Another installment sales planning opportunity was illustrated in Letter Ruling
(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
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Requests that are not withdrawn will be processed in accordance with applicable procedures governing tentatively adverse rulings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.