6201(a)(4)(A), with its use of the subjunctive mood: "as if such amount were such tax." This denotes, the court said, Congress's intentional expression of a condition contrary to fact
. Therefore, rather than making restitution a tax, which would support the imposition of interest or additions to tax, the court found that the provision serves the limited purpose of allowing the IRS to create an account to which restitution payments can be credited as a tax assessment, which is necessary because the IRS generally determines civil tax liability only after any criminal proceedings with respect to a taxpayer are concluded.
Mohammed Faraj al-Ghoul, the Minister of Justice in the deposed Hamas government, in statements released to journalists in Gaza said, "This report and what was in it was contrary to fact
. The Hamas government provided a comprehensive and thorough report to the United Nations on matters ...
According to the Canadian Press Stylebook, 'was' is "simple past tense" but 'were' is to be used "when expressing a wish or a condition contrary to fact
(Cher tells me lie got much of it wrong, but he wouldn't listen when she told him so.) Suppose even (again contrary to fact
, but let's be easy) that the Clarke Institute's failed theory is correct, too percent.
From my observations in over forty years of caring for psychiatric patients, I would say that is simply contrary to fact
a belief in something that is contrary to fact
or reality, resulting from deception, misconception, or a mental disorder.'"
He said: "This ruling is contrary to fact
, law and justice.
Huntington claims that in the future, nations will form alliances on the basis of similar "civilizational interests." This is simply contrary to fact
. It is more often than not the culture of each country, its history, and its geopolitical interests rather than religion that dictate its foreign policy.
Various hypotheses, some of them demonstrably contrary to fact
, have been offered to explain this predominance of younger siblings in the biblical narratives.
This is contrary to fact
. The vote of each FOMC member is recorded, by name, and the reasons for that vote are also recorded.
"Gohar's statement regarding the PML-N chief's stance on nuclear tests was contrary to fact
. The statement has no relevance, as every one knew that Nawaz, the Prime Minister at the time, had decided to conduct the nuclear tests in 1998," Iqbal said.