While the IRS may use one or more methods to reconstruct
the taxpayer's income, under section 7491 the burden of proof shifts to the IRS if it reconstructs
income based solely on statistical information on unrelated taxpayers (for example, on the basis of the average income of the population where the taxpayer lives).
Newman's methodology makes sense in order to reconstruct
the qualitative experience of poverty in early national Philadelphia, given the preoccupation of contemporaries with the bodies of the poor.
Children with extensive disease may require a second-stage procedure to look for regrowth of microscopic residual disease and to reconstruct
the ossicular chain.
Playing on this dramatic tension between past and future, "Odyssey of Big Boy" concerns itself, then, with the present moment of vocalization, with the ongoing dynamic of self-articulation and self-recreation, and the ability of voice to project and reconstruct
In addition, Brumberg utilizes archival records, local histories, and genealogical resources to reconstruct
the lives of people and institutions whose paths Charley crossed in New York City, Kansas, Wyoming, and elsewhere.
When you've lived with them, cried with them, worked in a MASH unit to reconstruct
their faces, how do you come back to a life of pulling wisdom teeth and implanting dental work?
The project will be further enhanced by Assembly Member Deborah Glick's recent allocation of $200,000 to reconstruct
the perimeter sidewalk.
5) In 1983, Sekercioglu et al used the same material to reconstruct
defects following tumor resection in the larynx.
However, those regulations also state that, if the taxpayer cannot adequately reconstruct
the base-year cost of an item, its current-year cost will be deemed to be its base-year cost.
The betrayal of generations of her own biological family by her putative social family led Jacobs to reconstruct
in her own mind what sense of familial alliance was plausible and liberating.
Skin and fat from the lower abdomen are used to reconstruct
In time, doctors will work to reconstruct
her badly scarred chest.
You could burn your diary, but physicists will tell you that--at least in theory--the ash, carbon dioxide, and other products of the combustion provide all the information needed to reconstruct
It becomes impossible to reconstruct
the event with any precision: Leve aims, on the contrary, to expand meaning, to charge these images, seen a hundred times in the press, with visibility.
It is imperative that the portion of the skin flap that is used to reconstruct
the soft palate is harvested with great redundancy to ensure that there is a broad area of contact between the folded free edge of the flap and the posterior pharyngeal wall.