Memorandum-to-the-File Re: Contingent Liabilities in a Section 351 Transfer Case Facts: An accrual basis taxpayer Charles Cho engages in a Section 351 transaction with the newly-formed Patten Corporation. In the transaction‚ Cho transferred his gas station to Patten‚ in exchange for the stock of Patten and assumption of the contingent environmental liabilities. The land underneath the gas station has potential environmental problems but Cho did not take any remediation to fix environmental problems
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Third Way: Contingent and Neccessary Objects This Way defines two types of objects in the universe: contingent beings and necessary beings. A contingent being is an object that can not exist without a necessary being causing its existence. Aquinas believed that the existence of contingent beings would ultimately neccesitate a being which must exist for all of the contingent beings to exist. This being‚ called a necessary being‚ is what we call God. Follow the argument this way: 1) Contingent beings
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Four components of Thomas Aquinas’ cosmological argument for the existence of God are the argument from first motion‚ the argument from first cause‚ the argument from degrees‚ and the argument from the contingent. The argument from first motion is practically the thought that because things move in the universe and something else caused those things to move‚ then there must be an initial mover—that initial mover is God (Vaughn 64-65). Aquinas’ second argument is that from first-cause‚ this is basically
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MANAGEMENT | April 1 2011 | Individual project - Regular vs. Flexible staffing : Making use of contingent workers | Submitted by: Fatima Rauf BBA 2K8 (A) Roll no: 11 | Regular vs. Flexible Staffing: Making Use of Contingent Workers Strategic decisions need to be undertaken to see how much recruiting needs to be done to fill staffing needs with regular full time workers and other contingent temporary part time workers. This lies at the foundation of recruitment decisions. In a business
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liabilities fit into three categories: Current liabilities of known amount; current liabilities that must be estimated; and contingent liabilities. According to the matching principle of accounting‚ expenses and revenues need to be reported during the same period that they are earned. This can be difficult if the exact amounts are not known. This is the purpose behind estimated and contingent liabilities. In order to provide accurate financial reports companies must record revenues and their associated expenses
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podium for the salutation ceremony.” Dialogue 04: “All the contingent march forward leaving behind the message of national solidarity‚ integrity‚ unity and team spirit.” When the MBA contingent come on the straight track…. Dialogue 05: “Our first contingent is of Rayat Institute of Management led by…………” When the B.Ed contingent come on the straight track…. Dialogue 06: “Followed by is the contingent of Rayat Institute of Education‚ known for producing worthy teachers
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Outline Aquinas’ cosmological argument (30) St. Thomas Aquinas (1224-1274) was a Dominican priest‚ theologian‚ and philosopher. In one of his most famous works‚ the Summa‚ Theologiae‚ Aquinas put forward five proofs for the existence of God. Three of his ways‚ which will be discussed in this essay start with the observation of motion‚ efficient causation and contingency. The other two are the argument for Degrees and Perfection and The Argument from Intelligent Design. This is a posterior argument
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state that they reside and work in. This is just to ensure that our management team understands and is adhering to the laws that govern us. Memo #2 Hi Pat‚ the idea that the CEO has to reduce cost of workforce definitely can be done legally. The contingent workers are the worker whose job is temporary differs from the norm of full-time employment. They
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first necessary being to set the chain of causes in motion which results in the universe today. Summary of the Argument The argument is based off of the fact that things exist. He starts off with the assumption that all things are contingent. The definition of contingent is “occurring or existing only if certain other circumstances are the case. Dependent on.” Aquinas says that things can be brought into existence and also taken out of existence. He argues that if all things do not exist all the time
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Argument‚ Contingency (1) Contingent things exist. (2) Each contingent thing has a time at which it fails to exist (contingent things are not omnipresent). (3) So‚ if everything were contingent‚ there would be a time at which nothing exists (call this an empty time). (4) That empty time would have been in the past. (5) If the world were empty at one time‚ it would be empty forever after (a conservation principle). (6) So‚ if everything were contingent‚ nothing would exist now
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