PROC


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PROC

(language)
The job control language used in the Pick operating system.

["Exploring the Pick Operating System", J.E. Sisk et al, Hayden 1986].
References in periodicals archive ?
75 only its implementation as to Trillanes." With these clarifications, the RTC thus ruled that Trillanes' contention that Proc.
Proc. 2003-43 before the tax return is filed in order to verify the S election's validity as soon as possible may be the best way to proceed.
Rev Proc 2004-51 specifically disqualifies deferred exchanges where the property has been owned by the taxpayer any time within the last 180 days.
Proc. 81-70 increased along with the use of stock as consideration for company acquisitions.
Proc. 93-19 establishes a two-prong test to determine whether a management or service contract gives rise to "private business use." Specifically, in order to avoid an adverse determination, the compensation arrangement in a service or management contract must:
Proc. 2013-30 provides the exclusive simplified methods for taxpayers to request relief for: Late S Corp elections, ESBT elections, QSST elections, QSub elections and late corporate classification elections that the taxpayer intended to take effect on the same date that the taxpayer intended that an S Corp election for the entity should take effect.
Proc. 2011 -35 was issued on June 20, 2011, and is effective for all transferred basis transactions completed on or after that date.
Finally, because of the uncertainty surrounding such restrictions under the common law and the Rev Proc, a legal opinion should be required from borrower's counsel concerning its enforceability.
Proc. 2004-40 continues to emphasize bilateral (as opposed to unilateral) APAs (7) and to favor rollback of the agreed transfer pricing methodology (TPM) to open tax years.
Proc. 2004-34 also provides a deferral method but defines an advance payment differently than Regs.
Proc. 2009-41 (Internal Revenue Bulletin 2009-39, Sept.