exchanged value
21fair value — fair market value The amount of money for which it is assumed an asset or liability could be exchanged in an arm s length transaction between informed and willing parties. The concept is essential in acquisition accounting and is covered in… …
22Split value date — Occurrence whereby in one contract the value date of inflow of a currency is a different calendar date than the value date of the exchanged out flow of a currency due to the fact that a business day in the country of one currency of the… …
23fair value — The amount of money for which it is assumed an asset or liability could be exchanged in an arm s length transaction between informed and willing parties. The concept is essential in acquisition accounting …
24Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… …
25japan — japanner, n. /jeuh pan /, n., adj., v., japanned, japanning. n. 1. any of various hard, durable, black varnishes, originally from Japan, for coating wood, metal, or other surfaces. 2. work varnished and figured in the Japanese manner. 3. Japans,… …
26Japan — /jeuh pan /, n. 1. a constitutional monarchy on a chain of islands off the E coast of Asia: main islands, Hokkaido, Honshu, Kyushu, and Shikoku. 125,716,637; 141,529 sq. mi. (366,560 sq. km). Cap.: Tokyo. Japanese, Nihon, Nippon. 2. Sea of, the… …
27china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …
28China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …
29Cottage Savings Association v. Commissioner — Supreme Court of the United States Argued January 15, 1991 …
30Organ gifting — Several authors have used the terms organ gifting and “tissue gifting” to describe processes behind organ and tissue transfers that are not captured by more traditional terms such as donation and transplantation. The concept of “gift of life” in… …
