The symbol next to each ratio shows the trend from a prior year.
The symbol shows a comparison with the number from a prior year.
You can only take a bad debt deduction if the amount you were owed was included in your gross income for the year the deduction is claimed or for a prior year.
It could be given on an ongoing basis to the top districts with a certain percentage of Title I eligible students that showed the most improvement in a given period of time (and had not accomplished this because their results had slipped in a prior year for the purpose of making their gains appear more impressive).
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For this purpose, deductions are more or less calculated in the same manner as you would calculate ordinary deductions so long as they are associated with the passive activity for the tax year or carried forward from a prior tax year.
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Of particular interest for a retail company, same-store sales rose 4.1% in the recent quarter, up from a prior-year gain of 1%.
Thus, an uncertain tax position reported in 2010 might be indicative of a similar recurring issue that existed in a prior tax year.
Full details, including the start date for the relief in various locations and information on how to claim a disaster loss by amending a prior-year tax return, can be found in tax relief announcements for individual states on the IRS website, www.
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Have you ever tried to ask your boss for a raise simply because living expenses cost 10% more than a year prior?
Fifty-one percent of student loans were in deferment, forbearance or belonged to students still in school as of March 2012, up from 44.3% a year prior, according to data released by credit bureau TransUnion earlier this year.
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"I didn't know that there was even a rule on the book, and I think the rule had come into play maybe a year prior to the relationship, and I don't ever even remember reading such a rule, but you know, it talked about disclosure, " Kearney said.
To qualify, L-1 beneficiaries must have worked abroad for the employer for at least one continuous year (within a three-year period) prior to a petition being filed.
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That's down from 4.70% a year prior and 5.49% two years ago, according to mortgage info website HSH.com.
In November, sales volume increased 52% from a year prior, according to the latest data by the National Association of Realtors.
Nationwide, the USDA said Wednesday that U.S. farmers planted 10% more acres of winter wheat in recent months than a year prior.
They also had their starter-alternator combinations in the hybrid Chery taxis that have run in Beijing since about a year prior to the start of the Olympics.
The appeals court ruled that Mr. Emanuel did not meet the requirements to run for municipal election because he did not physically reside in Chicago for a year prior to the election.
Fixed rates on 30-year private jumbos average 3.92% for the week ending Dec. 21, down from 4.61% a year prior, and 5.58% for the same week in December 2010, according to mortgage-info website HSH.com.
FKM, in turn, was a corporate shop, led by the structured and far more buttoned-up Scott Brown, who told us early on how he had been burdened with the task of essentially saving the agency from irrelevance a year prior.
However, there never looked any liklihood of history repeating itself this time around as Nadal became the first man in history to win three clay-court titles in a year prior to the French Open, following his recent successes in both Monte Carlo and Rome.
Just over 61, 000 of these borrowers did a cash-out refi during the 12 months ending early February, up 7% from the same period ending a year prior, according to data compiled for The Wall Street Journal by SMR Research, a mortgage-research firm in Hackettstown, N.
We think that we are in a much stronger position to get robust sanctions now than we were a year ago prior to us initiating our strategy.
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Thirty-eight percent of residents aged 15 to 35 reported going to the movies at least once a month in 2010, and the year prior saw a total of 28.8 million visits to the movies, impressive for a population of just 4.5 million.
The 2010 figure, in turn, was a decrease from the year prior (4Q 2009) which saw a 32% increase in text messaging.
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Each January FORBES asks its columnists for a retrospective on the prior year's stock picks.
When Lattimore was recovering, he watched the Minnesota pro Adrian Peterson devastate the NFL after suffering a torn ACL the prior year.
You must also exclude net capital losses on a Schedule D, prior year NOLs and personal exemption amounts for yourself, your spouse and your dependents.
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In 1971, Gert Boyle was advised to sell Columbia Sportswear after the death of her husband Neal to a heart attack the prior year.
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Schedule UTP does have a grandfather rule so that corporations are not required to disclose uncertain tax positions for which a reserve was taken in a tax year beginning prior to 2010.
As a result of our prior year findings the firm revised and reissued its policy and mandatory guidance in relation to the signing and dating of audit reports and we observed an overall improvement in this area.
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