CopyCited 50 times | Published | Court of Appeals for the Eleventh Circuit | 41 Fed. R. Serv. 3d 563, 28 Envtl. L. Rep. (Envtl. Law Inst.) 21546, 47 ERC (BNA) 1014, 1998 U.S. App. LEXIS 17754
...ibed transactions, or otherwise permit a specifically limited matter, are to be strictly construed and shall not be interpreted to permit similar or related matters outside the scope of strict construction. 30 50 C.F.R. § 13.42 ; see also 50 C.F.R. § 220.42 ....
...Consequently, permits that purport to excuse takes of wildlife must be clear on their face. See 50 C.F.R. § 13.42 ("The authorizations on the face of a permit which ... permit a specifically limited matter[ ] are to be strictly construed[.]"); see also 50 C.F.R. § 220.42 ....
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DistinguishedCline (2012)phrase: "distinguishing"
CopyCited 36 times | Published | Supreme Court of Florida | 1978 Fla. LEXIS 5091
...Corporation as to the effect of what the department proposed. [5] §
220.02(4)(a), Fla. Stat. (1975). [6] The conceded gain represents the amount by which the 1975 sale price exceeds the cash investment in the new property. [7] §
220.02(4)(c), Fla. Stat. (1975). [8] §
220.42(1), Fla....
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CopyCited 5 times | Published | Florida 1st District Court of Appeal | 84 Oil & Gas Rep. 445, 9 Fla. L. Weekly 2315, 1984 Fla. App. LEXIS 12584
...'s final summary judgment prohibiting the department from excluding Shell's intangible drilling and development costs (IDC's) from Shell's property factor in the department's apportionment formula. The department now urges that this court overlooked Section 220.42(1), Florida Statutes....
...iew, as a part of the "original cost" as this terminology is used in Rule 12C-1.15(4)(b)5, Florida Administrative Code, both in the numerator and denominator of the apportionment formula. There is merit in the department's position that the statute (Section 220.42(1)) would indicate that IDC's should be treated the same in the apportionment formula as in Shell's federal income tax returns....
...Furthermore, the issue as presented in this court, as framed by the department, was "[W]hether the definition of `original cost' *963 provided in Rule 12C-1.15(4)(b)5, F.A.C., is a valid exercise of delegated legislative authority." We find that the rule itself contains no reference to Section
220.42(1), although under the rule-making provisions, Section
120.54(7), Florida Statutes, each rule is required to contain a reference to "the section or subsection of the Florida Statutes or Laws of Florida being implemented, interpreted, o...
...WENTWORTH, Judge, concurring and dissenting on rehearing. I agree with denial of appellant's motion for rehearing but would grant cross-appellant's motion and reinstate the Department's determination of Shell's property factor in the apportionment formula. Section 220.42(1), Florida Statutes, requires that for Florida income tax purposes Shell's "method of accounting shall be the same as such taxpayer's method of accounting for federal income tax purposes." I would conclude upon reconsideration that th...
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Cited as authorityHenson (2001)phrase: "rule_authority"
Cited as authorityThomas (1985)phrase: "rule_authority"
CopyCited 3 times | Published | Court of Appeals for the Eleventh Circuit
...ions, or otherwise permit a specifically limited matter, are to
be strictly construed and shall not be interpreted to permit similar or related matters outside
the scope of strict construction.
50 C.F.R. § 13.42; see also 50 C.F.R. § 220.42....
...Consequently,
permits that purport to excuse takes of wildlife must be clear on their face. See 50 C.F.R. § 13.42
("The authorizations on the face of a permit which ... permit a specifically limited matter[ ] are to
be strictly construed[.]"); see also 50 C.F.R. § 220.42....
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Cited as authorityParker (2022)phrase: "rule_authority"
Cited as authorityShaw (2013)phrase: "rule_authority"
CopyCited 1 times | Published | Supreme Court of Florida | 11 Fla. L. Weekly 185, 1986 Fla. LEXIS 2062
...Under federal law, Shell had the option of either capitalizing or expensing its IDCs. IRC § 263(a) & (c) (1954); Treas.Reg. 1.612-4 (1965). Shell elected to expense them for federal income tax purposes, thereby deducting the IDCs from its taxable income base. Section 220.42(1), Florida Statutes (Supp....
...der the UDITPA. Atlantic Richfield Co., 9 Or.T.R. at 455; Appeal of Pauley Petroleum, Inc., [1982] California Tax Reports (CCH) § 400-101. In addition to ignoring rule 12C-1.15(4)(b)(5), the district court erred in disregarding the clear mandate of section 220.42(1), Florida Statutes (Supp....
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CopyPublished | Court of Appeals for the Eleventh Circuit
...cally
limited matter, are to be strictly construed and shall not be
interpreted to permit similar or related matters outside the scope of
strict construction.
50 C.F.R. § 13.42; see also 50 C.F.R. § 220.42....
...Consequently, permits that
purport to excuse takes of wildlife must be clear on their face. See 50 C.F.R. § 13.42 (“The
authorizations on the face of a permit which . . . permit a specifically limited matter[] are to be
strictly construed[.]”); see also 50 C.F.R. § 220.42....
