If it were not for judicial development of certain exceptions, this section would prohibit a suit for refund by an acquiring corporation for taxes paid by a transferor corporation, even though the reorganization meets the requirements of section 381(a).

If an affidavit is notarized or authenticated, it will also include a caption with a venue and title in reference to judicial proceedings.

If administrative appeal is available, no appeal to the judicial system may be made.

If addressed, it may be through diplomacy and the consequences upon an offending state's reputation, submission to international judicial determination, arbitration, sanctions or force including war.

If they warrant it, judicial proceedings against the ex-head ( s ) of state can be initiated.

If a series of judicial decisions result in an interpretation of the law which the Executive considers does not reflect the intention of the policy, the Executive can change the legislation.

If one is aggrieved by the judicial outcome of an action and wishes to appeal, he may be forever barred from doing so if he fails to meet the deadline by which his appeal may be filed.

If, after finding the accused guilty, the court determines that the accused was entrapped, the court will enter a judicial stay of proceedings.

If the actual battle took place, it would occur in judicial lists, square, following the taking of oaths against witchcraft and sorcery.

If the request is still denied, a taxpayer could request a judicial review of the decision in the federal court, not tax court.

If a taxpayer is not happy with the judicial review decision, they could take it to the federal court of appeals.

In the case In re: Parson, the United States Supreme Court wrote: " If the orders be regarded merely as directions in the administration of judicial affairs in respect of the immediate possession of property or custody of prisoners, we cannot be properly called to, by reason of anything appearing on these records, in the exercise of appellate jurisdiction in this manner, to direct them to be set aside.

If passed by the voters, it would have required this new ballot option for all state and federal elective offices, exempting only local judicial races ; in determining official election results, the none of the above voter tally would be discarded in favor of the candidate with the greatest number of votes.

If a court's judges do not have such attributes, the court may not exercise the judicial power of the United States.

If it appears from an affidavit filed by a party that the testimony of a person is material in a criminal proceeding, and if it is shown that it may become impracticable to secure the presence of the person by subpoena, a judicial officer may order the arrest of the person and treat the person in accordance with the provisions of section of this title.

Thus, Chief Justice Roberts has warned that " judges are no longer drawn primarily from among the best lawyers in the practicing bar " and " If judicial appointment ceases to be the capstone of a distinguished career and instead becomes a stepping stone to a lucrative position in private practice, the Framers ' goal of a truly independent judiciary will be placed in serious jeopardy.

If the contract does not specify, then there are certain customary defaults depending on law, common law ( judicial precedents ), location, and other orders or agreements, regarding who pays for which closing costs.

If they establish that judicial or police measures are required, they hand the matter over to the courts, public prosecutors or Kripo state security ( Staatsschutz ) officers who decide independently what action is justified.

If he had not done so, and had also not taken the option of making an application to the Federal Court for a judicial review of the finding, the House of Commons and Senate would have had to vote on whether to remove him from office, something which has never happened since Canadian confederation.

If it is permissive, then the court may choose to take judicial notice of the fact proffered, or may reject the request and require the party to introduce evidence in support of the point.

If it is mandatory, then the court must take judicial notice of the fact proffered.

If there is a question that the person may continue to be dangerous, he can be civilly committed if, through a judicial hearing, it is determined that a concurrent mental disorder makes it likely that he will continue to be dangerous because he lacks any self control.

If the judicial process concludes that this could have impacted the election results, Cabinet would have up to 180 days to call a by-election.

If a parking fine is imposed for type ( i ), since the powers exercised by the local authority have been delegated by Parliament, there is little that one can do, except to seek judicial review and allege disproportionality.

If a " positive list " approach were taken, only species evaluated and approved for the positive list would be permitted in trade, thus lightening the review burden for member states and the Secretariat, and also preventing inadvertent legal trade threats to poorly known species.

If that judgment goes to appeal, the appellate court will have the opportunity to review both the precedent and the case under appeal, perhaps overruling the previous case law by setting a new precedent of higher authority.

If the determination made by a lower body is overturned, it may be renewed de novo in the review process ( this is usually before it reaches the court system ).

" Later, during Siskel and Ebert's annual " If We Picked the Winners " program, Gene Siskel gave away the surprise twist of the film while giving his review, which infuriated Ebert.

If the court felt that it had the power to review legislation under the Commerce clause, Lessig argued, then the Copyright clause deserved similar treatment, or at very least a " principled reason " must be stated for according such treatment to only one of the enumerated powers.

If that termination makes a case moot, pregnancy litigation seldom will survive much beyond the trial stage, and appellate review will be effectively denied.

If a nurse is seen outside in his or her uniform, this is a reprimandable offence and the nurse may be subjected to a review.

If so, the IGWG will invite representatives from the affected FBI division, other federal agencies ( if appropriate ), the affected United States Attorney's office, and IGWG member agencies to meet and further review the case.

If the publisher accepts unsolicited manuscripts, then the manuscript is placed in the slush pile, which publisher's readers sift through to identify manuscripts of sufficient quality or revenue potential to be referred to acquisitions editors for review.

" In a later review, Roger Ebert solidified the status of the film, " If I were asked to name the single scene in all of romantic comedy that was sexiest and funniest at the same time, I would advise beginning at six seconds past the 20-minute mark in Preston Sturges's " The Lady Eve '.

" She once said: “ If God exists, he needs to review his plan .”

If the Supreme Court could not review decisions from the highest State court, the State courts would be excluded from ever hearing a case in any way involving a Federal question, because the Supreme Court would be deprived of appellate jurisdiction in those cases.

Stephen Thomas Erlewine of Allmusic gave the album a negative review, remarking that " If you do happen to enjoy their ridiculously stupid jokes, Oi to the World is nearly as fun as anything else in their catalog, even though you might admit their fast, goofy, and essentially tuneless songs are beginning to wear a bit thin.

If passed by the Odelsting, the bill would be sent to the Lagting for review or revision.

Influential film critic Roger Ebert gave the film a positive review, but was measured in his praise :" If you are attentive to the style, if you think about what Wong is doing, Chungking Express works.

If a clinical trial concerns a new regulated drug or medical device ( or an existing drug for a new purpose ), the appropriate regulatory agency for each country where the sponsor wishes to sell the drug or device is supposed to review all study data before allowing the drug / device to proceed to the next phase, or to be marketed.

The New York Times positively reviewed the album, but in a nod to the band's lack of widespread recognition, titled the review " What If You Made A Classic And No One Cared?

" Steven W. Beattie, in his National Post review of the novel has caught its place in Lent's oeuvre: " If So It Won ’ t Go Away is a series of distinct riffs and trills, The Path to Ardroe more closely resembles a symphony, with a number of different movements circling around a central theme.

If, as is often the case, the needed revisions are relatively modest, the examiners may all sign the thesis with the verbal understanding that the candidate will review the revised thesis with his or her supervisor before submitting the completed version.

If these efforts are ineffective, they may ask SEOM ( Senior Economic Officials Meetings ) to establish panel of independent arbitrators to review the dispute.

If an outside scholar accepts the book review editor's request for a book review, he or she generally receives a free copy of the book from the journal in exchange for a timely review.

" Also in 1996, a critical review of the book was penned by William A. Donohue, president of The Catholic League, who comments: " If this sounds like nonsense, well, it is.