ACB

(redirected from Adjusted Cost Base)
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AcronymDefinition
ACBARC (Australian Research Council) Centre of Excellence in Bioinformatics
ACBAssassin's Creed Brotherhood (video game)
ACBAssociation for Clinical Biochemistry and Laboratory Medicine (UK)
ACBAmerican Council of the Blind
ACBAsia Commercial Bank
ACBAlliance for the Chesapeake Bay
ACBAssociation for Clinical Biochemistry (est. 1953)
ACBAfrican Centre for Biosafety (South Africa)
ACBAustralian Cricket Board
ACBActa Clinica Belgica (Internal Medicine and Clinical Biology; Belgium)
ACBAutomatic Call-Back
ACBAutomatic Color Balance
ACBAdobe Color Books
ACBAutomatic Callback
ACBAutomatic Circuit Breaker
ACBAnti Corruption Bureau (Malawi)
ACBAdjusted Cost Base
ACBAsean Centre for Biodiversity (Los Banos, Philippines)
ACBAnalisi Costi Benefici (Italian: Cost-Benefit Analysis)
ACBAmerica's Community Bankers
ACBAir Circuit Breaker (electric power distribution systems)
ACBAustralian Classification Board (est. 1970)
ACBAuckland Central Backpackers
ACBAssociation of Commercial Banks (various locations)
ACBAssociation of Clinical Biochemists
ACBAssociation de Culture Berbère (French: Berber Culture Association)
ACBAmphibious Construction Battalion (US Navy)
ACBAlberta Cancer Board
ACBAlbumin Cobalt Binding
ACBAsociación de Clubes de Baloncesto (Spanish basketball league)
ACBAdvanced Communicator - Bronze (Toastmasters)
ACBAmerican Chartered Bank (Chicago, IL)
ACBAdvertising Checking Bureau
ACBAlumni Corporation Board (Delta Sigma Phi)
ACBAssociation of Concert Bands (Corning, NY)
ACBAgricultural Credit Bank
ACBAssociation of Christian Broadcasters (various locations)
ACBAdvisory Council Board (various organizations)
ACBAcería Compacta de Bizkaia (Spain)
ACBAnalytical Chemistry Branch (US EPA)
ACBAtlantic Club of Bulgaria
ACBAs Cities Burn (band)
ACBAntigua Commercial Bank
ACBApplication Control Block
ACBAssurances et Crédits Béjanin (French insurance company; Grenoble, France)
ACBAnnoyance Call Bureau
ACBAdvanced Computing Building (various schools)
ACBAccess Control Block
ACBAnnular Confinement Beam (Star Trek)
ACBAdapter Control Block
ACBAthletic Club Bilbao (Spanish football team)
ACBAdvanced Capability Build (Aegis combat system; US Navy)
ACBAccepted Certification Body
ACBAutomated Clearing Bureau
ACBAmerican Church in Berlin (Berlin, Germany)
ACBArt Contemporain en Bretagne (French: Contemporary Art in Britain)
ACBantibody-coated bacteria
ACBAssociazione Calcio Bellinzona (Soccer Association of Bellinzona, Switzerland)
ACBAdvanced Call Blocker (mobile phone application)
ACBAlabama Council of the Blind
ACBAdvanced Community Banking (Rwanda)
ACBAlveolar-Capillary Block (syndrome)
ACBAustralian Corrugated Box Co. (manufacturer)
ACBArchitectural Control Board
ACBArrowhead Community Bank (various locations)
ACBAsphalt-Concrete Base
ACBAccess Barred Signal
ACBAshland City Band (Ashland, OR)
ACBArmy Classification Battery
ACBAgence Culturelle Bretonne (French: Breton Cultural Agency)
ACBAlberta Congress Board (Canada)
ACBAll City Band
ACBAtlanta Concert Band (Lawrenceville, GA)
ACBAlpharetta City Band
ACBAlumni Control Board
ACBAir Curtain Burner
ACBAngevine de Construction Bois (French wood construction company; Etriche, France)
ACBAir-Operated Circuit Breaker
ACBAuburn Community Band (Auburn, ME)
ACBAsheville Community Band (Asheville, NC)
ACBArmstrong Concert Band
ACBArlington Community Band (Arlington, TX)
ACBAdvanced Concepts Base
ACBAdvanced Communications Board
ACBAnalysis Control Board
ACBAlpine Community Band (Alpine, TX)
ACBAnalog Conditioning Board
ACBAir Contingency Bulletin
ACBAssociate of Certified Bookkeepers (UK)
ACBAir Combat Brigade
ACBAsociación Cristiana de Beneficencia (Christian Welfare Association, Guatemala)
ACBAdministrative Contract Brief
ACBAir Crew Brief
ACBAnti Chop Bolt (paintball guns)
ACBAirman Classification Battery
ACBAortic Coronary Bypass
ACBAluminium Center Belgium (Belgian aluminum processor; Zellik, Belgium)
ACBAircraft Certification Board
ACBAutomated Collection Branch
ACBAmerican Composite Breed (synonym for mutt or mongrel as in an unpedigreed dog)
ACBAir Crew Bulletin
ACBAssociation Canadien des Brasseurs (Brewers Association of Canada)
ACBAnarchist's Cook Book
ACBAlternate Control Center
ACBArticles pour le Commerce et le Bureau (French office supply company)
ACBAquarium Club de Beaucaire (French: Aquarium Club of Beaucaire; Beaucaire, France)
References in periodicals archive ?
If an election was made, the adjusted cost base of the property is increased tax-free, consequently reducing future capital gains on the disposition of the property.
After receiving the initial tax benefit, he transfers the FTLP or the mutual fund shares into his company and elects under subsection 85(1) of the Income Tax Act to transfer the investment at his adjusted cost base of approximately zero.
The determination of income of partners and the adjusted cost base of partnership interests are governed by the relevant provisions of the Income Tax Act and, in our view, not "sound business reasons" for changing a fiscal period of a partnership.
A shareholder will be required to include the amount of the capital gains dividends received by the shareholder in income as a capital gain and this same amount will also be added to the adjusted cost base of the shares held by such shareholder.
Any proceeds returned by the holding company to the Canadian shareholder in excess of the adjusted cost base of the shares would create a capital gain that could not be reduced to take into account foreign tax paid in respect of the gain.
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