Sentences with phrase «special rules apply»

Special rules apply in the case of distance sales and second - hand goods.

However, special rules apply in these cases in Arizona.

Special rules apply where the employer is a partnership.

School bus accident claims are very complicated because special rules apply to limit when bus drivers and school districts can be sued.

Special rules apply where a leave conflicts with vacation.

Special rules apply to individuals who satisfy the legal definition of a disability, in particular the right to consider reasonable adjustments, the failure of which could make an employer liable in a disability discrimination claim.

Special rules apply to serving government bodies.

These objectives are contained in the Broadcasting Code issued by Ofcom which applies to broadcasters — although special rules apply in certain cases to the BBC.

We might keep the seal, but only as a signal that we're choosing to have the special rules apply to the document (and we should clarify that a document, including an electronic document, can show this in words).

Special rules apply to commercial truck drivers as well as the vehicles they drive and tow.

When this is the case, it is possible to bring a claim against the state of Colorado or its entities in certain situations, although special rules apply.

Special rules apply to absence from work in gender reassignment cases.

Special rules apply for different situations, such as daycare providers, so be sure to check out the IRS publication 587 Business Use of Your Home, and read the instructions when filing form 8829 Expenses for Business Use of Your Home.

Special rules apply for different situations, such as daycare providers, so be sure to check out the

Special rules apply to FAR & WIDE Nationals as noted above.

The basis generally starts out as what you pay for the property, although special rules apply to assets you inherit or receive as a gift.

(Special rules apply on a change from private use to renting or vice versa and for what is considered a main residence.)

Special rules apply if you are a reversionary beneficiary which may cause the credit to arise at a later point in time.

(Special rules apply to new customers for 30 days.

Special rules apply for determining the value of transfer balance debits for capped defined benefit income streams.

(Special rules apply to Roth accounts.)

(Special rules apply if one spouse is a senior and the other is not.)

Special rules apply in cessation year where net capital gain before cessation and net capital loss after cessation.

Special rules apply to an inherited IRA.

Special rules apply in cases of separated parents who lived apart for the last 6 months of the year but who aren't officially divorced yet.

Note: Special rules apply to certain reservists and national guardsmen called to active duty after September 11, 2001.

Special rules apply for payment splits arising from a divorce or relationship breakdown.

Special rules apply to historic easements, including certification of historic structures by the National Register of Historic Places.

Certain special rules apply to gambling income, and there are strict recordkeeping requirements.

Please note that special rules apply to accounts established by UGMA / UTMA custodians.

Because many special rules apply to farmers, refer to IRS Publication 225: Farmer's Tax Guide for additional information.

Special rules apply to death benefit income streams.

If you were born before 1952 special rules apply:

We have a special rule applied to all our customer.

What's more, this special rule applies only to prepayments of state and local income tax.

The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies to a tax - free transfer made directly to an IRA of a spouse or former spouse as part of a divorce or separation agreement).

If you roll over your distribution to a Roth IRA, a special rule applies under which the amount rolled over (reduced by any after tax amounts) will be taxed.

Moreover, Dan goes through the taxation of Kinder Morgan Energy Partners (UNKNOWN: KMP.DL) and other master limited partnerships, which incur different types of taxes on their distributions because of the special rules applying to energy companies.

There are no special rules applying to parking accidents, and often times, the accidents take place on commercial lots where there is no signaling or traffic law enforcement.

In a few clearly defined cases, a special rule applies.

Not exact matches

Special rules may apply with respect to certain subsequent sales of the Shares in a disqualifying disposition, certain basis adjustments for purposes of computing the alternative minimum taxable income on a subsequent sale of the Shares and certain tax credits which may arise with respect to optionees subject to the alternative minimum tax.

We have significant experience helping businesses and their accountants understand the complex and special tax rules that apply to cannabis businesses.

It does not discuss all aspects of U.S. federal income taxation that may be relevant to particular holders in light of their particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners in partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) that hold HP Co. common stock, pass - through entities (or investors therein), traders in securities who elect to apply a mark - to - market method of accounting, stockholders who hold HP Co. common stock as part of a «hedge,» «straddle,» «conversion,» «synthetic security,» «integrated investment» or «constructive sale transaction,» individuals who receive HP Co. or Hewlett Packard Enterprise common stock upon the exercise of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more of HP Co. common stock).

It tells the investor: hard work and clear thinking doesn't help here, for now you are in a special place where the quaint rules of Main Street do not apply.

The IRC applies special tax rules to MECs.

Special rules and limits can apply.

However, some state governments have begun regulating bitcoin - based companies by either applying existing licensure regulations to them or crafting special rules for the businesses.

Saying the rule does not apply to your god and providing nothing more to justify that assertion is special pleading.

When you refer to a general rule (something can't come from nothing) and then create a circu.mstance where that rule does not apply (god) without proper justification... that is called «special pleading».

It takes an asshole to think you are somehow so GD special that common courtesy and rules don't apply to you or your rotten kids.