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Related to memoranda: memorandums, circulars
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I argue that these memoranda contain important policy content, and that in recent years, they have been used interchangeably with executive orders.
The Memoranda of Understanding concern the cooperation between the two counties in the fields of education, energy and desalination and waste water treatment and reuse, while the Agreement concerns the cooperation on legal affairs.
An index of interview memoranda, exhibits and visual aids follows the synopsis.
Although the issuance of these two memoranda seems to indicate the IRS's willingness to challenge these types of transactions based on multiple statutory and judicial theories, the sustainability of such challenges in a court has yet to be determined.
After the official part of the meeting of Yerevan Mayor Taron Margaryan and Saint Petersburg Governor Georgi Poltavchenko the ceremony of signing the memoranda of cooperation was held in the Smolni.
At issue in Roxworthy were two memoranda prepared by KPMG LLP for the general counsel of Yum!
My memoranda of May 21, 2003, designating the Secretary of the Army as Executive Agent for the Office of Reconstruction and Humanitarian Assistance, and June 16, 2003, providing for the exercise of that responsibility in support of the CPA, are modified accordingly.
--All transactional documents, including agreements, contracts, instruments and schedules and, if the taxpayer's participation in the transaction was promoted, solicited or recommended by any other party, all material received from that other party or that party's adviser(s); --All internal documents or memoranda used by the taxpayer in the decisionmaking process, including information presented to the taxpayer's board of directors; and --All opinions and memoranda that provide a legal analysis of the item, whether prepared by the taxpayer or its tax professional.
The Court then examined the landlord's attorney's application and concluded that the hours expended in preparing post trial memoranda were excessive.
In two of the four offering memoranda, Vintech also included an "independent accountant's report" (IAR) prepared by the firm, which said the firm had reviewed the forecasted income tax basis statements of income, expense, partners' capital and cash flow for each of the years included in the forecasts.
It likewise inked 2 memoranda with Gazprom on mutual understanding.
The task force observed that nothing "prohibits IRS personnel from requesting both a [traditional] TAM and a Generic Legal Advice memorandum on an issue." It suggested that some Generic Legal Advice memoranda may be completed in less than 30 days, and relatively few should require more than 180 days.