For purposes of this subsection, the amount of any deficiency which is prorated to installments payable under section 6166 shall be treated as an amount of tax payable in installments under such section.
It would have been treated as a signing bonus under the salary cap and prorated over five years ($2 million yearly proration) if fully guaranteed at signing.
The $6.5 million in cap relief the Giants would get must be prorated over two years, so under this plan the Giants would have $3.25 million in extra cap room for this season and next.
While in absolute terms, higher per capita agricultural income levels are found in frontiers where largeholders predominate, the corresponding incomes are higher in smallholder frontiers when prorated by unit of land under crops and pasture.
The term of an agreement under subsection (b) and the amount payable under the agreement may be prorated.
Under the law, distributions have to be prorated between the two types, so careful record-keeping is necessary.
If the extension were to be prorated on a yearly basis and Manning played its entirety under its terms, his salary would be about $16.25 million a year.
The benefit is prorated for shorter periods.
