| gen. | pursuant to the general rule | по общему правилу (If the corporation determines that it was not a U.S. real property holding corporation pursuant to the general rule, then the corporation may upon future ... ... a U.S. real property holding corporation pursuant to the general rule set forth in paragraph (b)(1) of this section and must notify the Service of its determination. Pursuant to the general rule the plaintiffs were entitled to the benefit of the presumption that costs follow the event. As such, unless extended by the IRS, the form will be mandatory for industry use as of August 1, 2017 pursuant to the general rule that prior versions of a form ... Alexander Demidov) |
