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The circumstances giving rise to the sale or exchange are not reasonably foreseeable when the taxpayer begins using the property as the taxpayer's principal residence.
Doctors are being held liable for diagnostic tests that they are unable to perform based on the structure of some managed care companies, giving rise to the "failure to" litigation.
There are stem cells in a variety of places in the body that have the capability of giving rise to neurons," says Ira Black of the Robert Wood Johnson Medical School in Piscataway, N.
First, that speculative investment may be attracted by a nation without an agreement, giving rise to no increase in production or employment, as in the case of Mexico and its recent stock-market boom.
Future deductible temporary differences and other items giving rise to deferred tax assets create additional information needs because of valuation allowance considerations.
From a legal standpoint, those costs associated with acceleration are generally recoverable by a contractor from an owner upon a showing by the contractor that: (1) any delays giving rise to the order to accelerate are excusable, (2) the contractor was ordered to accelerate, either by direct order or constructively by refusal to grant a time extension and (3) the contractor in fact accelerated performance and incurred extra costs.
Under these circumstances, market participants appeared increasingly willing to overlook, at least for the time being, developments cited last year as giving rise to concerns about the dollar.
While NTL believes that the IRS should agree with the analysis and conclusions of its tax advisers, if the IRS were to disagree, and, if litigated, NTL's position was not sustained in court, NTL could potentially be subject to tax of 0% up to 35% of the amount so refinanced, plus interest, based on treating the transaction as giving rise to a deemed distribution.
KARACHI, August 18, 2011 (Balochistan Times): Sindh cotton crop has been severely hit by the rains giving rise to the fears that the cotton production target for the current year would not be achieved.
Alternatively, individual taxpayers can gain a summary of the items giving rise to AMT by reviewing Form 6251, Alternative Minimum Tax--Individuals, and its instructions.
The authors fear that at the present time the United States has adopted the model of zealous nationalism in the form of a monomyth giving rise to civil religious fete' our to fulfill its "manifest destiny" and "to be a light to the nations.