If the appearances from sufficiently neighbouring places are either wholly un changed, or changed to
a diminishing extent which has zero for its limit, it is usually found that the changes can be accounted for by changes in objects which are between the object in question and the places from which its appearance has changed appreciably.
If a taxpayer changed to
or retained a tax year that was its natural business year, and that year no longer qualifies as a permitted year, the taxpayer is using an impermissible year and should change to a permitted year.
In other words, the IRS will not require the taxpayer to change its prior method any earlier than when the taxpayer changed to
the CAV method.
For instance, a 28-mm Alcoa finish can be changed to
a 28-mm PCO finish with a slight adjustment in the transition region of the preform.
As a result, some of the rules applying to cafeteria plans needed to be changed to
conform the accident and health insurance provisions to the new special enrollment rights provided under HIPAA.
That changed to
581 rehabilitations in the second year and 664 in the third year.
As a result of MCO requirements, strategies have changed to maximize four critical, measurable outputs: 1) clinical outcomes; 2) patient satisfaction; 3) cost efficiency; and 4) market share.
In many cases these have changed to meet MCO requirements for patient satisfaction, cost containment, and market share measurements.
Mason predicted, however, that if the SRLY rule is continued, it probably should be changed to
apply on a subgroup basis rather than a company-by-company basis.
The name was changed to Associated Industries Mutual Insurance Co.
20, the name of the company was changed to ACA Insurance Co.
481 (a) adjustment was required to be spread over six years, it may be advisable to ask the IRS National Office whether that requirement can be changed to
allow a one-year deduction--to conform to the Service's recently corrected view.
18, the company name was changed to
Accident Fund Insurance Company of America.
On June 14, the name was changed to
Fidelity National Insurance Co.
Simultaneously, the name of the com pany was changed to
Mapfre Reinsurance Corp.