relinquished

The IRS ruled that the taxpayer's assignment of its rights in the transfer agreement to the QI would be a transfer of relinquished property for purposes of determining whether there is an "exchange of property held for productive use in a trade or business or for investment" under Sec.

According to data from the Save Abandoned Babies Foundation, a nonprofit that keeps tabs on abandoned newborns, 47 newborns were relinquished under Illinois' safe-haven law since it was enacted in 2001.

[section] 1.168(i)-6 provide rules and examples to help harmonize depreciation treatment under the modified accelerated cost recovery system (MACRS) of the exchanged basis of relinquished and replacement property in like-kind exchanges and involuntary conversions under IRC [section][section] 1031 and 1033.

An estimated 25,000 women have given birth through surrogacy in the USA as a legal, commercial process since the 1970s, and over 99% of these have willingly relinquished the child as contractually agreed.

Having relinquished the WBO title and ending more than a decade of dominance last week, Calzaghe fell just short of completing a remarkable 11-year reign as super-middleweight champion.

COBO BAY (11-1) avenged his defeat by Relinquished last time when coming home clear in the Ladbrokes, Home Of Football Betting Nursery Handicap Stakes at Wolverhampton yesterday.

FIDEL Castro, who took control of Cuba in 1959, temporarily relinquished his presidential powers to his younger brother Raul last night because of surgery.

Under section 1031(h)(2)(B), this determination is made, with respect to the relinquished property, by looking at its predominant use in the two-year period ending on the date of the relinquishment and, in the case of the replacement property, by reference to the two-year period beginning on the date of its acquisition.

The date on which the taxpayer transfers the relinquished property is the date on which the benefits and burdens of ownership of the property are transferred.

Vincent retired from active duty and relinquished his position as commandant of the Defense Systems Management College on Aug.

While the MIT announcement was met with some skepticism and even more cynicism, MIT has never relinquished its position of leadership.

But the two companies relinquished the field to PDO as the oil was very heavy and the area was affected by political turmoil.

Second row trio Steve Borthwick (Bath), Chris Jones (Sale) and Tom Palmer (Leeds) have the chance to take a step closer to filling the No.4 shirt relinquished by Martin Johnson.