If, however, the end might have been as well, or better, attained without violating the special rules
of the poetic art, the error is not justified: for every kind of error should, if possible, be avoided.
1) Under the special rule
, dubbed the "Slaughter Solution" by critics, (2) House approval of the separate House-originated amendments bill would also "deem" passed the Senate bill.
The reason for the new regulations was a concern that, absent a special rule
, a distribution from such a trust could cause an ownership change.
Another special rule
is that if property was formerly tax-exempt use property, then any deduction with respect to the property will be allowed only to the extent that there is net income from the property for that year.
199-3(h)(7) sets forth a special rule
that attributes the activities of an oil and gas partnership to the partners in the partnership.
At the same time, we proposed a special rule
to exempt current routine ranching activities from the prohibitions of the ESA because they are consistent with conservation of the California tiger salamander.
Concurrently with publication of the final rule, we are publishing a special rule
under section 4(d) of the ESA.
If in an area determined by the president of the United States to warrant federal assistance, a special rule
may help the taxpayer to cushion his loss.
The guidance relates to claiming a child for purposes of determining heed-of-household filing status, the child and dependent care credit, the child tax credit, the earned income credit, the exclusion for dependent care assistance and the dependency deduction, unless the special rule
relating to a noncustodial parent applies.
The fact that the rule for personal services is characterized as a special rule
In listing the California gnatcatcher as "threatened" under the Endangered Species Act, Babbitt also proposed a special rule
that provides recognition of the regional conservation efforts already under way in Southern California.
This special rule
also applies to arrangements between a corporation and a shareholder in which the corporation pays, directly or indirectly, all or some of the premiums and the beneficiary of all or some of the death benefit is, or would be reasonably expected to be, a person designated by the shareholder.