… and collection of tax may have closed on the years (closed years) in which the events giving rise to the need for an adjustment occurred. See Superior Coach of Fla., Inc. v. Commissioner , 80 T.C. 895, 912 (1983). In computing the net § 481(a) adjustment, a taxpayer must take in…

…rules that are currently in effect suggest that making an exception available prevents the FFE from potentially losing issuer participation based on concerns the issuer will ultimately be able to address during or before the plan year, typically resulting in no potential harm to …

…P populations. In addition, the definition of “medically underserved” already prevents the exclusion of those living within a hospital facility’s service area but not receiving adequate medical care from the facility because of cost, transportation difficulties, stigma, or other …

…finition of the state. [Page 85] Event 1-Way forces Init state, [Page 88] 10.2. Events causing neighbor state changes 1-Way An Hello packet has been received from the neighbor, in which the router is not mentioned. This indicates that communication with the neighbor is not bidire…

…finition of the state. [Page 85] Event 1-Way forces Init state, [Page 88] 10.2. Events causing neighbor state changes 1-Way An Hello packet has been received from the neighbor, in which the router is not mentioned. This indicates that communication with the neighbor is not bidire…

…n 2000. Because the original roof was not disposed of as a result of any of the events described in the first sentence in § 1.168(i)–8(d)(1) that require a partial disposition, a partial disposition election must be made to change from depreciating the original roof to recognizin…

…(such as under the Inspector General Act of 1978). Nothing in this final rule prevents payers from sharing the requested data via these APIs, if technologically feasible, for appropriate purposes permitted by law. We encourage using these standards-based APIs for purposes beyond …

…ded by the Act, generally provides that for an accrual method taxpayer, the all events test with respect to any item of gross income (or portion thereof) shall not be treated as met any later than when such item (or portion thereof) is taken into account as revenue in an applicab…

…n 2000. Because the original roof was not disposed of as a result of any of the events described in the first sentence in § 1.168(i)-8(d)(1) that require a partial disposition, a partial disposition election must be made to change from depreciating the original roof to recognizin…

…n 2000. Because the original roof was not disposed of as a result of any of the events described in the first sentence in § 1.168(i)–8(d)(1) that require a partial disposition, a partial disposition election must be made to change from depreciating the original roof to recognizin…

…n 2000. Because the original roof was not disposed of as a result of any of the events described in the first sentence in § 1.168(i)-8(d)(1) that require a partial disposition, a partial disposition election must be made to change from depreciating the original roof to recognizin…

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