Among the business tax incentives is a "carry-back" provision that allows companies to claim current losses in earlier, more profitable years.
But he thinks the bank has squirreled away plenty of loss reserves, equal to 1.6% of assets, and has enough to absorb 25 years of current losses.
In deprecating the Bank of America deal, pundits like Weidner specify current share losses for those who invested when Buffett did even as Buffett was realizing hefty dividends.
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This election has the added effect of providing the shareholders with a basis increase for the amount of the deemed dividend, which may free up current or suspended losses.
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The iShares FTSE Xinhua China 25 (FXI) dropped by around 19% last year and is on path to erase those losses if current trends continue.
The FPC might yet conclude that the underlying cause of inadequate credit creation is that banks have barely enough capital to support potential losses on their current portfolios of loans.
Realizing capital losses in the current year is not only advantageous from a financial perceptive, but it also reduces the emotional regret of watching a losing investment every day.
While the time lapse could work in your favor, it is one more variable to consider before taking losses that provide no current tax benefit.
The bond insurers current distress did not arise from losses in their municipal bond insurance business, but rather from their venture into insuring CDOs and the like.
When losses from passive activities exceed the income from passive activities, those losses are disallowed for the current year.
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The working group's proposal forbids the current practice of carrying forward gains and losses on hedges into the period of the transaction that they are designed to offset.
The legal actions have been part of an attempt by the Equitable's current management to recoup some of the losses it suffered when it lost a High Court case in 2000.
Pork Farms said the losses were a result of the current economic climate and changes in working practices.
That said, Mr. Pilson said given the steep losses NBC has sustained under its current deal, the bidding should be far tighter.
For many of his clients, Kent says, claiming current deductions makes more sense than accumulating passive losses they might not be able to use for years.
So the stress tests' methodological approach of averaging recent trading losses would exaggerate RBS's current fragility and vulnerability to loss - and in a sense would discriminate against it.
On the basis of a pact between central bank governors and senior regulators, every important developed and developing country has agreed to enact laws to raise the amount of capital that banks have to hold as protection against future losses to more than treble the current minimum.
It had terrible operating losses in early 2009, says its current CEO, Jeff Stafeil.
For that reason, job losses in the oil industry and the current high-level of overall U.S. unemployment will not get better, but are likely to only get worse.
As Lin's college career has taken off, so have the Lions, who earlier this month beat Harvard, the current Ivy leader, before a pair of tough losses to Yale and Brown last weekend.
These deposits were then lent out and with the losses that have been incurred have created the current situation.
In the run-up to the full implementation of the regulations, clubs' current spending patterns, and, if applicable, annual losses, are being monitored by Uefa.
Those sanguine about the impact of large wealth losses, he notes, need only consider the current events in Albania.
But smoother increases in marginal tax rates, as under current law, create less economic friction, and fewer deadweight losses, then those with a number of peaks and valleys.
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Any losses in excess of this amount will result in no current income tax benefit.
Hedge funds with "trader" tax status could face a worse problem: Current rules don't allow the funds to offset gains with losses before paying the 3.8% tax.
Wold notes that three factors could push 2012 EPS below current expectations: the loss of DVD only subscribers, international operating losses and competition pushing up the cost of customer acquisition.
In the current recession, small business has accounted for 60% of all job losses.
Boehner has run a low-profile campaign, and as a relative newcomer to his current leadership post he is not held responsible for the GOP's congressional losses on Nov. 7.
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