94), and the 'last-hired-first-fired' employment practices in modern America heavily influenced and precluded
equal participation in the workforce, and hence Social Security.
The leakage and soil pollution from operations in the future will be reduced or precluded
due to the encasement.
The first phase of the trial was to determine the nature of the legal limitation involved and whether that limitation per se precluded
application of section 482 under First Security Bank and its progeny.
The IRS held in TAM 8945003 that National Starch precluded
the deductibility of the takeover defense expenses in question.
Two common situations where landlords argue that tenants should be precluded
by reason of insufficient notices are concerning: (a) constructive eviction; and (b) exercise of renewal options.
Further, the appellants were not precluded
from suing die firm because of their standing as third parties (as opposed to being actual clients).
Also, consider that throughout the Code and regulations, S corporations are taxed as individuals and specifically precluded
from tax advantages afforded regular corporations.
95-4, Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease, addresses whether a manufacturer is precluded
from recognizing a sale of a product to a dealer if the customer subsequently enters into an operating lease with the manufacturer or its finance affiliate, which acquires that product subject to the lease.
Ohio 1993), the court held that the sistership exclusion precluded
coverage for abatement costs in the context of lead pigment in paint.
1092(a)(1), a taxpayer with "offsetting positions" in "personal property" (i.e., a straddle) is precluded
from recognizing, within a tax year, any loss realized on one "leg" of a transaction, unless that loss exceeds the unrecognized gain in the opposing position in the same tax year.
Garnac charged the auditors failed to comply with generally accepted accounting standards and alleged this failure precluded
it from discovering and preventing the embezzlement.
In the past, taxpayers may have been precluded
from making an automatic change; the old procedure contained a restriction that an automatic change could not be made if the company had requested to change or had changed from the LIFO inventory method within the past six tax years.
It said sale-leaseback accounting would be precluded
in that case under Statement no.
The court found that even if the detainee suffered all of the psychological and emotional injuries that he alleged, the Prison Litigation Reform Act (PLRA) precluded
recovery against corrections officials under [section] 1983 because the detainee did not allege any physical injury.
97-24 provides that an employer is not precluded
from offering to employees (other than 5% owners), who attain age 70k after 1995 and have not retired, an option to defer commencement of benefit distributions under a qualified plan merely because the plan has not yet been amended to provide for this option.