References in periodicals archive ?
Citing revenue ruling 69-607, the IRS further held that dyslexia could be sufficiently severe as to be such a handicap.
A common question we hear is: "Does the amount of usage of the property affect its status as investment property?" In the letter ruling the taxpayer's had minimal usage of the property in the few years before they sold it.
In the introduction and in Chapter 1, "The Economy of Literacy," Prendergast examines the Brown ruling, a ruling that was ostensibly intended to end racism's power over educational policy and practice, but ultimately did not.
17, 2002) (instructing Chief Counsel attorneys not to argue contrary to formal guidance, which includes revenue rulings).
They based their subsequent rulings on these incorrect views.
In a ruling that limits, but does not ban, the consideration of race in the admissions decisions, the U.S.
The IRS recently issued Revenue Ruling 2002-22, purportedly to provide assistance in this area.
Higher-court rulings do not, of course, necessarily reflect the broader themes that might emerge from a discussion of people's court (narodnyi sud) or district (kraevoi) and regional (oblastnoi) appellate court decisions.
In a lower court ruling, superior court judge Patrick McGann cited biblical condemnations for justifying the Scouts' policy and blasted Dale for "moral depravity." But the state appellate court ruled 2-1 that the Scouts fell well within the jurisdiction of the state's nondiscrimination law.
Ruling: The ruling concluded that Section 16(b) interacts with Sec.