expressly


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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.
He also said that in the Lutheran Church, the belief is that man is not expressly made in the image of God, so a clone would essentially be made in the image of its ``parent.
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.
Investors should not rely on forward-looking statements because they are subject to a variety of risks, uncertainties and other factors, many of which are outside of our control, that could cause actual results to differ materially from Millennium Cell's expectations, and Millennium Cell expressly does not undertake any duty to update forward-looking statements.
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.
Furthermore, the forward-looking statements contained in this news release are made as of the date of this news release, and Enterra does not undertake any obligation to update publicly or to revise any of the included forward-looking statements, whether as a result of new information, future events or otherwise, except as expressly required by securities law.
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.