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Related to expressly: exigencies
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Similarly, the procedure does not expressly address the situation in which the taxpayer was not under examination when it originally filed Form 3115, but has since been contacted for examination.
After all, the Constitution does not expressly deprive them of this right, nor does it give the federal government any express power to oppose them.
9100-3 provides the standards used to determine whether to grant an extension of time to make an election whose due date is prescribed by a regulation (and not expressly provided by statute).
In fact, renewal of lease notices mailed by Woolworth during this time expressly defined the leases as encompassing "all prior modifications.
The final regulations also clarify that a trust instrument provision expressly prohibiting the use of notes to satisfy the annual payments is not required for trusts established before Sept.
The Court in Grande Liberte emphasized this clause in finding that the parties had expressly agreed to a conditional limitation even in the event of a rent default.
Although ERISA contains a strict vesting requirement for pension benefits, it expressly exempts employee welfare benefit plans from that requirement.
Of course, the definition of an includible corporation expressly excludes a foreign corporation (Sec.
The Internal Revenue Code of 1986 expressly states certain situations in which this separate and independent structure is applicable.