These groups live within social constructs that bind and circumscribe
just as homosexuality is stigmatized by society.
The only way for a taxpayer to fully understand and circumscribe
the scope of an audit is through an audit plan.
Both groups make assumptions that circumscribe
the phenomena they will examine and limit the tools available.
This credo is boldly libertarian, denying the authority of law to circumscribe
individual freedom in any way.
Or does it use deterrence to merely circumscribe
the scope of the problem while profoundly worsening its impact on users by creating a black market?
We might term this convenient category "Mean Old White Guys Out to Circumscribe
Self-Expression by Any Means Necessary." The problem is, the differences between the methods make all the difference in the world.
But none of these bills seeks to circumscribe
In a recent speech before the New York State Bar Association, Deputy Assistant Secretary Beerbower outlined six fundamental issues that affect, and cannot help but circumscribe
, the further development of the tax law: (1) the burgeoning irrelevancy of legal ownership; (2) the differentiation of capital (or principal) from the income on that capital; (3) the hoary distinction between debt and equity; (4) the treatment of limited liability companies and other emerging business structures; (5) the differing tax treatment of financial intermediaries; and (6) the characterization of technological developments (such as customized software).