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In the case today, Cohen v. De La Cruz, No. 96-1923, the landlord argued that this section applied only to the portion of liability attributable to restitution for the fraud, and not to punitive damages.
If a taxpayer ceases for any taxable year to be a closely held C corporation or personal service corporation, this section shall continue to apply to losses and credits to which this section applied for any preceding taxable year in the same manner as if such taxpayer continued to be a closely held C corporation or personal service corporation, whichever is applicable.
Between 1962 and 1988, notwithstanding the likelihood shown by the legislative history that Congress intended the definition to apply only to registration and qualification for benefits and not to infringement, a court addressing the issue nonetheless would probably have concluded that the section applied to alleged infringement, as well.
A detailed discussion of the application of the principles defined by the Organisation for Economic and Co-operational Development (see next section) applied to DEMETRA is available [27].
The last section applied the two considered processors to two similar complex targets in a realistic multistatic FM passive radar scenario.
The analyses of Affymetrix microarray data described in the previous section applied relatively stringent statistical significance parameters.
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(1) This section applies on and after September 16, 2014.
This section applies to taxable years beginning after December 31 , 2013
This section applies only to loan participations as defined in paragraph (a) of this section.
This section applies to transactions of interest entered into on or after November 2, 2006.
The Secretary may provide simplified filing procedures for foreign partnerships to which this section applies.
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