Examples of Disposition Amount in a sentence
The final regulations clarify this point by excluding these items from the calculation of the API One Year Disposition Amount.
To the extent that the gain or loss is not treated as a Capital Interest Disposition Amount, it is API Gain or Loss and subject to section 1061.
In such instances, a fraction is used to determine the portion of the transferred interest gain or loss characterized as a Capital Interest Disposition Amount.
One has more than 25 years of experience inindustrial maintenance,including shutdown man- agement; the other is re- sponsible for optimizing pulp and paper mill pro-cesses and has more than 50 contracts in 15 countries– some operating for more than 12 years.
The final regulations clarify the determination of an API Holder’s Capital Interest Disposition Amount when the API Holder transfers a Passthrough Entity interest that is comprised of both an API and a capital interest at a gain and would be allocated only capital loss as a Capital Interest Allocation if all of the assets of the Passthrough Entity had been sold for their fair market value in a fully taxable transaction immediately before the interest transfer.