This provision in Code Sec. 1411 and the proposed regulations thereunder has catalyzed an abundance of reaction by taxpayers and tax professionals who claim this additional requirement is creates an unnecessary burden for real estate professionals.
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Not only must there usually be an agreement between two or more parties, but there is also an additional requirement that a sufficiency of evidence exists to establish, on balance, that the act or omission complained of was deliberate and not merely negligent or inadvertent.
Army leaders may have belatedly wised up to the fact that every additional performance requirement comes at a price, but their solution of transferring risk to industry is just going to accelerate the migration of contractors into other lines of work.
After he served additional time, the requirement that he file an amended return was eventually dropped.
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It features a simple interface and the physical key requirement provides an additional layer of security that avoids using a vendor's redirection service such as those offered by Cloud Engines for PogoPlug or Axentra for Netgear's Stora.
The Department for Work and Pensions said additional evidence from GPs was not a requirement for an appeal.
"In the past year, Mouchel has completed a significant number of additional general bridge inspections over and above the contractual requirement, " the spokesman said.
In 2009, it was strengthened by the addition of a requirement that all foals should be micro-chipped as an additional safety measure.
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To address those concerns, the bill gave executive branch employees a waiver from the requirement to disclose their stock or securities trades until September 30 to allow some additional time to determine the appropriate procedures for those officials.
"Clubs are now in a reporting period that will count towards the first assessment of UEFA's financial fair play break-even requirement for international competition and Premier League clubs are also considering the implementation of additional cost control regulation at a domestic level, " added Jones.
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Without the requirement to carry insurance, the Obama administration predicts, the law would leave an additional 16 million Americans uninsured.
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