The IRS was not persuaded that it was administratively impracticable
for the business to account properly for an employer-provided holiday gift coupon.
The vouchers did not qualify as de minimis fringe benefits because it was not unreasonable or administratively impracticable
for the airline to account for the "cash" or "cash benefits" conferred.
Article 5(1)(b) of the Directive provides that materials and components can be exempted from the substance restrictions if their elimination or substitution via design changes or materials and components which do not require any of the materials or substances referred to therein is technically or scientifically impracticable
, or where the negative environmental, health and/or consumer safety impacts caused by substitution outweigh the environmental, health and/or consumer safety benefits thereof.
A reverse exchange allows you to take advantage of these tax benefits in situations where a forward exchange would be impracticable
The act also authorizes FDA to establish exceptions if compliance with this requirement is impracticable
or results in deception or unfair competition.
Under the directive, these metals can be used if alternatives are "technically or scientifically impracticable
, or where the negative environmental, health and/or consumer safety impacts caused by substitution outweigh the .
This Statement requires retrospective application to prior periods' financial statements of changes in accounting principle, unless it is impracticable
to determine either the period-specific effects or the cumulative effect of the change.
Statement 154 requires retrospective application to prior periods' financial statements of a voluntary change in accounting principle unless it is impracticable
3, Contract Adjustments, to state that although requests should be filed with the procuring contracting officer (PCO), if filing with the PCO is impracticable
, requests may be filed with an authorized representative, an administrative contracting officer, or the Office of General Counsel of the applicable department
This conclusion appears to hinge primarily on a finding that it is not administratively impracticable
to account for the coupon because a value can be determined.
In short, the distressed supplier can argue that it has become impracticable
to perform under a contract because the inputs have become too expensive.
Not until the second night would we know that Markopoulos didn't extend the radical minimalism of the opening hours consistently throughout the cycle--or the whole work, for that matter--because some minor refinements of the projection apparatus delayed the start of the session, making Beavers's initial plan to show both the dedication and the first cycle the first night (which would have been by far the longest) impracticable