If the law at that time did not clearly
establish that the officer's conduct would violate the Constitution, the officer is entitled to qualified immunity.
Ultimately, the objective of producing lower calorie, lower carbohydrate Clearly
Canadian with the same or even more of a flavour and aromatic profile was achieved with a combination of cane sugar and sucralose (Splenda[R] Brand).
Finance directors are clearly
going to be busy over the coming months.
Sites engaged in consumer transactions should clearly
disclose relevant financial relationships with other sites, particularly when these relationships affect the cost to a consumer.
Although the revenue procedure states that the retail safe harbor method is deemed to clearly
reflect income, the method must be used consistently and the taxpayer's inventory methods must otherwise also clearly
The IRS, however, considered the asphalt to be merchandise -- and therefore inventory -- which must be accounted for under the accrual method to clearly
In sum, the Tax Court held that a taxpayer can choose among accounting methods as long as three conditions are satisfied: the other requirements of the Code are met; the taxpayer's overall method is in conformity; and the taxpayer's method clearly
Second, the court must determine whether the constitutional right allegedly violated was clearly
established at the time the activity occurred.
446(b) to require the use of an accounting method that clearly
reflects income, the IRS disallowed the taxpayer's use of the hybrid method, and attempted to force the taxpayer to report all of its income and expenses on the accrual method.
However, where no other prohibition applies, the Service has asserted that the cash method of accounting fails to clearly
reflect income (as required by Sec.