (e) Financial services income...-through entities. (A) Rule. (B) Examples. (iv) Examples. (4) Definition of incidental income. (i) In...

  13. 26 CFR 31.3406(c)-1 - Notified payee underreporting of reportable interest or dividend payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... any account number or designation and related taxpayer identification number used for information... information reporting purposes, the payor must identify all accounts that can be so retrieved. Otherwise, a... payee must also provide the payee's account numbers and other information necessary to identify the...

  14. 38 CFR 8.3 - Revival of insurance.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... policyholder unpaid dividends, refundable premiums, pure insurance risk credits, other refundable credits or... sufficient to place another policy in force. (9) Where more than one policy is involved and credits are not needed or are insufficient to revive the policy on which the credits arose, the credits will be used...

  15. 26 CFR 1.1348-3 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dividend by reason of section 1373(b) and § 1.1373-1), other distributions of corporate earnings and... corporate form) in which both personal services and capital are material income-producing factors, a... such business, A often finances sales of real estate with his own capital, makes all the necessary...

  16. 26 CFR 1.581-2 - Mutual savings banks, building and loan associations, and cooperative banks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associations, and cooperative banks. 1.581-2 Section 1.581-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions...-1, relating to dividends paid by banking corporations, for special rules concerning deductions for...

  17. 75 FR 78768 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... Securities, as discussed herein. 2. The Applicant describes Auction Rate Securities (or ARS) and the arrangement by which ARS are bought and sold as follows. Auction Rate Securities are preferred stock or bonds... to perpetuity. ARS interest rates or dividend yields are determined and periodically reset at...

  18. Computer-Assisted Law Instruction: Clinical Education's Bionic Sibling

    ERIC Educational Resources Information Center

    Henn, Harry G.; Platt, Robert C.

    1977-01-01

    Computer-assisted instruction (CAI), like clinical education, has considerable potential for legal training. As an initial Cornell Law School experiment, a lesson in applying different corporate statutory dividend formulations, with a cross-section of balance sheets and other financial data, was used to supplement regular class assignments.…

  19. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... receivable from (1) sales of investments; (2) subscriptions to capital shares; (3) dividends and interest; (4) directors and officers; and (5) others. (b) If the aggregate amount of notes receivable exceeds 10 percent... balance sheet or in a note thereto, for accounts receivable and notes receivable. 7. Deposits for...

  20. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... receivable from (1) sales of investments; (2) subscriptions to capital shares; (3) dividends and interest; (4) directors and officers; and (5) others. (b) If the aggregate amount of notes receivable exceeds 10 percent... balance sheet or in a note thereto, for accounts receivable and notes receivable. 7. Deposits for...

  1. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... receivable from (1) sales of investments; (2) subscriptions to capital shares; (3) dividends and interest; (4) directors and officers; and (5) others. (b) If the aggregate amount of notes receivable exceeds 10 percent... balance sheet or in a note thereto, for accounts receivable and notes receivable. 7. Deposits for...

  2. Inquiry, Land Snails, and Environmental Factors

    ERIC Educational Resources Information Center

    Barrow, Lloyd H.; Krantz, Patrick D.

    2005-01-01

    Land snails are common invertebrates that fascinate children. Unfortunately, they are seldom used for activities in the science classroom. Snails are inexpensive, take up little space in the classroom, and require only low maintenance, and their learning dividends can be enormous. For example, students can use them in inquiry-based activities that…

  3. 12 CFR 7.1018 - Automatic payment plan account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND... dividends at the current rate paid on regular savings accounts. The depositor, upon reaching a previously designated age, receives his or her accumulated savings and earned interest in installments of equal amounts...

  4. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171..., notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which...

  5. 78 FR 45012 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-25

    ... of Over-Withholding and U.S. Tax Avoidance With Respect to Certain Substitute Dividend Payments... understatement of tax liability or negligence or disregard of rules and regulations. Section 6694 imposes similar... penalties if adequate disclosure of the tax treatment is made on Form 8275 or, if the position is contrary...

  6. 12 CFR 239.22 - Charter amendments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of dividends and of sinking fund, retirement fund, or other retirement payments, if any, to which..., dissolution, or winding up of the subsidiary holding company, the holders of the common stock (and the holders... of stock having preference over the common stock in the liquidation, dissolution, or winding up of...

  7. 12 CFR 239.22 - Charter amendments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... of dividends and of sinking fund, retirement fund, or other retirement payments, if any, to which..., dissolution, or winding up of the subsidiary holding company, the holders of the common stock (and the holders... of stock having preference over the common stock in the liquidation, dissolution, or winding up of...

  8. 5 CFR 3201.103 - Prohibition on acquisition, ownership, or control of securities of FDIC-insured depository...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-split, involuntary stock dividend, merger, acquisition, or other change in corporate ownership, exercise... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Prohibition on acquisition, ownership, or... acquisition, ownership, or control of securities of FDIC-insured depository institutions and certain holding...

  9. 12 CFR Appendix C to Part 707 - Official Staff Interpretations

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... and Regulations. Good faith compliance with this commentary affords protection from liability under.... Advertisements include commercial messages in visual, oral, or print media that invite, offer, or otherwise..., “prospective rates” are rates set in good faith in advance of the close of a dividend period, that may be...

  10. 12 CFR Appendix C to Part 707 - Official Staff Interpretations

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and Regulations. Good faith compliance with this commentary affords protection from liability under.... Advertisements include commercial messages in visual, oral, or print media that invite, offer, or otherwise..., “prospective rates” are rates set in good faith in advance of the close of a dividend period, that may be...

  11. 47 CFR 32.4130 - Other current liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4130... separately the amount and nature of the items accrued to the date of the balance sheet. (e) Matured rents... indebtedness of the company, dividends on capital stock, and rents accrued to the date for which the balance...

  12. 26 CFR 1.302-2 - Redemptions not taxable as dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock to the issuing corporation in exchange for property from such corporation must include on or with... SIGNIFICANT HOLDER OF THE STOCK OF [INSERT NAME AND EMPLOYER IDENTIFICATION NUMBER (IF ANY) OF ISSUING... of the stock transferred by the significant holder to the issuing corporation; and (ii) A description...

  13. 77 FR 38713 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-28

    ... Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995... burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention... one taxable year, an 85 percent dividends received deduction (DRD) with respect to certain cash...

  14. 26 CFR 1.1388-1 - Definitions and special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other instrument redeemable in money, which is paid as a part of a patronage dividend or payment... indebtedness, revolving fund certificates, retain certificates, letters of advice, or other similar documents... being determined by reference to the market price of the products sold and the anticipated price of the...

  15. 18 CFR 131.50 - Reports of proposals received.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Reports of proposals received. 131.50 Section 131.50 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., including maximum life and average life of sinking fund issue; (e) Dividend or interest rate; (f) Call...

  16. 18 CFR 131.50 - Reports of proposals received.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Reports of proposals received. 131.50 Section 131.50 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., including maximum life and average life of sinking fund issue; (e) Dividend or interest rate; (f) Call...

  17. 18 CFR 131.50 - Reports of proposals received.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Reports of proposals received. 131.50 Section 131.50 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., including maximum life and average life of sinking fund issue; (e) Dividend or interest rate; (f) Call...

  18. 18 CFR 131.50 - Reports of proposals received.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Reports of proposals received. 131.50 Section 131.50 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., including maximum life and average life of sinking fund issue; (e) Dividend or interest rate; (f) Call...

  19. 26 CFR 3.2 - Ceiling on deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...), and (iv) Earnings and gains from the investment or reinvestment of amounts held in such fund (see... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  20. 26 CFR 3.2 - Ceiling on deposits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...), and (iv) Earnings and gains from the investment or reinvestment of amounts held in such fund (see... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  1. 26 CFR 3.2 - Ceiling on deposits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...), and (iv) Earnings and gains from the investment or reinvestment of amounts held in such fund (see... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  2. 26 CFR 3.2 - Ceiling on deposits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...), and (iv) Earnings and gains from the investment or reinvestment of amounts held in such fund (see... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  3. 26 CFR 3.2 - Ceiling on deposits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...), and (iv) Earnings and gains from the investment or reinvestment of amounts held in such fund (see... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  4. 46 CFR 391.2 - Ceiling on deposits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... the Act and paragraph (c) of this section), and (iv) Earnings and gains from the investment or... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  5. 46 CFR 391.2 - Ceiling on deposits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... the Act and paragraph (c) of this section), and (iv) Earnings and gains from the investment or... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  6. 46 CFR 391.2 - Ceiling on deposits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the Act and paragraph (c) of this section), and (iv) Earnings and gains from the investment or... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  7. 46 CFR 391.2 - Ceiling on deposits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... the Act and paragraph (c) of this section), and (iv) Earnings and gains from the investment or... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  8. 46 CFR 391.2 - Ceiling on deposits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... the Act and paragraph (c) of this section), and (iv) Earnings and gains from the investment or... account at such place of business. (d) Dividends, interest, and gains derived from assets set aside and... respect to agreement vessels. [Reserved] (d) Earnings and gains from the investment or reinvestment of...

  9. Managing the Endowment

    ERIC Educational Resources Information Center

    Ellis, R. L.

    1975-01-01

    The treasurer of Smith College describes their use of the unit method of investment, in which each endowment is given shares in the total investment pool, and the total return concept, which emphasizes the use of a modest portion of investment appreciation for operating purposes to supplement the yield from interest and dividends. (JT)

  10. 12 CFR Appendix B to Part 325 - Statement of Policy on Capital Adequacy

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... significant growth, and will carefully evaluate their earnings and growth trends, dividend policies, capital... trends or deficiencies in these areas will be subject to criticism at regular examinations and may be an... Examination Council), intangible assets may arise from business combinations accounted for under the purchase...

  11. Performance of Grey Wolf Optimizer on large scale problems

    NASA Astrophysics Data System (ADS)

    Gupta, Shubham; Deep, Kusum

    2017-01-01

    For solving nonlinear continuous problems of optimization numerous nature inspired optimization techniques are being proposed in literature which can be implemented to solve real life problems wherein the conventional techniques cannot be applied. Grey Wolf Optimizer is one of such technique which is gaining popularity since the last two years. The objective of this paper is to investigate the performance of Grey Wolf Optimization Algorithm on large scale optimization problems. The Algorithm is implemented on 5 common scalable problems appearing in literature namely Sphere, Rosenbrock, Rastrigin, Ackley and Griewank Functions. The dimensions of these problems are varied from 50 to 1000. The results indicate that Grey Wolf Optimizer is a powerful nature inspired Optimization Algorithm for large scale problems, except Rosenbrock which is a unimodal function.

  12. Feed Forward Neural Network and Optimal Control Problem with Control and State Constraints

    NASA Astrophysics Data System (ADS)

    Kmet', Tibor; Kmet'ová, Mária

    2009-09-01

    A feed forward neural network based optimal control synthesis is presented for solving optimal control problems with control and state constraints. The paper extends adaptive critic neural network architecture proposed by [5] to the optimal control problems with control and state constraints. The optimal control problem is transcribed into a nonlinear programming problem which is implemented with adaptive critic neural network. The proposed simulation method is illustrated by the optimal control problem of nitrogen transformation cycle model. Results show that adaptive critic based systematic approach holds promise for obtaining the optimal control with control and state constraints.

  13. Pervasive transition of the Brazilian land-use system

    NASA Astrophysics Data System (ADS)

    Lapola, David M.; Martinelli, Luiz A.; Peres, Carlos A.; Ometto, Jean P. H. B.; Ferreira, Manuel E.; Nobre, Carlos A.; Aguiar, Ana Paula D.; Bustamante, Mercedes M. C.; Cardoso, Manoel F.; Costa, Marcos H.; Joly, Carlos A.; Leite, Christiane C.; Moutinho, Paulo; Sampaio, Gilvan; Strassburg, Bernardo B. N.; Vieira, Ima C. G.

    2014-01-01

    Agriculture, deforestation, greenhouse gas emissions and local/regional climate change have been closely intertwined in Brazil. Recent studies show that this relationship has been changing since the mid 2000s, with the burgeoning intensification and commoditization of Brazilian agriculture. On one hand, this accrues considerable environmental dividends including a pronounced reduction in deforestation (which is becoming decoupled from agricultural production), resulting in a decrease of ~40% in nationwide greenhouse gas emissions since 2005, and a potential cooling of the climate at the local scale. On the other hand, these changes in the land-use system further reinforce the long-established inequality in land ownership, contributing to rural-urban migration that ultimately fuels haphazard expansion of urban areas. We argue that strong enforcement of sector-oriented policies and solving long-standing land tenure problems, rather than simply waiting for market self-regulation, are key steps to buffer the detrimental effects of agricultural intensification at the forefront of a sustainable pathway for land use in Brazil.

  14. COPS: Large-scale nonlinearly constrained optimization problems

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bondarenko, A.S.; Bortz, D.M.; More, J.J.

    2000-02-10

    The authors have started the development of COPS, a collection of large-scale nonlinearly Constrained Optimization Problems. The primary purpose of this collection is to provide difficult test cases for optimization software. Problems in the current version of the collection come from fluid dynamics, population dynamics, optimal design, and optimal control. For each problem they provide a short description of the problem, notes on the formulation of the problem, and results of computational experiments with general optimization solvers. They currently have results for DONLP2, LANCELOT, MINOS, SNOPT, and LOQO.

  15. Generalized bipartite quantum state discrimination problems with sequential measurements

    NASA Astrophysics Data System (ADS)

    Nakahira, Kenji; Kato, Kentaro; Usuda, Tsuyoshi Sasaki

    2018-02-01

    We investigate an optimization problem of finding quantum sequential measurements, which forms a wide class of state discrimination problems with the restriction that only local operations and one-way classical communication are allowed. Sequential measurements from Alice to Bob on a bipartite system are considered. Using the fact that the optimization problem can be formulated as a problem with only Alice's measurement and is convex programming, we derive its dual problem and necessary and sufficient conditions for an optimal solution. Our results are applicable to various practical optimization criteria, including the Bayes criterion, the Neyman-Pearson criterion, and the minimax criterion. In the setting of the problem of finding an optimal global measurement, its dual problem and necessary and sufficient conditions for an optimal solution have been widely used to obtain analytical and numerical expressions for optimal solutions. Similarly, our results are useful to obtain analytical and numerical expressions for optimal sequential measurements. Examples in which our results can be used to obtain an analytical expression for an optimal sequential measurement are provided.

  16. A Cascade Optimization Strategy for Solution of Difficult Multidisciplinary Design Problems

    NASA Technical Reports Server (NTRS)

    Patnaik, Surya N.; Coroneos, Rula M.; Hopkins, Dale A.; Berke, Laszlo

    1996-01-01

    A research project to comparatively evaluate 10 nonlinear optimization algorithms was recently completed. A conclusion was that no single optimizer could successfully solve all 40 problems in the test bed, even though most optimizers successfully solved at least one-third of the problems. We realized that improved search directions and step lengths, available in the 10 optimizers compared, were not likely to alleviate the convergence difficulties. For the solution of those difficult problems we have devised an alternative approach called cascade optimization strategy. The cascade strategy uses several optimizers, one followed by another in a specified sequence, to solve a problem. A pseudorandom scheme perturbs design variables between the optimizers. The cascade strategy has been tested successfully in the design of supersonic and subsonic aircraft configurations and air-breathing engines for high-speed civil transport applications. These problems could not be successfully solved by an individual optimizer. The cascade optimization strategy, however, generated feasible optimum solutions for both aircraft and engine problems. This paper presents the cascade strategy and solutions to a number of these problems.

  17. 12 CFR 563c.102 - Financial statement presentation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... sheet date, disclose in a note the aggregate dollar amount of loans (exclusive of loans to any such... holders, out of future earnings) and the rights, if any, of holders in the event of default, including the effect, if any, on junior securities in the event a required dividend, sinking fund, or other redemption...

  18. 17 CFR 260.0-11 - Liability for certain statements by issuers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (loss), earnings (loss) per share, capital expenditures, dividends, capital structure or other financial...) At the time such statements are made or reaffirmed, either the issuer is subject to the reporting... subject to the reporting requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934...

  19. 17 CFR 260.0-11 - Liability for certain statements by issuers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (loss), earnings (loss) per share, capital expenditures, dividends, capital structure or other financial...) At the time such statements are made or reaffirmed, either the issuer is subject to the reporting... subject to the reporting requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934...

  20. 76 FR 27356 - Exemptions From Certain Prohibited Transaction Restrictions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-11

    ... IRA (as defined in Section V(e)) owner who is independent (as defined in Section V(d)) of Wachovia... dividend that is reset at specific intervals through a Dutch auction process; (d) A person is ``independent... defined in Section II(d)) owner who is independent (as defined in Section II(c)) of Baird. Notwithstanding...

  1. 26 CFR 1.6044-2 - Returns of information as to payments of patronage dividends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... furnishing electric energy, or providing telephone service, to persons in rural areas. (c) When payment... is not due to willful neglect. (f) Magnetic media requirement. For the requirement to submit the information required by Form 1099 on magnetic media for payments after December 31, 1983, see section 6011(e...

  2. 26 CFR 1.6044-2 - Returns of information as to payments of patronage dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... furnishing electric energy, or providing telephone service, to persons in rural areas. (c) When payment... is not due to willful neglect. (f) Magnetic media requirement. For the requirement to submit the information required by Form 1099 on magnetic media for payments after December 31, 1983, see section 6011(e...

  3. 26 CFR 1.6044-2 - Returns of information as to payments of patronage dividends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... furnishing electric energy, or providing telephone service, to persons in rural areas. (c) When payment... is not due to willful neglect. (f) Magnetic media requirement. For the requirement to submit the information required by Form 1099 on magnetic media for payments after December 31, 1983, see section 6011(e...

  4. 26 CFR 1.6044-2 - Returns of information as to payments of patronage dividends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... furnishing electric energy, or providing telephone service, to persons in rural areas. (c) When payment... is not due to willful neglect. (f) Magnetic media requirement. For the requirement to submit the information required by Form 1099 on magnetic media for payments after December 31, 1983, see section 6011(e...

  5. 26 CFR 1.6031(a)-1 - Return of partnership income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment company (as defined in section 851(a)) that pays exempt-interest dividends (as defined in section... section 6031(a) and this paragraph (a), see sections 6229(a), 6231(f), 6698, and 7203. (b) Foreign partnerships—(1) General rule. (i) Filing requirement. A foreign partnership is not required to file a...

  6. 26 CFR 1.6042-4 - Statements to recipients of dividend payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is permitted in the mailing of the written statement. Even a de minimis amount of promotional or... conspicuous type, the legend: “Important Tax Return Document Attached.” The enclosures permitted in a mailing... envelope must contain, in a bold and conspicuous type, the legend: “Important Tax Return Document Enclosed...

  7. 26 CFR 1.6042-4 - Statements to recipients of dividend payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is permitted in the mailing of the written statement. Even a de minimis amount of promotional or... conspicuous type, the legend: “Important Tax Return Document Attached.” The enclosures permitted in a mailing... envelope must contain, in a bold and conspicuous type, the legend: “Important Tax Return Document Enclosed...

  8. 16 CFR 802.10 - Stock dividends and splits; reorganizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of corporation C. C is converted to a limited liability company in which A holds 60% and B holds 40% of the membership interests. No new assets are contributed. The conversion to a limited liability... holds 45% in the new limited liability company, the conversion is not exempt for B and may require...

  9. 12 CFR 933.5 - Disclosure to members concerning capital plan and capital stock conversion.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS BANK CAPITAL STRUCTURE PLANS § 933.5... its risk-based capital requirement, calculated in accordance with § 932.3 of this chapter, and of its... dividends, product volumes, investment volumes, new business lines and risk profile. (3) A description of...

  10. 26 CFR 1.6045-2 - Furnishing statement required with respect to certain substitute payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... (2) Payments in lieu of dividends other than exempt-interest dividends—(i) Requirements and methods... accordance with any of the following methods: (A) Specific identification of the record owner of the transferred stock; (B) The method of allocation and selection specified in paragraph (f)(2)(ii) of this...

  11. 26 CFR 1.6042-3 - Dividends subject to reporting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... documentation of foreign status and definition of U.S. payor and non-U.S. payor) shall apply. The provisions of... the Internal Revenue Code (Code). (iv) Distributions or payments from sources outside the United States (as determined under the provisions of part I, subchapter N, chapter 1 of the Code and the...

  12. 26 CFR 1.562-2 - Preferential dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... may be entitled to any such deduction with respect to a distribution regardless of the medium in which the distribution is made, every shareholder of the class of stock with respect to which the distribution is made must betreated the same as every other shareholder of that class, and no class of stock...

  13. 26 CFR 1.562-2 - Preferential dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... may be entitled to any such deduction with respect to a distribution regardless of the medium in which the distribution is made, every shareholder of the class of stock with respect to which the distribution is made must betreated the same as every other shareholder of that class, and no class of stock...

  14. 76 FR 73777 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-29

    ... historical baseline is used to set the dividend rate for the next quarter. Affected Public: Banks and lending..., Public Law 104-13, on or after the date of publication of this notice. DATES: Comments should be received..., a bank is required to submit a Supplemental Report each quarter. The Supplemental Report serves two...

  15. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... under no circumstances restore or replenish those funds to [name of institutional investor]. Dividends.... Accrued interest. By initialing below, [name of credit union] and [name of institutional investor] agree... years, meet the criteria for the designation or come into compliance with the regulatory requirements...

  16. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... replenish those funds to [name of institutional investor]. Dividends are not considered operating losses and... of credit union] and [name of institutional investor] agree that accrued interest will be: __Paid... designation or come into compliance with the regulatory requirements applicable to federal credit unions that...

  17. 24 CFR 990.165 - Computation of project expense level (PEL).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Ownership type (profit, non-profit, or limited dividend); and (10) Geographic. (c) Cost adjustments. HUD... ceiling; (3) Application of a four percent reduction for any PEL calculated over $325 PUM, with the reduction limited so that a PEL will not be reduced to less than $325; and (4) The reduction of audit costs...

  18. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  19. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  20. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  1. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  2. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  3. The Army’s Role in the Air/Sea Battle Concept: A World War II Pacific Theater Case Study

    DTIC Science & Technology

    2013-12-10

    bases in the Central Pacific Area were small due to land availability. Even so, these atoll airbases served as, “unsinkable...dividend in preventing combat skills from perishing. An example of this is Eniwetok Atoll . Commissioned as a naval advanced anchorage and training

  4. 75 FR 63228 - Self-Regulatory Organizations; The Options Clearing Corporation; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-14

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63066; File No. SR-OCC-2010-13] Self-Regulatory... to the Settlement Price of Exchange-Designated Security Futures for All Cash Dividends or Distributions Paid by the Issuer of the Underlying Security October 8, 2010. I. Introduction On August 19, 2010...

  5. 26 CFR 1.547-7 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES (CONTINUED) Personal Holding Companies § 1.547-7 Effective date. The deduction for deficiency dividends, in computing personal holding company tax for any taxable year, is allowable only with respect to... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Effective date. 1.547-7 Section 1.547-7 Internal...

  6. Searching for the Dividends of Religious Liberty: Who Benefits and Who Pays?

    ERIC Educational Resources Information Center

    Holsinger, Donald B.

    2012-01-01

    Although recent research has established that there are positive correlations among indicators of religious freedom and social capital and economic development, the question addressed in this paper has to do with the evangelistic success of three outreach-oriented churches with worldwide membership bases. This preliminary investigation uses only…

  7. The TIAA Graded Payment Method and the CPI.

    ERIC Educational Resources Information Center

    King, Francis P.

    1995-01-01

    The graded payment method of receiving traditional annuity benefits was introduced by the Teachers Insurance and Annuity Association (TIAA) in 1982 to introduce an inflation-fighting factor into the annuity program. Under the graded method, in contrast to the standard method, a part of current annuity dividend income is withheld each year to…

  8. 17 CFR 245.101 - Prohibition of insider trading during pension fund blackout periods.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... equity securities in connection with a merger, acquisition, divestiture or similar transaction occurring... from section 306(a)(1) of the Sarbanes-Oxley Act of 2002: (1) Any acquisition of equity securities... acquisition is made pursuant to a plan providing for the regular reinvestment of dividends or interest and the...

  9. 12 CFR Appendix C to Part 707 - Official Staff Interpretations

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... and Regulations. Good faith compliance with this commentary affords protection from liability under... messages in visual, oral, or print media that invite, offer, or otherwise announce generally to members and..., “prospective rates” are rates set in good faith in advance of the close of a dividend period, that may be...

  10. 12 CFR Appendix C to Part 707 - Official Staff Interpretations

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... and Regulations. Good faith compliance with this commentary affords protection from liability under... messages in visual, oral, or print media that invite, offer, or otherwise announce generally to members and..., “prospective rates” are rates set in good faith in advance of the close of a dividend period, that may be...

  11. The Calculation of ROE: Pedagogical Issues and Integrative Opportunities

    ERIC Educational Resources Information Center

    Heinfeldt, Jeff; Rindler, Denise

    2010-01-01

    One of the most widely used measures of firm profitability and stockholder return is return-on-equity (ROE). However, depending upon an individual firm's financial decisions (for example, dividend policy) and an analyst's assumptions used for the ROE calculation, the results can vary significantly. This variation can create confusion for students…

  12. 18 CFR 131.50 - Reports of proposals received.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... revised, effective at the time of the next e-filing release during the Commission's next fiscal year. For..., including maximum life and average life of sinking fund issue; (e) Dividend or interest rate; (f) Call... the filing is required unless there is a request for privileged or protected treatment or the document...

  13. 17 CFR 230.236 - Exemption of shares offered in connection with certain transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Exemptions § 230.236 Exemption of shares offered in connection with certain transactions. Shares of stock or... securities in lieu of issuing fractional shares, script certificates or order forms, in connection with a stock dividend, stock split, reverse stock split, conversion, merger or similar transaction, shall be...

  14. 76 FR 41314 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-13

    ... Management and Budget for extension and approval for Rule 10b-17 (17 CFR 240.10b-17)-- Untimely Announcements... display a valid Office of Management and Budget (OMB) control number. Please direct your written comments... of securities: (1) A dividend or other distribution in cash or in kind other than interest payments...

  15. Conscience and Dividends: Churches and the Multinationals.

    ERIC Educational Resources Information Center

    Oden, Thomas C.

    Over the past 20 years there has been agreement in religious circles that the church's economic power and ties with the corporate world entail a moral responsibility. Church leaders within the corporate-responsibility (CR) movement have taken one of two approaches to corporations and their activities. The reformist approach assumes the market and…

  16. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Retirement in event of default. 615.5280 Section 615.5280 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL... Dividends § 615.5280 Retirement in event of default. (a) When the debt of a holder of eligible borrower...

  17. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Retirement in event of default. 615.5280 Section 615.5280 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL... Dividends § 615.5280 Retirement in event of default. (a) When the debt of a holder of eligible borrower...

  18. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Retirement in event of default. 615.5280 Section 615.5280 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL... Dividends § 615.5280 Retirement in event of default. (a) When the debt of a holder of eligible borrower...

  19. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Retirement in event of default. 615.5280 Section 615.5280 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL... Dividends § 615.5280 Retirement in event of default. (a) When the debt of a holder of eligible borrower...

  20. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Retirement in event of default. 615.5280 Section 615.5280 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL... Dividends § 615.5280 Retirement in event of default. (a) When the debt of a holder of eligible borrower...

  1. 75 FR 66271 - Assessment Dividends, Assessment Rates and Designated Reserve Ratio

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-27

    ... has recovered to pre-crisis levels, and the long term, when the reserve ratio is sufficiently large... detail below, concludes that a moderate, long-term average industry assessment rate, combined with an... and earnings of IDIs. Long Term To increase the probability that the fund reserve ratio will reach a...

  2. Department of Revenue > Commissioner's Office

    Science.gov Websites

    Visiting Alaska State Employees Department of Revenue Search Department of Revenue State of Alaska Home Treasury Tax Child Support Services Permanent Fund Dividend Admin Sign-In State of Alaska > Department . Send an email to Commissioner Fisher Department Mission Statement The mission of the Department of

  3. 5 CFR 1645.3 - Calculation of total net earnings for each TSP Fund.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... each TSP Fund. 1645.3 Section 1645.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT...) Interest on money of that fund which is invested in the Government Securities Investment Fund; (ii) Interest on other short-term investments of the fund; (iii) Other income (such as dividends, interest, or...

  4. 26 CFR 514.3 - Dividends received by addressee not actual owner.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... only 15 percent had been withheld at source therefrom. (b) Returns filed by French withholding agents... therewith such appropriate French form as may be prescribed by the Directeur General des Impots. The amounts... accompanied by such French form as may be required to be rendered by the withholding agent in France in...

  5. 26 CFR 514.3 - Dividends received by addressee not actual owner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... only 15 percent had been withheld at source therefrom. (b) Returns filed by French withholding agents... therewith such appropriate French form as may be prescribed by the Directeur General des Impots. The amounts... accompanied by such French form as may be required to be rendered by the withholding agent in France in...

  6. 26 CFR 514.3 - Dividends received by addressee not actual owner.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... only 15 percent had been withheld at source therefrom. (b) Returns filed by French withholding agents... therewith such appropriate French form as may be prescribed by the Directeur General des Impots. The amounts... accompanied by such French form as may be required to be rendered by the withholding agent in France in...

  7. 26 CFR 514.3 - Dividends received by addressee not actual owner.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... only 15 percent had been withheld at source therefrom. (b) Returns filed by French withholding agents... therewith such appropriate French form as may be prescribed by the Directeur General des Impots. The amounts... accompanied by such French form as may be required to be rendered by the withholding agent in France in...

  8. 26 CFR 1.952-1 - Subpart F income defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... subpart F income. In 1998 CFC also earns 100u of foreign personal holding company income that is passive... income in the separate categories for passive income (100u) and dividends from the noncontrolled section 902 corporation (100u). Thus, A includes 50u of passive limitation/foreign personal holding company...

  9. 26 CFR 1.1362-8 - Dividends received from affiliated subsidiaries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation holds stock in a C corporation meeting the requirements of section 1504(a)(2), the term passive... derived from activities that would not produce passive investment income (as defined in section 1362(d)(3)) if the C corporation were an S corporation. (b) Determination of active or passive earnings and...

  10. 12 CFR 933.5 - Disclosure to members concerning capital plan and capital stock conversion.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS BANK CAPITAL STRUCTURE PLANS § 933.5... its risk-based capital requirement, calculated in accordance with § 932.3 of this chapter, and of its... dividends, product volumes, investment volumes, new business lines and risk profile. (3) A description of...

  11. Interactions between cigarette and alcohol consumption in rural China.

    PubMed

    Yu, Xiaohua; Abler, David

    2010-04-01

    The objective of this paper is to analyze interdependencies between cigarette and alcohol consumption in rural China, using panel data for 10 years (1994-2003) for rural areas of 26 Chinese provinces. There have been many studies in which cigarette and alcohol consumption have been considered separately but few to date for China on interactions between the consumption of these two products. Taxes are often recommended as a tool to reduce alcohol and cigarette consumption. If cigarettes and alcohol are complements, taxing one will reduce the consumption of both and thus achieve a double public health dividend. However, if they are substitutes, taxing one will induce consumers to increase consumption of the other, offsetting the public health benefits of the tax. Our results indicate that the demands for both cigarettes and alcohol are very sensitive to the price of alcohol, but not to the price of cigarettes or to income. This suggests that taxes on alcohol can have a double dividend. On the other hand, an increase in cigarette taxes may not be effective in curbing cigarette or alcohol consumption in rural China.

  12. A demographic dividend of the FP2020 Initiative and the SDG reproductive health target: Case studies of India and Nigeria.

    PubMed

    Li, Qingfeng; Rimon, Jose G

    2018-02-22

    Background: The demographic dividend, defined as the economic growth potential resulting from favorable shifts in population age structure following rapid fertility decline, has been widely employed to advocate improving access to family planning. The current framework focuses on the long-term potential, while the short-term benefits may also help persuade policy makers to invest in family planning. Methods: We estimate the short- and medium-term economic benefits from two major family planning goals: the Family Planning 2020 (FP2020)'s goal of adding 120 million modern contraceptive users by 2020; Sustainable Development Goals (SDG) 3.7 of ensuring universal access to family planning by 2030. We apply the cohort component method to World Population Prospects and National Transfer Accounts data. India and Nigeria, respectively the most populous Asian and African country under the FP2020 initiative, are used as case studies. Results: Meeting the FP2020 target implies that on average, the number of children that need to be supported by every 100 working-age people would decrease by 8 persons in India and 11 persons in Nigeria in 2020; the associated reduction remains at 8 persons in India, but increases to 14 persons in Nigeria by 2030 under the SDG 3.7. In India meeting the FP2020 target would yield a saving of US$18.2 billion (PPP) in consumption expenditures for children and youth in the year 2020 alone, and that increased to US$89.7 billion by 2030. In Nigeria the consumption saved would be US$2.5 billion in 2020 and $12.9 billion by 2030. Conclusions: The tremendous economic benefits from meeting the FP2020 and SDG family planning targets demonstrate the cost-effectiveness of investment in promoting access to contraceptive methods. The gap already apparent between the observed and targeted trajectories indicates tremendous missing opportunities. Accelerated progress is needed to achieve the FP2020 and SDG goals and so reap the demographic dividend.

  13. Algorithms for bilevel optimization

    NASA Technical Reports Server (NTRS)

    Alexandrov, Natalia; Dennis, J. E., Jr.

    1994-01-01

    General multilevel nonlinear optimization problems arise in design of complex systems and can be used as a means of regularization for multi-criteria optimization problems. Here, for clarity in displaying our ideas, we restrict ourselves to general bi-level optimization problems, and we present two solution approaches. Both approaches use a trust-region globalization strategy, and they can be easily extended to handle the general multilevel problem. We make no convexity assumptions, but we do assume that the problem has a nondegenerate feasible set. We consider necessary optimality conditions for the bi-level problem formulations and discuss results that can be extended to obtain multilevel optimization formulations with constraints at each level.

  14. Near-Optimal Guidance Method for Maximizing the Reachable Domain of Gliding Aircraft

    NASA Astrophysics Data System (ADS)

    Tsuchiya, Takeshi

    This paper proposes a guidance method for gliding aircraft by using onboard computers to calculate a near-optimal trajectory in real-time, and thereby expanding the reachable domain. The results are applicable to advanced aircraft and future space transportation systems that require high safety. The calculation load of the optimal control problem that is used to maximize the reachable domain is too large for current computers to calculate in real-time. Thus the optimal control problem is divided into two problems: a gliding distance maximization problem in which the aircraft motion is limited to a vertical plane, and an optimal turning flight problem in a horizontal direction. First, the former problem is solved using a shooting method. It can be solved easily because its scale is smaller than that of the original problem, and because some of the features of the optimal solution are obtained in the first part of this paper. Next, in the latter problem, the optimal bank angle is computed from the solution of the former; this is an analytical computation, rather than an iterative computation. Finally, the reachable domain obtained from the proposed near-optimal guidance method is compared with that obtained from the original optimal control problem.

  15. Direct Method Transcription for a Human-Class Translunar Injection Trajectory Optimization

    NASA Technical Reports Server (NTRS)

    Witzberger, Kevin E.; Zeiler, Tom

    2012-01-01

    This paper presents a new trajectory optimization software package developed in the framework of a low-to-high fidelity 3 degrees-of-freedom (DOF)/6-DOF vehicle simulation program named Mission Analysis Simulation Tool in Fortran (MASTIF) and its application to a translunar trajectory optimization problem. The functionality of the developed optimization package is implemented as a new "mode" in generalized settings to make it applicable for a general trajectory optimization problem. In doing so, a direct optimization method using collocation is employed for solving the problem. Trajectory optimization problems in MASTIF are transcribed to a constrained nonlinear programming (NLP) problem and solved with SNOPT, a commercially available NLP solver. A detailed description of the optimization software developed is provided as well as the transcription specifics for the translunar injection (TLI) problem. The analysis includes a 3-DOF trajectory TLI optimization and a 3-DOF vehicle TLI simulation using closed-loop guidance.

  16. Multidisciplinary Optimization of a Transport Aircraft Wing using Particle Swarm Optimization

    NASA Technical Reports Server (NTRS)

    Sobieszczanski-Sobieski, Jaroslaw; Venter, Gerhard

    2002-01-01

    The purpose of this paper is to demonstrate the application of particle swarm optimization to a realistic multidisciplinary optimization test problem. The paper's new contributions to multidisciplinary optimization is the application of a new algorithm for dealing with the unique challenges associated with multidisciplinary optimization problems, and recommendations as to the utility of the algorithm in future multidisciplinary optimization applications. The selected example is a bi-level optimization problem that demonstrates severe numerical noise and has a combination of continuous and truly discrete design variables. The use of traditional gradient-based optimization algorithms is thus not practical. The numerical results presented indicate that the particle swarm optimization algorithm is able to reliably find the optimum design for the problem presented here. The algorithm is capable of dealing with the unique challenges posed by multidisciplinary optimization as well as the numerical noise and truly discrete variables present in the current example problem.

  17. Optimal recombination in genetic algorithms for flowshop scheduling problems

    NASA Astrophysics Data System (ADS)

    Kovalenko, Julia

    2016-10-01

    The optimal recombination problem consists in finding the best possible offspring as a result of a recombination operator in a genetic algorithm, given two parent solutions. We prove NP-hardness of the optimal recombination for various variants of the flowshop scheduling problem with makespan criterion and criterion of maximum lateness. An algorithm for solving the optimal recombination problem for permutation flowshop problems is built, using enumeration of prefect matchings in a special bipartite graph. The algorithm is adopted for the classical flowshop scheduling problem and for the no-wait flowshop problem. It is shown that the optimal recombination problem for the permutation flowshop scheduling problem is solvable in polynomial time for almost all pairs of parent solutions as the number of jobs tends to infinity.

  18. An efficient and accurate solution methodology for bilevel multi-objective programming problems using a hybrid evolutionary-local-search algorithm.

    PubMed

    Deb, Kalyanmoy; Sinha, Ankur

    2010-01-01

    Bilevel optimization problems involve two optimization tasks (upper and lower level), in which every feasible upper level solution must correspond to an optimal solution to a lower level optimization problem. These problems commonly appear in many practical problem solving tasks including optimal control, process optimization, game-playing strategy developments, transportation problems, and others. However, they are commonly converted into a single level optimization problem by using an approximate solution procedure to replace the lower level optimization task. Although there exist a number of theoretical, numerical, and evolutionary optimization studies involving single-objective bilevel programming problems, not many studies look at the context of multiple conflicting objectives in each level of a bilevel programming problem. In this paper, we address certain intricate issues related to solving multi-objective bilevel programming problems, present challenging test problems, and propose a viable and hybrid evolutionary-cum-local-search based algorithm as a solution methodology. The hybrid approach performs better than a number of existing methodologies and scales well up to 40-variable difficult test problems used in this study. The population sizing and termination criteria are made self-adaptive, so that no additional parameters need to be supplied by the user. The study indicates a clear niche of evolutionary algorithms in solving such difficult problems of practical importance compared to their usual solution by a computationally expensive nested procedure. The study opens up many issues related to multi-objective bilevel programming and hopefully this study will motivate EMO and other researchers to pay more attention to this important and difficult problem solving activity.

  19. Finite dimensional approximation of a class of constrained nonlinear optimal control problems

    NASA Technical Reports Server (NTRS)

    Gunzburger, Max D.; Hou, L. S.

    1994-01-01

    An abstract framework for the analysis and approximation of a class of nonlinear optimal control and optimization problems is constructed. Nonlinearities occur in both the objective functional and in the constraints. The framework includes an abstract nonlinear optimization problem posed on infinite dimensional spaces, and approximate problem posed on finite dimensional spaces, together with a number of hypotheses concerning the two problems. The framework is used to show that optimal solutions exist, to show that Lagrange multipliers may be used to enforce the constraints, to derive an optimality system from which optimal states and controls may be deduced, and to derive existence results and error estimates for solutions of the approximate problem. The abstract framework and the results derived from that framework are then applied to three concrete control or optimization problems and their approximation by finite element methods. The first involves the von Karman plate equations of nonlinear elasticity, the second, the Ginzburg-Landau equations of superconductivity, and the third, the Navier-Stokes equations for incompressible, viscous flows.

  20. 78 FR 25510 - Self-Regulatory Organizations; NASDAQ OMX BX, Inc.; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-01

    ... Dividend, Payment or Distribution, and To Make Related Clarifications to Rule Text April 25, 2013. Pursuant... distribution, and to make related clarifications to rule text. The text of the proposed rule change is... and discussed any comments it received on the proposed rule change. The text of these statements may...

  1. 26 CFR 1.6044-2 - Returns of information as to payments of patronage dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance companies), or (iii) Which is engaged in furnishing electric energy, or providing telephone...) Magnetic media requirement. For the requirement to submit the information required by Form 1099 on magnetic... required by Form 1099 on magnetic tape or other media, see § 1.9101-1. [T.D. 6628, 27 FR 12798, Dec. 28...

  2. 26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

  3. Skills Development for Employability and Inclusive Growth: Policy Dilemmas and Priorities in South Asia

    ERIC Educational Resources Information Center

    Panth, Brajesh

    2014-01-01

    Most countries in South Asia are either in the middle-income bracket or moving towards it; to move up the value chain towards higher incomes, they need more skilled people and larger investments in infrastructure. The combination of globalization, technological advancement, unprecedented labour mobility, and the demographic dividend offers them…

  4. Price Bubbles with Discounting: A Web-Based Classroom Experiment

    ERIC Educational Resources Information Center

    Bostian, AJ A.; Holt, Charles A.

    2009-01-01

    The authors describe a Web-based classroom experiment with two assets: cash and a stock that pays a random dividend. The interest rate on cash, coupled with a well-chosen final redemption value for the stock, induces a flat trajectory for the fundamental value of the stock. However, prices typically rise above this value during a session. The…

  5. 26 CFR 1.535-3 - Accumulated earnings credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 243(b)(3) and § 1.243-5 (relating to effect of 100-percent dividends received deduction under... way create an inference that an accumulation in excess of $150,000 ($100,000 in the case of taxable...,000 and that a deduction has been allowed under section 535(b)(6) in the amount of $5,000. Since the...

  6. 26 CFR 1.937-2 - Income from sources within a possession.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... active conduct of a trade or business in the relevant possession. The entire amount of any dividend paid... income of the corporation for the testing period was derived from the active conduct of a trade or... through 1.861-12 will apply. (ii) Interest from corporations engaged in the active conduct of a trade or...

  7. 26 CFR 1.937-2 - Income from sources within a possession.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... active conduct of a trade or business in the relevant possession. The entire amount of any dividend paid... income of the corporation for the testing period was derived from the active conduct of a trade or... through 1.861-12 will apply. (ii) Interest from corporations engaged in the active conduct of a trade or...

  8. 76 FR 80444 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-23

    ... Change Relating to Strategy Executions and the Monthly Cap December 19, 2011. Pursuant to Section 19(b)(1...\\ short stock interest \\5\\ and reversal \\6\\ and conversion \\7\\ strategies (collectively ``Strategy Executions'') from the Monthly Firm Fee Cap \\8\\ and the Monthly Cap.\\9\\ \\3\\ A dividend strategy is defined as...

  9. 26 CFR 1.304-3 - Acquisition by a subsidiary.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amount of the selling price of the stock shall be treated as a dividend to the seller to the extent of... illustrated by the following example: Example. Corporation M has outstanding 100 shares of common stock which.... Corporation M owns the stock of Corporation X. B sells his 75 shares of Corporation M stock to Corporation X...

  10. Gene banks pay big dividends to agriculture, the environment, and human welfare

    Treesearch

    R. C. Johnson

    2008-01-01

    Nearly a century after the pioneering American apple tree purveyor Johnny Appleseed traveled from town to town planting nurseries in the Midwestern United States, Frans Nicholas Meijer left his Netherlands home to pursue a similar vocation as an "agricultural explorer" for the US Department of Agriculture. Over the course of his career, Meijer, who...

  11. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  12. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  13. 77 FR 3202 - Dividend Equivalents From Sources Within the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-23

    ... (1) gross-up amounts paid by a short party in satisfaction of the long party's tax liability with... value of the collateral moves in tandem with the contract. This concern is less applicable when the value of the underlying securities posted as collateral is a small portion of the total amount of cash...

  14. CEO Business Education and Firm Financial Performance: A Case for Humility Rather than Hubris

    ERIC Educational Resources Information Center

    Lindorff, Margaret; Jonson, Elizabeth Prior

    2013-01-01

    Purpose: The purpose of this paper is to examine the relationship between CEO business education and firm financial performance. Design/methodology/approach: An analysis of the relationship between three-year and five-year shareholder return as measured by dividend and change in share price and CEO educational qualification was performed.…

  15. 26 CFR 1.904-5 - Look-through rules as applied to controlled foreign corporations and other entities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... look-through characterization of such dividend cannot reasonably be determined based on the available... hundred dollars ($100) of S's income is subpart F income taxed currently to P under section 951(a)(1)(A... income method of apportioning interest expense is elected, related person interest shall be apportioned...

  16. Savings and load reaps passive solar dividends

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Not Available

    1979-06-01

    A wood-burning fireplace is the main backup heating system at the Friendship Federal Savings and Loan office in Butler, Pennsylvania. The solar design consists of a passive system in which a concrete block wall serves as the energy collector for the building. A 14-square meter skylight over part of the main banking lobby provides additional solar energy. (MCW)

  17. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

  18. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  19. Early Childhood Benefits at Low Cost--Evidence from a Randomized Trail in Mexico

    ERIC Educational Resources Information Center

    Cárdenas, Sergio; Evans, David K.; Holland, Peter

    2015-01-01

    The evidence that investments in early child development can pay high, long-term dividends, is mounting, both in developed and developing countries. However, recent meta-analysis identified very few studies in developing countries. The authors report on the evaluation impact of a low-cost, community-based parent training program for early child…

  20. 12 CFR Appendix A to Part 704 - Model Forms

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Model Forms A Appendix A to Part 704 Banks and... Pt. 704, App. A Appendix A to Part 704—Model Forms This appendix contains sample forms intended for... corporate credit union. (8) Paid-in capital is perpetual maturity and noncumulative dividend. I have read...

  1. 12 CFR Appendix A to Part 704 - Model Forms

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Model Forms A Appendix A to Part 704 Banks and... Pt. 704, App. A Appendix A to Part 704—Model Forms This appendix contains sample forms intended for... corporate credit union. (8) Paid-in capital is perpetual maturity and noncumulative dividend. I have read...

  2. Investing in Kids: Early Childhood Programs and Local Economic Development

    ERIC Educational Resources Information Center

    Bartik, Timothy J.

    2011-01-01

    Early childhood programs, if designed correctly, pay big economic dividends down the road because they increase the skills of their participants. And since many of those participants will remain in the same state or local area as adults, the local economy benefits: more persons with better skills attract business, which provides more and better…

  3. Dialectical Dividends: Fostering Hybridity of New Pedagogical Practices and Partnerships in Science Education and Outreach

    ERIC Educational Resources Information Center

    Martins Gomes, Diogo; McCauley, Veronica

    2016-01-01

    Science literacy has become socially and economically very important. European countries stress that science graduates are fundamental for economic growth. Nevertheless, there is a declining student participation in science. In response, there has been a call to change the way science is taught in schools, which focuses on inquiry methods rooted…

  4. 75 FR 64071 - Basis Reporting by Securities Brokers and Basis Determination for Stock

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-18

    ... Determination--Average Basis Method a. Definition of Dividend Reinvestment Plan i. Acquisition of Stock... this provision and allow all UITs that elect to be treated as RICs to use the average basis method. The... served to limit the average basis method to stock in a DRP, the final regulations provide that, for...

  5. 29 CFR 4043.31 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... value of assets transferred by the person making the distribution, reduced by the fair market value of..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the...

  6. 29 CFR 4043.31 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... value of assets transferred by the person making the distribution, reduced by the fair market value of..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the...

  7. 29 CFR 4043.31 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... value of assets transferred by the person making the distribution, reduced by the fair market value of..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the...

  8. 29 CFR 4043.31 - Extraordinary dividend or stock redemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... value of assets transferred by the person making the distribution, reduced by the fair market value of..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the..., exceeds the adjusted net income (as defined in paragraph (e)(1) of this section) of the person making the...

  9. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  10. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  11. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  12. 26 CFR 1.1244(e)-1 - Records to be kept.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... property when received by the corporation; (iii) The amount of money and the basis in the hands of the... period of the corporation's existence; (v) Information relating to any tax-free stock dividend made with... represent stock issued under the plan; (B) The amount of money and the basis in the hands of the corporation...

  13. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.404(k)-3 Disallowance of deduction for reacquisition payments. Q-1: Are payments to reacquire stock held by an ESOP applicable dividends that are deductible under section 404(k)(1)? A-1: (a...

  14. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.404(k)-3 Disallowance of deduction for reacquisition payments. Q-1: Are payments to reacquire stock held by an ESOP applicable dividends that are deductible under section 404(k)(1)? A-1: (a...

  15. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.404(k)-3 Disallowance of deduction for reacquisition payments. Q-1: Are payments to reacquire stock held by an ESOP applicable dividends that are deductible under section 404(k)(1)? A-1: (a...

  16. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.404(k)-3 Disallowance of deduction for reacquisition payments. Q-1: Are payments to reacquire stock held by an ESOP applicable dividends that are deductible under section 404(k)(1)? A-1: (a...

  17. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.404(k)-3 Disallowance of deduction for reacquisition payments. Q-1: Are payments to reacquire stock held by an ESOP applicable dividends that are deductible under section 404(k)(1)? A-1: (a...

  18. 17 CFR 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... separately amounts receivable from (1) sales of investments; (2) dividends and interest; (3) directors and officers; and (4) others. (b) If the aggregate amount of notes receivable exceeds 10 percent of the... or in a note thereto, for accounts receivable and notes receivable. 4. Total qualified assets. State...

  19. 17 CFR 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... separately amounts receivable from (1) sales of investments; (2) dividends and interest; (3) directors and officers; and (4) others. (b) If the aggregate amount of notes receivable exceeds 10 percent of the... or in a note thereto, for accounts receivable and notes receivable. 4. Total qualified assets. State...

  20. 17 CFR 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... separately amounts receivable from (1) sales of investments; (2) dividends and interest; (3) directors and officers; and (4) others. (b) If the aggregate amount of notes receivable exceeds 10 percent of the... or in a note thereto, for accounts receivable and notes receivable. 4. Total qualified assets. State...

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