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If the taxpayer does not file such a statement or fails to allocate such debt in a reasonable and consistent manner, the Commissioner shall allocate the debt.
Debt outstanding on December 31 , 1986 that is properly attributable (within the meaning of paragraph (n)(3)(i) of this section) to a business or rental activity must be allocated in a reasonable and consistent manner among the assets held for use or for sale to customers in such activity on the last day of the taxable year that includes December 31 , 1986
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The city is applying its special-events policy in a fair and consistent manner.
All inmates in the Bureau of Prisons are treated in a fair, impartial and consistent manner".
They are not regulated in a uniform and consistent manner domestically, not to mention internationally.
"Our performance metrics show that we've made gains in a strong and consistent manner throughout its development.
Clinical trials need to be designed in a more uniform and consistent manner.
"Social legislation must be interpreted and enforced in a reasonable and humane manner," she said.
Your arguments are conducted in a reasonable and considered manner, much like an industrial tribunal.
And then pay for those activities in a reasonable and responsible manner.
The proposed method handles disocclusions in the virtual view in a spatial and temporal consistent manner.
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