Special rule

SPECIAL RULE. A rule or order of court made in a particular case, for a particular purpose; it is distinguished from a general rule, which applies to a class of cases. It differs also from a common rule, or rule of course.

References in classic literature ?
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.
Four aspects of House action at this stage of the reconciliation process are addressed in this section: (1) the development of legislative recommendations by the instructed committees; (2) the preparation of an omnibus measure by the House Budget Committee; (3) the special rule providing for the consideration of reconciliation legislation; and (4) floor consideration of reconciliation legislation.
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.
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 under Sec.
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.
Under a special rule, if rental days are fewer than 15 days during the year, the rent need not be included in income.

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