Supreme Court has defined bills of attainder as legislative acts that inflict punishment on named individuals or members of an easily ascertainable
group without a judicial trial (United States v.
It led Scheder to repeat some long-standing inaccuracies, including Max Auer's misdating of some of Bruckner's calendar entries (thus, the entry dated "October 1887" was actually made on or around 1 February 1888, a fact ascertainable
only from the original).
On the one hand, it reflects the most administratively practicable approach; on the other hand, it has the potential for requiring a tremendous amount of wages to be taken into account in the first year that deferred amounts become reasonably ascertainable
. Accordingly, the regulations allow an employer to elect to include an amount in an employee's FICA wages as of any earlier date on or after the time at which the relevant services have been performed and the employee's rights to the deferred amounts are vested.
In California however, when the UTSA was adopted, this readily ascertainable
language was dropped from the definition of a trade secret.
The central elements of the definition relevant to this discussion involve the words "separate and distinct" and "ascertainable
and measurable value." In a working application, there is not a distinct, ascertainable
, marketable value of a LEED certificate independent and apart from the property to which it originally pertained.
* Reasonably Ascertainable
Amounts--The first exception allows deductions for claims or expenses when the amount is ascertainable
with reasonable certainty and will be paid.
The identity of each client and amount of funds held on behalf of each client must be ascertainable
from the lawyer's records.
A small subset of NSOs with a "readily ascertainable
fair market value" are governed by alternative tax rules.
Yet an autopsy and exhaustive tests revealed no ascertainable
cause of death.
Although the unitrust would reclassify some principal as income, the trustee would track trust principal for other purposes, such as making distributions under an ascertainable
standard [CPC Sec.
It is the responsibility of the professional performing the Phase I to obtain reasonably ascertainable
information, which is publicly available and obtainable from its source within reasonable time and cost constraints.
(The book also contains Scalia's reply to his critics.) Scalia's elegant essay, the most concise and accessible presentation of his views, argues eloquently that judicial authority can only be based on the statutory or constitutional text; that words have an ascertainable
meaning; and that a judiciary that invents law rather than applying it lacks legitimacy and threatens democratic governance.