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  2. Archer Daniels Midland - Wikipedia

    en.wikipedia.org/wiki/Archer_Daniels_Midland

    Dwayne Andreas was named CEO of ADM in 1970, [4] and two years later was elected chairman of the company's board. [28] Under his leadership, Archer Daniels Midland acquired many smaller agricultural companies and expanded into international markets, [29] eventually becoming one of the world's largest agricultural processing companies.

  3. German tax office examining ADM over legacy trading earnings

    www.aol.com/news/german-tax-office-examining-adm...

    Hamburg's tax office is examining the German activities of U.S. agricultural merchant Archer Daniels Midland over a five-year period in what the company called a routine audit, although sources ...

  4. Gross receipts tax - Wikipedia

    en.wikipedia.org/wiki/Gross_receipts_tax

    A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...

  5. Single-price auction - Wikipedia

    en.wikipedia.org/wiki/Single-price_auction

    Competitive bids are limited to 35% of the amount of offering per auction, with a minimum of $100 a bid. [5] Each participant has the right to submit one or more competitive bids, as they have to specify a minimum yield at which the bidder is prepared to buy a specified quantity of notes or the lowest discount rate at which the bidder is ready ...

  6. Buyer's premium - Wikipedia

    en.wikipedia.org/wiki/Buyer's_premium

    In auctions, the buyer's premium is a charge in addition to the hammer price (i.e. the winning bid announced) of an auction item, or lot. The winning bidder is required to pay both the hammer price and the percentage of that price called for by the buyer's premium.

  7. German tax office examining ADM over legacy trading earnings

    www.aol.com/news/german-tax-office-examining-adm...

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  8. American River Transportation Company - Wikipedia

    en.wikipedia.org/wiki/American_River...

    ARTCO Stevedoring provides bulk transfer and crane services on near New Orleans, Louisiana on the Lower Mississippi River [3] [4] As of 2005, ARTCO owned 2,000 barges, and some towboats and harbor tugboats. [5] As of 2016, ARTCO operated a fleet of 20 fleeting boats, a shipyard with five dry docks and a barge wash and repair facility.

  9. Constructive receipt - Wikipedia

    en.wikipedia.org/wiki/Constructive_receipt

    A constructive receipt issue arises when the taxpayer has not actually received the income, and the issue is whether the income is substantially available to the taxpayer such that receipt will occur for tax timing purposes. A cash equivalence issue occurs when a taxpayer receives a payment as some sort of promise to pay, and the issue is ...