Another installment sales planning opportunity was illustrated in Letter
Ruling 200603017.
(2) immediate review of the
ruling may materially advance the ultimate termination of the proceeding;
As it is for other Religious Right lobbyists, the 9th Circuit's Pledge
ruling proved to be fertile ground for fundraising.
* The
ruling applies only to non-statutory options.
Although the court
ruling prevents the EPA from enforcing either the PM standard or the ozone revised standard, the agency has proposed to reinstate the original one-hour 0.12 ppm ozone standard and is considering designating areas as attainment or nonattainment based on the new eight-hour 0.08 ppm standard, according to Bachmann.
While the majority of the Court, in striking down the RFRA, was technically correct, this
ruling will nonetheless cause problems.
The lack of fit between Molho's figures and his claims for them may derive from his own ambivalence regarding the extent of the
ruling class.
The Service granted these entities relief and allowed S status from inception, as long as both forms were filed within 60 days of the
ruling.
Requests that are not withdrawn will be processed in accordance with applicable procedures governing tentatively adverse
rulings. The practical result is that a taxpayer can receive automatic consent under the authority of the final regulations to change to an accounting method applying a one-year rule or deducting package design costs (for example) for its first taxable year ending on or after December 31, 2003.
To ensure compliance with his
ruling, DeMent ordered the appointment of a monitor to go into the schools and check for violations.
Although Correll elevates longstanding
rulings that have Congressional approval to some type of legal status on par with statutes, the average revenue
ruling does not fall into that category.
Finally, section 355 also imposes other requirements for tax-free treatment in a spin-off in addition to those that are subject to the new
ruling policy, such as the five-year active business requirement.