section] 1292(b), which sets forth
the circumstances under which federal appellate courts may exercise jurisdiction over interlocutory appeals.
That section, however, speaks to the allocation and apportionment of "expenses," whereas section 861(b) sets forth
rules relating to the allocation and apportionment of "expenses, losses, and other deductions.
Rather, it sets forth
a list of examples of public accommodations, which includes most privately owned establishments that cater to the general public.
The tender offer and consent solicitation with respect to the 2011 Notes are being made upon the terms, and subject to the conditions, set forth in the Offer to Purchase, which more fully sets forth
the terms of the tender offer and consent solicitation.
As requested by the AICPA Tax Division's Form 3520 Task Force in August 2003, (1) Notice 2003-75 (2) sets forth
a simplified reporting regime for taxpayers with interests in Canadian registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs), effective for tax years beginning after 2002.