The ACNW group had the lowest extraneous load and the greatest germane
load (see Table 4).
The germaneness doctrine may apply where (1) the taxpayer files a formal claim within the limitation period, making a specific claim, and (2) after the limitation period, but while the IRS still has jurisdiction over the claim, the taxpayer files a formal amendment raising a new legal theory (not specifically raised in the original claim) that is germane
to the original claim.
An illustration of an amendment that is germane
to the original claim can be found in Addressograph-Multigraph Corp., 78 F.
"Megan Boldt, who wrote the piece, explained why in an email: '[T]he paper doesn't see how that was relevant or germane
to the story,' she wrote.
Other helpful features in the show include an on-site bookstore with texts and guides germane
to board/association members and homeowners, a Food Court and a Cyber Cafe in which visitors can check their email and visit websites during the course of the day.
WORCESTER - Germane
Consulting has been recognized by the "Make Mine a Million Dollar Business" program of Count Me In for Women's Economic Independence, a New York-based nonprofit organization.
learning standard is "Understand election processes and responsibilities of citizens." What Mr.
A sampling of other works germane
to the topic include Juliet B.
Article II is so essential in defining who we are as a Lutheran church that it alone among the various articles "shall be unalterable." Article II also is germane
to the issue of the blessing of same-gender couples.
The impact of the complaint is considered: Is it just germane
to one particular company (in which case it gets routed to Huber's organization, and he becomes involved in trying to deal with the problem in as measured and fair a way as possible, he says) or if it has supply-base wide implications.
Her unraced dam is a half-sister to 1994 Rockfel Stakes winner Germane
, who finished fourth in the Nell Gwyn the following season.
The attainment of this crucial goal is also germane
to the advancement of global higher education to an equitable level.