The thing's a cert.
A man with a name like Grusczinsky could sell a dozen editions by himself.
172(b)(1)(E) states that in the event of a CERT, if an "applicable corporation" has a corporate equity reduction interest loss (CERIL) for any loss limitation year, that loss cannot be carried back to a tax year preceding the year of the CERT.
A CERT is a major stock acquisition (MSA) or an excess distribution (ED), as described below.
Anyone 17 or older can join CERT.
Currently, the group is seeing an influx in older Boy Scouts who are members of the Explorers in Holden.
area that do not have a CERT team member can register a building representative with the CERT.
The building representative will be contacted in the event of an emergency to provide information and directions.
Q-Certs range from the standard Q-1 Cert to the comprehensive and exacting Q-3 Cert.
Q-Cert provides the assurance of reliability, consistency and improved operating efficiencies.
Kladder has now joined the NEHA staff as a program manager for CERT.
Thomas, 87 F.3d 909 (7th Cir.), cert.
denied, 519 U.S.
4, 1985 -- well before his deadline for filing the certiorari (cert.
) petition that was necessary to grant a full Supreme Court review of the case.
To address these questions, we need data regarding the actual motivation of the individual justices when they vote to grant cert.
The Code generally requires taxpayers to use an avoided-cost method when allocating debt to a CERT.
This generally produces unfavorable results for them.
2004), petition for cert.
filed, S.Ct., 4/9/04; Walter O'Brien, 38 TC 707 (1962), aff'd, 319 F2d 532 (3d Cir.
Levine, 80 F.3d 129, 133 (5th Cir.), cert.
denied, 117 S.