Word: partnerized
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...think we're going to see the IRS come out with guidelines very shortly," said Neil Tipograph, tax partner at New York City-based Imowitz Koenig & Co. LLP, an accounting firm specializing in private-equity and feeder hedge funds. According to Tipograph and other tax experts, victims involved in Ponzis have four ways to reclaim taxes paid on fraudulent income, the first being a good old-fashioned "theft loss" deduction, which allows a person to go back three years and reclaim taxes paid. Currently, no deduction can be made on the original investment, especially if an SIPC claim has been...
Consequently, California's almond growers are getting stung. Dave Phippen, a partner in his family's farm in nearby Manteca, just paid $150 per hive to a Texas supplier. "If we didn't put any bees out here, I think we'd have a crop failure," he says, "and I'm not about to learn." Three years of record yields have depressed almond prices to half their peak; many growers will be lucky to break even this year. Meanwhile, a drought led Governor Arnold Schwarzenegger to declare a state of emergency on Feb. 27. Some almond farmers didn't even...
...impoverished areas that never benefited from the territory's so-called peace dividend and are the hardest hit by the vertiginous decline of the economy. Such places used to be no-go areas for the police and were effectively controlled by paramilitaries. Sinead Kelly, 18, waits for her partner outside a betting shop on Falls Road, a working-class republican stronghold. "It's frightening around here at night," she says. "I can't even walk down the street with my baby; I'm that scared, in case I meet people with drugs." Her startling conclusion: "I would rather have lived...
...Prime Minister, he will have to do just that. In the past, there have been times when Ozawa's determination for Japan to be a normal country with a sense of its own interests seemed likely to make him an awkward partner for the U.S. For example, Ozawa recently suggested that under a DPJ-led government the presence of the Seventh Fleet, based at Yokosuka, would be "enough" U.S. military for East Asia - a remark that implied that all other U.S. bases in Japan should be closed. While he says that the relationship with the U.S. is "the most important...
...Ramaswamy and his business partner David A. Kosslyn ’11 created their own Web site called PhrazIt, a site that allows users to easily browse and share reviews on various products and services. The pair spent their entire summer last year working with an incubator program, a venture capital firm that focuses on very early stages of company development. Now that the site is up and running, Ramaswamy and Kosslyn no longer need to devote their full time to the project...