Without loss of generality, we may consider the decrease in disease probability Charlie experiences if he (Charlie) discloses
Bob, or discloses
both Alice and Bob.
If it is anticipated that this will occur (CPA or external service provider will disclose
), under Sec.
The third provision generally restricts an adviser from advertising any graph, chart, formula or other device that consumers can use to determine when to make investment decisions, unless it prominently discloses
the device's limitations and difficulties in its use.
Although the IRS acknowledged that if the taxpayer had adequately disclosed the gift, the SOL would have expired, it continued to maintain that the taxpayer did not properly disclose
the gift under Sec.
The significant power of symbols derives from the presence they disclose
. "Symbols do not signify because they are thought to be revealed, but they are selected to reveal because they are endowed with a natural significance" (100).
In a "safe" environment it will be easier for an infected employee to disclose
his or her status.
* The general requirement is to disclose
an estimate of the market value of all financial instruments, both assets and liabilities on and off balance sheet (with a few exceptions), when it is practicable to estimate that value.
The IRM's suggested use of contractual provisions to protect trade secrets does not adequately protect the taxpayer if the independent expert discloses
or utilizes such trade secrets for purposes other than the IRS's examination and any subsequent litigation.
Depository institutions would have to disclose
rate and cost information in advertisements, to provide more detailed rate and cost information in a schedule, and to inform account holders when terms are changed.
However, written advice is not a reliance opinion if the practitioner prominently discloses
in the advice that it was not intended or written to be used, and cannot be used by the taxpayer, to avoid penalties that may be imposed on the taxpayer.
To help an organization become privacy compliant, a CPA must understand how it gathers, uses, stores and discloses
6662 penalties if a taxpayer discloses
the tax shelter before the earlier of (1) the date the shelter is an issue raised during an examination or (2) April 23, 2002.
If a firm partner or employee discloses
the inside information to a confidant who is not a firm partner or employee, then the misappropriation rules may apply.
The CPA accepts the board position, buys stock in the corporation, discloses
his lack of independence, and recommends stock purchases to another client, who also invests.