Normally, the step in the fourth bulleted item under "Adjusting AAA in the Proper Order" above (decreasing AAA by the excess of loss items over income items) as well as the limitation in the second step (limiting the reduction for loss items to the increase for income items) will not app...
21 Preamble. Section 1.1368-2(a)(3)(ii). Note that AAA will be reduced by the total amount of losses or deductions incurred by S-Corporation during the year, even if the losses or deductions are limited at the shareholder level due to the lack of a base under § 1366, passive activit...
[30], however, found no such lag between bulk surface water Pseudo-nitzschia abundance and pDA concentrations and fluxes measured as deep at 800 m in the SBB and San Pedro Basin, and argued for rapid transport, with particle sinking rates in excess of 100 m d−1. Here, there was a ...
The capacitance–frequency characteristics of the MIS capacitor fabricated without patterning P3HT film are shown in Figure 2b. The capacitance of the MIS capacitor with the unpatterned P3HT film increases with decreasing frequency, indicating an excess accumulation of holes at the semiconductor/gate ...
1. Introduction Nearly 10% of the surface of the earth is covered by sea ice, at its maximum extent in both the Arctic and Antarctic [1,2], and sea ice has a significant role in the Earth's climate due to its high albedo, whereby 50–80% of upcoming radiation is reflected [3]. ...