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Examples

  • Canada can apply the net-benefit test in cases when a Canadian company with a minimum book value of C$312 million is being acquired by a foreign entity, or if all or most of the assets used in the business operation of a Canadian company are being bought by a foreigner, assuming the asset's book value meets the book-value threshold.

    EnCana-PetroChina Deal Subject to Review Ben Dummett 2011

  • Typically, would think that an asset's value is the discounted present value of its cash flow.

    Do Sports Franchises Make Money?, Arnold Kling | EconLog | Library of Economics and Liberty 2009

  • The indictment said that government officials warned Risen, identified only as Author A, and his newspaper employer, that Sterling's information could endanger a human asset's life and that in May 2003 the newspaper agreed not to publish it.

    Ex-CIA Officer Charged With Leak To 'New York Times' Reporter AP 2011

  • If an asset's volatility suddenly spikes, "it's a different world."

    How Risky Are Those Low-Risk Funds? Eleanor Laise 2010

  • The indictment said that government officials warned Risen, identified only as Author A, and his newspaper employer, that Sterling's information could endanger a human asset's life and that in May 2003 the newspaper agreed not to publish it.

    Ex-CIA Officer Charged With Leak To 'New York Times' Reporter AP 2011

  • You have to pay gift tax on that asset, but the Internal Revenue Service would subtract a standard rate of return from the asset's value, and you would owe tax on that discounted amount—whether the asset produces income or not, says Mr. Olivieri, in New York.

    Headaches for Same-Sex Couples Kelly Greene 2011

  • The indictment said that government officials warned Risen, identified only as Author A, and his newspaper employer, that Sterling's information could endanger a human asset's life and that in May 2003 the newspaper agreed not to publish it.

    Ex-CIA Officer Charged With Leak To 'New York Times' Reporter AP 2011

  • The indictment said that government officials warned Risen, identified only as Author A, and his newspaper employer, that Sterling's information could endanger a human asset's life and that in May 2003 the newspaper agreed not to publish it.

    Ex-CIA Officer Charged With Leak To 'New York Times' Reporter AP 2011

  • If left in an estate, an asset's cost basis rises to full market value at death.

    The $5 Million Tax Break Anne Tergesen 2011

  • Under the law, an innocent third party generally can't seek an asset's return until the underlying criminal case is resolved, which can take time.

    Federal Asset Seizures Rise, Netting Innocent With Guilty John R. Emshwiller 2011

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