Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
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TaxTMI 
TaxTMI 
of 4918 
