Other things to be considered in narrative are: Movement, which, unless for special reasons, should be rapid, at least not slow and broken; Suspense; general Interest; and the questions whether or not
there are good situations and good minor climaxes, contributing to the interest; and whether or not
motivation is good, apart from that which results from character, that is whether events are properly represented as happening in accordance with the law of cause and effect which inexorably governs actual life.
(When the contract of sale or license provides the purchaser an option as to how it will take delivery of the software, or is silent on the matter, the DOT will construe the contract as giving the taxpayer the right to receive the software via a tangible medium (whether or not
it in fact does so) and, thus, presume the transaction is taxable.)
As previously explained, the regulations do not prohibit tax shelter advice, but merely provide complex requirements that must be satisfied when providing written advice, whether or not
the advice relates to a tax shelter.
Companies use the useful life of assets to guide their decisions on whether or not
to amortize them on their financial statements.
The Kimbell appeal arose after the District Court granted a summary judgment for the IRS and denied the taxpayer's summary judgment request over the issues of whether or not
the transfer of property to an FLP formed two months prior to death, in exchange for partnership interests, was for full and adequate consideration and whether or not
the decedent had retained control under IRC Sec.
Whether or not
the injunction should have been granted is quite another matter.
This type of analysis excludes patients who failed to take the medicine, whether or not
they had a good reason for doing so.
This case raised the issue of whether or not
thermal scanning a private residence from outside the residence is a search under the Fourth Amendment.
It is also not known what effect implants have on lactation, and whether or not
there is a difference in the rate of implant rupture, breast pain, migration of the implant, or mastitis in women who are pregnant or lactating.
Assuming, then, that a rent-stabilized tenant has died, and there is no one else occupying the apartment, the first thing the landlord must do is determine whether or not
the tenant has an estate, or there are next of kin.
This article explains the options available under the final regulations and illustrates why the elections are very important to GST tax planning, whether or not
a particular transfer is an indirect skip.
First, while it is reasonable to require a written disclosure authorization from both the transaction promoter and the promoter's tax counsel, there is no reason to require that the taxpayer's counsel provide a disclosure authorization because that counsel would have no interest in whether or not
its client keeps the transaction confidential.
This article provides guidance to every CPA who has ever wondered whether or not
providing investment advice triggers the act's registration requirements and its anti-fraud rules.
Whether or not
a departmental policy creates a legal duty is a question the U.S.