rule for

The establishment of the same rule for the appointment of taxes, will probably be as little contested; though the rule itself in this case, is by no means founded on the same principle.

To avoid, therefore, all imputation of laying down a rule for posterity, founded only on the authority of ipse dixit --for which, to say the truth, we have not the profoundest veneration--we shall here waive the privilege above contended for, and proceed to lay before the reader the reasons which have induced us to intersperse these several digressive essays in the course of this work.

Treasury implicitly acknowledged its authority to adopt a de minimis rule for the acquisition costs of tangible property, as well as the potential benefits of such a rule, in Rev.

Accordingly, in the example above, to change to an accounting method under which X could deduct in 2005 the insurance premium and equipment rental payments attributable to 2006, X would have to file two Forms 3115--one under the automatic consent procedure by the due date of the 2005 return to change to the 12-month rule for both payments, and the other under the advance consent procedure, which would have to be filed by Dec.

To ensure the availability of the rule for subsequent resales by initial investors, the issuing company must provide to proposed secondary market purchasers, on request, certain narrative and financial disclosure about itself (essentially, a very brief description of its business and its most recent financial statements, which may be statutory-basis rather than based on generally accepted accounting principles, or GAAP).

The adviser had to maintain records of the information required under the rule for SEC examination.

EPA promulgated the final rule for secondary aluminum maximum achievable control technology (MACT) requirements in March 2000, following an extended period of emission testing and regulatory development with the Aluminum Association and its members.

Most of the business groups are challenging the rule for the following reasons: the science supporting ergonomics is inadequate, the standard is ambiguous and is based on flawed economic anal ysis, and OSHA did not follow proper procedures in developing and issuing the rule.

The Court found support in Leon for "a categorical exception to the exclusionary rule for clerical errors of court employees"(15) because:

For hybrid entities, the entity's books and records control; unlike the rule for branches, interest expense of the domestic owner is not attributed to the hybrid owner.

The proposed regulations (other than the anti-avoidance rule for reimporting a loss) would apply to transactions occurring after March 6, 2002, if they occur during a tax year for which the original return is due after temporary or final regulations are published in the Federal Register.

CSC was entitled to follow the old rule for one more year.

EPA currently is developing a rule for the major sources of HAPs (facilities with more than 10 tons/yr of any individual HAP or more than 25 tons/yr of total HAPs).

Interestingly, the IRS continues to reject the validity of a 12-month rule for years before the effective date of the final regulations and has begun denying pending requests to change to a method of accounting using a 12-month rule where the changes were filed for prior years under the authority of U.S.

The purpose of the seven-day rule in the regulations was to exclude short-term rentals (such as videotapes, cars and hotels), but several court cases (e.g., Barniskis, TC Memo 1999-258, and Toups, TC Memo 1993-359) have upheld the seven-day rule for vacation homes.