The resource provider records the first three circumstances
as a debit to refundable advance and a credit to an asset or payable; the recipient organization records them as a debit to an asset and a credit to refundable advance.
The age of the consent giver, the intimidating actions of police, the time of day, and the consent giver's familiarity with the area are proper considerations under the totality of the circumstances
evaluation of whether consent is voluntary.
This assertion seemingly gives a transactional connotation to the profit-oriented approaches and therefore draws them closer to the typical methodologies by requiring that transfer prices among non-arm's length parties be defensible by reference to comparable transactions and circumstances
of independent counterparties.
This makes no sense whatsoever, and from the perspective of one former prosecutor, I firmly believe that the latter circumstance
is more premeditated and aggravated.
for a taxpayer to claim a reduced maximum exclusion under section 121(c), tire sale or exchange must be by reason of a change in place of employment, health, or unforeseen circumstances
the way something happens <Please explain the circumstances
of the accident.
Mired in this "web of circumstance
," Ben seeks revenge on Colonel Thornton, whom he mistakenly believes to be guilty of framing him.
Other expectations include, under certain circumstances
, preparing emergency plans, providing employees with medical examinations or immunizations, thoroughly investigating accidents, and keeping appropriate records.
Determined to keep Sassounian in prison, prosecutors decided in September to retry him on the nationality issue, as well as the special circumstance
that he lay in wait for the victim.
Under the temporary (and proposed) regulations, a sale or exchange is due to unforeseen circumstances
if the primary reason for the sale or exchange is the occurrence of an event that the taxpayer does not anticipate before purchasing and occupying the residence.
I think it would be difficult for (Sassounian) to get a fair trial under the circumstances
,'' said Varsenig Der Megerdichian, a member of the Sassounian Defense Committee, which raises money for his legal fees.
If Johnson is convicted of murder and at least one special circumstance
, the same jury will return later to determine sentencing.
2(2) provides that "[e]very person who makes or furnishes, participates in the making of or causes another person to make or furnish a statement that the person knows, or would reasonably be expected to know but for circumstances
amounting to culpable conduct, is a false statement that could be used by another person .
The Fund undertakes no obligation to release publicly any revisions to these forward-looking statements that may be made to reflect events or circumstances
after the date hereof or to reflect the occurrence of unanticipated events.
After examining all of the facts and circumstances
, it would be inequitable to include the item of community income in the spouse's gross income.