Three Circuit Courts of Appeals have rejected the IRS position and held that the Communications Excise Tax does not apply to tax toll telephone services the charges for which are levied on a call-by-call basis and do not vary
based on distance.
Though their offerings vary
in philosophy, both organizations provide solid, well-developed curriculums.
Space needs vary
from 60 square feet per participant of multipurpose space (exclusive of kitchens, bathrooms, offices, hallways and storage space) to 100 square feet -- again, with dementia facilities requiring more space.
Variable costs vary
with utilization, as in the FFS model.
This test allows the pattern of coefficients on the paper rate to vary
between the 1960s and 1970s as compared with the 1980s but preserves the long-run properties of the equation.
individual project Karlovy Vary
Region "Social prevention services in the Karlovy Vary
Region" (hereinafter referred to as the project ) , which is funded by the ESF through OP HRE and budget.
Excessive bearing clearance will result in the roll shifting during operation as roll separating forces vary
It is also important to note that doctoral programs vary
significantly in duration as well as in course, residency and comprehensive-exam requirements.
The microstructures of each type of iron vary
according to graphite size and shape, and it important to recognize these differences to determine sound microstructures from sound casting practices.
Die-gap and die-lip adjustments address the longitudinal or overall thickness of the parison but cannot vary
the radial thickness around the circumference of the parison - also known as ovalization.
The varied SAU incorporates the changes requested by the ACCC in its notice to vary
The diameters of the ball indentor and foot vary
Although statistics vary
on how much alcohol it takes to harm a fetus, Roberts points out that FAS ``is 100 percent preventable.
State due dates vary
between six and 18 months after the date of death.
At least 10 different published (but nonauthoritative) quantitative materiality guidelines are found in corporate professional literature, providing materiality amounts that vary
widely for the same type of audit.