The courts and the Service also issued various rulings
addressing partnership operations and allocations.
Supreme Court's unanimous ruling
in its favor, a small American branch of a Brazilian-based church had little to say to the media.
In letter ruling
200521003, the IRS held that tuition paid to a school program to help dyslexic children deal with their condition was an IRC section 213(a) deductible medical expense.
We have two sources of guidance for the application of Section 1031 to vacation homes--a letter ruling
and a tax court case.
Although the book is not without its faults--for instance, Prendergast's analysis of the court cases would have been more compelling had she examined the rulings
and opinions of the justices, rather than relying on secondary sources, and the way that the term "literacy" slips around, unmoored by any attempt at definition, can be confusing--Literacy and Racial Justice tells an important story.
Moreover, even if the IRS were to challenge the employer's reliance on its outdated rulings
, it will likely be precluded from arguing against the public guidance articulated in an outstanding revenue ruling
[Analogous means that it is similar to, e.g., colour or race.] This aspect is based on earlier rulings
such as the one quoted by the three judges when they refer to the statement of Justice Peter Cory in M v H  at 52-53:
"The court's rulings
affirm that colleges and universities may take race into account in order to achieve diversity on our campuses," said David L.
It also appears that the IRS is following previous rulings
by requiring that the employee spouse be responsible for the Social Security and Medicare taxes on all earned income attributable to their efforts (Rev.
This essay will evaluate the civil judiciary's understanding of what constituted a child's best interests through the prism of higher-court rulings
on adoption cases.
In two opposing rulings
in March, courts in New Jersey and California split in their conclusion about the Scouts' rights to keep their ranks purely heterosexual.
(TAMs) 200338010 and 200338011 are two nearly identical rulings
that provide guidance on ISOs.