Keep legal opinions and tax memoranda in a file separate from accounting and financial statements.
Tepid memoranda of understanding drafted between the two nations in 2006 look likely to remain exactly that.
The SEC claims that Quantek made a habit out of backdating misleading investment approval memoranda signed by Guerra.
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You have to initiate action, you write a presidential memoranda and it happens.
Several internal memoranda describe in detail strategies used by the traders to manipulate the markets in which California bought electricity during the crisis.
She repeated her concern about providing any internal memoranda on investigations.
Roxworthy refused to produce the summoned memoranda, and the IRS petitioned the United States District Court for the Western District of Kentucky to enforce the summons.
The Center immediately assigns its interns to substantial research projects, from which they must produce reports, issue briefs, memoranda and oral evaluations to Center staff members.
Yum ultimately produced five of the seven documents to the IRS. The remaining two documents were memoranda prepared by KPMG, LLP, an audit and consulting firm.
To help his case, and to solve the apparent murder of his wife, Leonard tattoos himself with memoranda and drives around the lowlier districts of L.A. County.
Negotiate agreements (Memoranda of Understanding) with Member States and other agencies, as well as contractual agreements with different institutions and individuals in order to mobilise the required expertise.
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But he has always, obviously, had the authority to take executive action either through executive order, as a presidential memoranda, or through some of the other actions that he's taken.
There are many supporters of the European project who imply that unless the whole structure of treaties, summits, and memoranda carries on moving inexorably on, it will wither and die.
Before any coproduction of engines (and, indeed, any coproduction of the aircraft itself) could occur, separate memoranda of understanding would need to be negotiated between the United States and Japan.
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There are numerous surviving memoranda already made public by congressional investigators that support his claim that higher-ups knew about and directed his activities, both in the Enron audits and their aftermath.
After a show-cause hearing, a magistrate judge entered a report and recommendation that the summons be enforced, concluding that the KPMG memoranda were created not in anticipation of litigation but to assist Yum in the preparation of its taxes and yearly audit.
As a result, the foreign and security policies declared by the president in speeches, in public and private meetings, in backgrounders and memoranda often had little or no effect on the activities of the sprawling bureaucracies charged with carrying out the president's policies.
Is he willing to be subjected to such inquisitions in the event memoranda he might author as Legal Advisor wind up giving legal grounds for, say, Predator drone attacks on suspected Pakistani terrorist bases or Somali pirate operations that wind up killing innocent civilians?
You can thank Tax Analysts for breaking loose much of the otherwise secret IRS law, not only PLRs, but also Chief Counsel Advice, Technical Advice Memoranda, Field Service Advice, and many other IRS missives that shed light on what the IRS is doing and thinking.
So beyond the guidance we got from the Pentagon yesterday on classified information and sharing information and stuff, are there any additional executive orders or memoranda that President Obama has signed while in office that are now in and of themselves going to be rescinded, tweaked, looked at?
And, while senior officials are entitled to make decisions about which of the countless number of memos generated every day they deem worthy of passing up the line and when, Secretaries of State generally rely as much on direct contacts with their counterparts as staff memoranda to keep them apprized of allied views about pending issues .
"The new hospital does have all the latest innovations that are required as part of the City of Edinburgh Council requirements, the fire authority requirements and the building memoranda from the government, so we comply fully with everything that is necessary in terms of the fire safety for our patients and staff in the new building, " he said.
Other leaks have been far more damaging, including correspondence from the pope's ambassador in Washington alleging corruption and cronyism in Vatican finances, as well as memoranda from the Vatican Bank and other offices raising questions about whether Benedict XVI's widely touted new transparency measures, intended to get the Vatican onto "white lists" of countries that meet anti-money laundering norms, will really work.
"They had been engaged in the process from 18 months to two years of discussion with government and management and now, suddenly, they present memoranda and say you have got 14 days to come to an agreement with our demands otherwise we are going to go out on strike, " Ian Phillips, a special adviser to Public Enterprises Minister Jeff Radebe, told the BBC's World Business Report.
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