Sentence examples for presumption rules from inspiring English sources
For this purpose, the presumption rules of § 1.1471-3(f) do not apply.
The presumption rules of § 1.1471-3(f) do not apply to individual account holders of a participating FFI.
Under the presumption rules described in § 1.6049-5(d)(2)(i), RM2 is required to treat A as a U.S. non-exempt recipient.
The portion of the payment that is not reliably associated with underlying documentation or that is not properly allocated will be treated in accordance with the presumption rules set forth in paragraph (f) of this section.
If the chapter 4 status of a payee cannot be determined under this paragraph (d) based on documentation received, a withholding agent must apply the presumption rules in paragraph (f) to determine the chapter 4 status of the payee.
A withholding agent that cannot reliably associate a payment with documentation sufficient to treat the person who receives the payment as an intermediary or as other than an intermediary pursuant to this paragraph (b)(1) must follow the presumption rules set forth in paragraph (f)(5) of this section to determine whether it must treat the person who receives the payment as an intermediary.
Despite this presumption rule, and because backup withholding does not apply under § 31.3406(g -1 e), no information return shall be required with respect to the payment under parag -1 e(c)(4)(ii) of this sectionoinformationoreturny RM2 conshallnt with § 1.1471-4(d)(6) as a non-consenting account holder.
Yet this presumption to rule may have proved their undoing.Goran Persson, the Social Democrats' rumbustious leader, had become increasingly domineering during his decade in office.
If you do this there is a strong presumption that Rule was satisfied, can be overcome but very hard to do.
Judges often resolve the individual rights and statutory interpretation questions implicated in those controversies by deploying presumptions or rules of thumb derived from the Constitution's Separation of Powers.
Some conservatives, like Ann Coulter, heard an echo of Bill Clinton in her indifference to truth-telling — a presumption that the rules didn't apply to her — and demanded punishment.
