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02 of the proposed procedure states that an "examining agent proposing an adjustment with respect to a timing issue will treat the issue as a change in method of accounting.
OIG is proposing to amend the discount provision in several aspects but has failed to clarify some basic concerns arising from the 1991 final safe harbor regulations, such as what "other reductions in price," as permitted by the are protected; whether the provision of goods that relate to the original product constitute impermissible "free goods"; and how detailed discount reporting be when provided on numerous products at the same time.
In addition, the Army Corps of Engineers is proposing to amend the Code of Federal Regulations to include the entire federal manual, when finalized, as an appendix to its regulations.
At a briefing on the overall federal R&D budget proposal, an aide to Graham happened to mention that for the first time in the last four years, the administration was not proposing to abolish NBS's fire research and building research centers.
In order to mitigate the impact of the higher monthly customer charge, UES is proposing to vary that charge over the course of a year.
In general, the Treasury Department and IRS are to be commended for proposing significant changes restricting the "emote continuity" doctrine.
That was the primary concern expressed in proposing a raise for Community Development director Parker Anderson, whose salary is actually the same as his assistant general manager.
We are proposing these regulations to interpret the statute for enforcement purposes," said Rea.
Applications proposing only profile discovery of technology development projects will not be considered responsive to this RFA.
Should the group fail to satisfy its burden of proof, the IRS is rarely shy about proposing adjustments to a taxpayer's income.
EPA is also proposing several changes to the effluent guidelines for CAFOs, including guidelines concerning animal confinement and manure storage areas, and land application and off-site transfer of manure.
With the implementation of the 1986 Act changes, the transfer pricing debate has apparently come full circle with the IRS now proposing the use of industry data for the "tested party" as the generally applicable section 482 standard.
EPA Regional Administrator in Atlanta, said, "Through this revision, we are proposing a viable solution to a long-standing problem concerning disposal of more than 400 million gallons of wastewater each day in Florida.
6) We commend the IRS for proposing alternative base periods and allowing taxpayers to elect retroactively to apply the proposed regulations to tax years affected by the temporary regulations.
TEI submits that, in proposing that the regulations be effective in respect of rate orders made final 30 days or more following the issuance of the regulations, the IRS did not fully take into account that considerable time may lapse between the issuance of an order by a regulatory commission and a final determination within the meaning of the regulations.