The extremes of permanence and extinction do not apply to dependently arisen
phenomena as they have no inherent nature.
Examination of her oral cavity and oropharynx revealed the presence of a smooth, globular, pedunculated, 6 x 6cm mass that had arisen
from the base of the tongue toward the right side (figure 1).
Thus, to qualify for carryback of a 1994 NOL, losses must have arisen
due to events in 1991 or earlier.
Similarly, if events arise that result in a reduction of the valuation allowance, those events will have arisen
in the current period and the effect of the valuation allowance reduction should also be recognized in the current period.
Several areas of disagreement have arisen
between the Company and NST over the course of constructing and deploying the Company's first two networks.
The cyst had arisen
from the anteriormost part of the left ventricle (figure 2).