The establishment of the same rule for
the appointment of taxes, will probably be as little contested; though the rule itself in this case, is by no means founded on the same principle.
To avoid, therefore, all imputation of laying down a rule for
posterity, founded only on the authority of
Treasury implicitly acknowledged its authority to adopt a de minimis rule for
the acquisition costs of tangible property, as well as the potential benefits of such a rule, in Rev.
To ensure the availability of the rule for
subsequent resales by initial investors, the issuing company must provide to proposed secondary market purchasers, on request, certain narrative and financial disclosure about itself (essentially, a very brief description of its business and its most recent financial statements, which may be statutory-basis rather than based on generally accepted accounting principles, or GAAP).
The adviser had to maintain records of the information required under the rule for
EPA promulgated the final rule for
secondary aluminum maximum achievable control technology (MACT) requirements in March 2000, following an extended period of emission testing and regulatory development with the Aluminum Association and its members.
The proposed regulations (other than the anti-avoidance rule for
reimporting a loss) would apply to transactions occurring after March 6, 2002, if they occur during a tax year for which the original return is due after temporary or final regulations are published in the Federal Register.
EPA currently is developing a rule for
the major sources of HAPs (facilities with more than 10 tons/yr of any individual HAP or more than 25 tons/yr of total HAPs).
The Court found support in Leon for "a categorical exception to the exclusionary rule for
clerical errors of court employees"(15) because:
Interestingly, the IRS continues to reject the validity of a 12-month rule for
years before the effective date of the final regulations and has begun denying pending requests to change to a method of accounting using a 12-month rule where the changes were filed for prior years under the authority of U.
Barniskis, TC Memo 1999-258, and Toups, TC Memo 1993-359) have upheld the seven-day rule for
CSC was entitled to follow the old rule for
one more year.
Instead, does the inclusion of the related-person look-through rule demonstrate that Congress wanted taxpayers to use this rule for
intercompany loans and not rely on Sec.
Code contains a look-through rule for
25-percent owned corporations that is generally analogous to draft 94.
TEI recognises the difficulties inherent in using the default rule for
the supply of certain services failing under Article 9(2)(c) and "tangible services.