In his estimation, this is the most practical way to permit defendants to amend
or add new counterclaims when justice requires, while simultaneously allowing the court to protect against undue delay, prejudice, bad faith and futility.
In practice, we do not amend
returns for items that are not significant; rather, we hold them aside for inclusion in the section 6662 disclosure statement.
Under this amnesty program, sponsors of nonamending plans may make a voluntary application to the IRS to amend
If buyers amend
their prior-year tax returns to reflect a deduction of seller-paid points, will sellers also have to amend
their tax returns based on what their purchasers have decided?
Summary: When a plaintiff amends
its complaint with leave of court, must a defendant also seek leave before asserting new or amended
counterclaims in its answer?
This interim rule amends
the FAR to implement Sections 1431 and 1433 of the National Defense Authorization Act for Fiscal Year 2004 (Public Law 108-136).
the Social Security Act to impose minimum nurse staffing ratios in Medicare participating hospitals and long term care facilities.
19) The act amends
FISA so that intelligence officials may coordinate efforts with law enforcement officials to investigate or protect against attacks, terrorism, sabotage, or clandestine intelligence activities without undermining the required certification of the "significant purpose" of FISA orders.
The employer amends
the plan (the Amended
Plan) to provide that the employer will continue to pay for this coverage on a pre-tax basis for eligible employees.