RESOLVED: That the auditing standards board shall establish under statements on auditing standards the responsibilities of members with respect to
standards for disclosure of financial information outside of the financial statements in published financial reports containing financial statements.
Thus the original difference between individuals who are psychiatrically disabled and individuals who ar physically disabled in percent change with respect to
number of applicants - approximately 14% - increases to 17% with respect to
number rehabilitated and increases again to 23% with respect to
number competitively employed (Figure 9).
On the other hand, as shown in figure 5, with respect to
the tube fatigue, an apparent difference in the fatigue life was observed among the different types of samples, and the POY type PET sample C having a small amount of carboxyl end groups had the longest life.
While researchers can reconstruct the history of the plates in reference to one continent, they cannot be sure how the continent itself has moved with respect to
the interior of the earth.
10.34, "standards for advising with respect to
tax return positions and for preparing or signing returns."
This "disallowance" does not apply, however, with respect to
(1) any replacement property received by the taxpayer before the end of the identification period and (2) with respect to
any property received before the end of the 180-day replacement period as long as the taxpayer received before the end of the replacement period at least 95 percent of the aggregate fair market value of all identified replacement properties (the "95-percent rule").
With respect to
the "Criteria" category, the average scores for each submission was 3.39, 3.79, 3.75 and 3.79.
The IRS ruled that, with respect to
the payments to the private investigators and the expert witnesses, A was a payor under Sec.
The AICPA Code of Professional Conduct provides that independence shall be considered to be impaired with respect to
an enterprise if, during the period of a professional engagement or at the time of expressing an opinion, a member has a joint, closely held business investment in the enterprise or with any officer, director or principal stockholder that is material in relation to the member's net worth or to the net worth of the member's firm.
In summary, the financial services chapter of the NAFTA incorporates the principles of MFN and national treatment that have long been applied in the United States with respect to
As the earth turns, the two clocks have a velocity with respect to
the fixed stars, and the orientation of velocity is constantly changing.
Generally, a participant's initial deferral election with respect to
compensation for services to be rendered during a calendar year must be made prior to the start of such calendar year.
With respect to
such a termination, participants anticipate distributions.
may tax an excess inclusion with respect to
a real estate mortgage investment conduit at the nontreaty rate.(21)
Additional new penalties apply to "material advisors" (MAs), who are now required to file special information returns with respect to
any RT advised upon.