The overall system primary energy input is determined for possible operating conditions and represented as a performance map, allowing the optimal component PLRs
and allocation of thermal energy to be determined.
(8) See PLRs
201450003, 201333006, 201125007, 201115003, 200927013, 200840030, 200832003, 200818003, 200746010, 200726005, 200632013.
9009047, issued in 1989, the IRS maintained that an annuity held by a charitable remainder unitrust was not held for the benefit of a natural person.
(Compare prior PLRs
9530023 and 9443039 with more recent PLRs
9847005 and 9811050.)
9636033, the service looked at an arrangement between an irrevocable insurance trust created by the insured and the spouse of the insured.
8107005(15) was the first private letter to directly address the dual purpose property issue.
To date, IPOPHL has prepared 75 prior arts search reports, while six PLRs
on priority R and D commodities of mango, goat, milkfish, bamboo, banana and swine were presented during the first and second Landscape Report held in July 2017 and January 2018.
Previous works suggested that pupillary light reflex (PLR
) can reflect photoreceptor function under specific light stimulus [3, 6, 7].
The pupillary light reflex (PLR
) is maintained in humans who are blind because of extrinsic outer retinal damage, indicating the presence of intrinsically photosensitive cells in the retina .
On March 8, 2013, the IRS issued PLR
's 201310002 through 201310006 (2013 PLRs
TEI is concerned that the Proposed Regulations fail to capture the complex processes and activities carried on by PTPs and consequently provide rules that are inconsistent with section 7704(d)(1)(E) and its legislative history as previously interpreted and applied by the IRS in PLRs
. The preamble to the Proposed Regulations provides that the rules were issued in response to the increased number of private ruling requests involving application of section 7704(d)(1)(E), as opposed to a change in policy or other concerns regarding these entities.
Therefore, it is highly recommended that in the event a taxpayer decides to take the position to depreciate its residual fertilizer upon acquisition of land, care should be taken by the taxpayer to follow the guidelines set forth in the PLR