(redirected from Aggregate Deemed Sales Price)
ADSPActive Directory Services Protocol
ADSPAsus Digital Sound Processor
ADSPAdvanced Digital Signal Processing
ADSPAppleTalk Data Stream Protocol
ADSPAirdefense Services Platform (Motorola)
ADSPAdvanced Digital Signal Processor
ADSPAuthor Domain Signing Practice (Domain Keys Identified Mail)
ADSPAdult Day Services Program (various locations)
ADSPAutomatic Data Set Protection
ADSPAllgemeine Deutsche Speditionsbedingungen (Standard German Freight Forwarders Terms and Conditions)
ADSPAggregate Deemed Sales Price (economics)
ADSPAdvanced Digital SAR Processor
ADSPAir Data Smart Probe
ADSPAverage Daily Student Population
ADSPAvailability Design Status Package
Copyright 1988-2018, All rights reserved.
References in periodicals archive ?
In calculating the deemed sale price (referred to as the aggregate deemed sales price or ADSP), in order to determine the tax consequences to the old target, the regulations require that the grossed-up amount realized by the old target, plus its liabilities, be summed.
ADADP is allocated among T's assets in the same manner as the aggregate deemed sales price is allocated under Regs.
Equals the Aggregate Deemed Sales Price (ADSP) or amount realized: $41.2M
1.338(h)(10)-1(f), the modified aggregate deemed sales price (MADSP) was the price at which an old target was deemed to sells its assets if it made a Sec.
1.338(h)(10)-1(f) does not refer to assumed target tax liabilities as does the definition of aggregate deemed sales price (ADSP) in Regs.
While the regulations require potentially complex allocations of a modified aggregate deemed sales price (MADSP), the thrust of the election is to treat the S corporation as if it had sold assets to the buyer and had then liquidated.
Full browser ?