the eyeliner, a steady hand is needed to ensure a smooth application else you are going to end up with a smudged eyeliner.
Finally, after first making the "initial determination" under the functional interdependence standard and then applying
one of the four specific criteria, the third step in determining the unit of property is applying
the "additional rule." (20) The "additional rule" is a conformity requirement providing that if the taxpayer properly treats a component as a separate unit of property for any federal income tax purpose, the taxpayer must treat the component as a separate unit of property for purposes of the proposed repair regulations as well.
Because of this, it's possible that the spotter will not be capable of applying
enough resistance during the lowering phase of the first few reps.
the basecoat and allowing it to dry completely, dampen the cloth with water, then bunch it in one hand, making sure there are plenty of folds to provide a pattern when applied to the wall.
Its second area of emphasis has been to perfect a method of applying
pressure to the casting as it solidifies.
* The IRS obtained a victory in Coltec Industries, Inc., applying
the economic-substance doctrine to disallow a large capital loss.
In contrast, insurers not applying
predictive modeling techniques are missing competitive opportunities.
The regulation represents a policy-level response to what many had perceived to be zeal on the part of some IRS field personnel in applying
the Court's "significant future benefits" standard and, in many respects, represents a sea change in the government's traditional perspective on capitalization.
There are always inherent uncertainties in applying
the above standards.
In another case, a CPVC pipe maker cut its chrome-plating costs from $37,000/yr to $7000/yr after applying
Micro Tuff to its pipe tooling and adapters, Kupper says.
"Treasury regulations and interpretations [such as revenue rulings] long continued without substantial change, applying
to unamended or substantially reenacted statutes, are deemed to have received congressional approval and have the effect of law." Courts now call this rule the "reenactment doctrine"; see, e.g., ABC Rentals of San Antonio, Inc., 97 F3d 392 (10th Cir.
The proposals also include potentially far-reaching new rules to look-through the ownership of holding companies, trusts and partnerships for the purpose of applying
As stated in Ethics Interpretation 201-1, "Competence" (AICPA Professional Standards, ET section 201.02), "competence relates both to knowledge of the profession's standards, techniques and the technical subject matter involved, and to the capability to exercise sound judgment in applying
such knowledge in the performance of professional services." In litigation services, it is necessary to understand the trial process as well as the subject matter of the particular dispute.
For example the Sonoma body molding has been given a brushed-aluminum look by applying
a high-definition gravure-printed brush pattern between the two.
Because the siblings at issue were not children or grandchildren of an individual who was a shareholder of the taxpayer at any relevant time, they were not aggregated for purposes of applying