or allowing a deduction for payment of certain obligations of a transferor assumed in the reorganization ( section 381(c)(16) ), but not a deduction for theft losses sustained by a transferor prior to a reorganization but discovered after it ; ;

Interest remained, however, in the possibility that it would serve as a useful supplementary method for counteracting spoilage losses and for preserving some foods at lower over-all costs than freezing, or without employing heat or chemicals with their attendant taste alterations.

A sufficiently good approximation for determining the end reflection losses R can be obtained from the angle independent Fresnel formula: Af.

As the index of refraction of photosensitive surfaces of the SbCs-type lies around 2, the Fresnel losses at the fiber-photocathode interface are about 0.5 percent and the Af factor for the interstage coupler is 0.95.

Lacking reliable data for some of the variables, we are relying on experimental data of about 20 percent internal losses for 1/4-inch long, small ( 5 - 10 M ) diameter fibers.

SEATO was steamed up and prepared contingency plans for coping with the military losses in Laos.

He declared that the deaths of so many brave soldiers would not be in vain, that slavery would end as a result of the losses, and the future of democracy would be assured, that " government of the people, by the people, for the people, shall not perish from the earth.

Lincoln and the Republican party mobilized support for the draft throughout the North, and replaced his losses.

The Norman danger ended for the time being with Robert Guiscard's death in 1085, and the Byzantines recovered most of their losses.

Lincoln had begun putting Reconstruction policies in place during the war, but Northern anger over his assassination and the losses of the war, led to demands for more severe policies toward the Southern states.

A Venetian embassy visited Constantinople in 1184 and an agreement was reached that compensation of 1, 500 gold pieces would be paid for the losses incurred in 1171.

Atari has had significant financial issues for several years now, posting losses in the tens of millions since 2005.

The WAFL lost two clubs and the SANFL was suspended for one year in 1916 due to heavy club losses.

Similarly desperate losses were suffered elsewhere on the front, in a disastrous day for the British Army ( approximately 19, 000 British soldiers were killed in a single day ).

Managers aim to capture the inefficiencies arising from the heavy participation of non-economic investors ( i. e., high income " buy and hold " investors seeking tax-exempt income ) as well as the " crossover buying " arising from corporations ' or individuals ' changing income tax situations ( i. e., insurers switching their munis for corporates after a large loss as they can capture a higher after-tax yield by offsetting the taxable corporate income with underwriting losses ).

In the autumn of 1998 large defaults on Russian debt created significant losses for the hedge fund and LTCM had to unwind several positions.

The tour to South Africa in 1997 was a success for the Lions, who completed the tour with only two losses.

Copies of some inquiries are not online and may have to be ordered ; for example, the losses of Flight 19 or USS Cyclops can be ordered direct from the United States Naval Historical Center.

After the Marshall Plan, the introduction of a new currency to Western Germany to replace the debased Reichsmark and massive electoral losses for communist parties in 1946, in June 1948, the Soviet Union cut off surface road access to Berlin.

In addition, despite the losses, the club saw a home attendance of 4, 483, 350 for the season, setting a Major League record that still stands and isn't likely to be broken.

The most prominent kind of company, usually referred to as a " corporation ", is a " juristic person ", i. e. it has separate legal personality, and those who invest money into the business have limited liability for any losses the company makes, governed by corporate law.

Structural changes in industry caused heavy losses of jobs for lower skilled workers.

Other events fell on the same day coincidentally, such as the first day of the Battle of the Somme in 1916 — shortly after which Newfoundland recognized July 1 as Memorial Day to commemorate the Newfoundland Regiment's heavy losses during the battle — and the enactment of the Chinese Immigration Act in 1923 — leading Chinese-Canadians to refer to July 1 as Humiliation Day and boycott Dominion Day celebrations until the act was repealed in 1947.

The losses of Newfoundland are listed separately on this table.

The most genuine feeling is expressed in humorous and sympathetic portraits of Newfoundland characters, and in the creation of an elegiac mood in poems concerning sea tragedies or Great War losses.

Memorial Day is observed on 1 July to recall the losses of Dominion of Newfoundland at Beaumont-Hamel during the Battle of the Somme of the First World War and has been observed annually since 1917.

The causes of the decline of the commuter railroads are many and complex -- high taxes, losses of revenue to Government subsidized highway and air carriers, to name but two.

Deductible losses on sales or exchanges of property are allowable in determining your Adjusted Gross Income.

The basic objectives in each instance are to make available supplies of food during the intervals between harvesting or slaughter, to minimize losses resulting from the action of microorganisms and insects, and to make it possible to transport foods from the area of harvest or production to areas of consumption.

The internal losses are due to absorption and the small but finite losses suffered in the numerous internal reflections due to deviations from the prescribed, cylindrical fiber cross-section and minute imperfections of the core-jacket interface.

Since we are considering here relatively small diameter ( 1 - 1.5 inches ) fiber plates, their average thickness can be kept below 1/4 inch and their internal losses may be assumed as 15 percent ( per plate ).

As far as losses are concerned, Afghans too suffered heavily in the Third Battle of Panipat.

In principle and in academic use, an arbitrage is risk-free ; in common use, as in statistical arbitrage, it may refer to expected profit, though losses may occur, and in practice, there are always risks in arbitrage, some minor ( such as fluctuation of prices decreasing profit margins ), some major ( such as devaluation of a currency or derivative ).

* A battle of attrition aims to inflict losses on an enemy that are less sustainable compared to one's own losses.

New physical detection technologies are employed, such as oligonucleotide microarrays to identify chromosomal gains and losses ( called comparative genomic hybridization ), and single-nucleotide polymorphism arrays to detect known point mutations.

In 2009 some reports from the US suggested that 1 / 3 of the honey bee colonies did not survive the winter, though normal winter losses are known to be around 25 %.

Coyotes are presently the most abundant livestock predators in western North America, causing the majority of sheep, goat and cattle losses.

" Because coyote populations are typically many times greater and more widely distributed than those of wolves, coyotes cause more overall predation losses.

1997 — In November, Cyclone Martin in Manihiki kills at least six people ; 80 % of buildings are damaged and the black pearl industry suffered severe losses.

Financial losses are usually simple to quantify but in complex cases which involve loss of pension entitlements and future loss projections, the instructing solicitor will usually employ a specialist expert actuary or accountant to assist with the quantification of the loss.

Developing countries suffer the greatest costs when a disaster hits – more than 95 percent of all deaths caused by disasters occur in developing countries, and losses due to natural disasters are 20 times greater ( as a percentage of GDP ) in developing countries than in industrialized countries .< ref > Luis Flores Ballesteros.

Proponents claim that frequently institutions are forced to operate at higher efficiencies when they are allowed to compete and that any resulting job losses in the public sector would be offset by the increased demand for jobs in the private sector.

There are small losses in the tank circuit, but the amplifier compensates for those losses and supplies the power for the output signal.

A resonant circuit by itself is almost an oscillator ; it can store energy in the form of electronic oscillations if excited, but because it has some internal resistance or other losses the oscillations are damped and decline to zero.