(iii Deferral provisions.Interest expense that is not allowable as a deduction for the taxable year in which paid or accrued by reason of a deferral provision (within the meaning of paragraph (m)(7)(iii) of this section) is allocated in the same manner as the debt giving rise to the interest expense is allocated for such taxable year.
In addition, a replacement debt (within the meaning of paragraph (e) of this section) is allocated to an expenditure properly chargeable to capital account with respect to an asset to the extent the proceeds of such debt are used to repay the portion of a debt allocated to such asset under this paragraph (n)(3).
The second section is allocated to the sensitivity analysis of physical properties of rock and fluid using reported physical properties of case 2. The critical radius of reservoir, defined as the maximum radius of a reservoir with certain rock and fluid properties in which the pressure differences resulted from linear and non-linear solutions is considerable, was used to analyze the results.
The funding formula required under paragraph (1) shall ensure that any amounts appropriated or otherwise made available under this section are allocated to States with an age-adjusted rate of drug overdose deaths that is above the national overdose mortality rate, according to the Centers for Disease Control and Prevention.
Specific staining in each tissue section was allocated 0 (no staining), 1 (weak intensity of staining), 2 (moderate intensity) or 3 (strong intensity).
In this randomised, double-blinded study, women who underwent an elective C-section were allocated to either usual care (control, n=40) or three distant reiki sessions in addition to usual care (n=40).
Under paragraph (c)(4)(i) of this section, debt is allocated to an investment expenditure for periods during which debt proceeds are held in the account.
(ii) Under this paragraph (c)(2) and paragraph (j) of this section, the $1,000 debt is allocated to the investment expenditure for the period from January 1 through June 30, and to the passive activity expenditure from July 1 through December 31.
S Co. sells an asset used in its business, generating a $20,000 Section 1231 gain that is allocated to A on his Schedule K-1.
One section in this dictionary is allocated to head trauma, which is subdivided into the whole area (massive destruction of cranium and brain, penetrating injury and scalp injury), intracranial vessels, cranial nerves (cranial nerves I to XII), internal organs and skeletal.
