The election of joint and several liability is irrevocable once made it cannot be revoked by, say, an amended tax return.
In 1995 the Private Securities Litigation Reform Act substituted proportionate liability for joint and several liability as the standard for damages.
Starting with the informal summit this week, it is time for the next step down the long and winding road to joint and several liability of eurozone debt.
Given the hazard of joint and several liability and the fact that filing jointly is an irrevocable election, I really think the default assumption should be separate filing.
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Indeed, the Australian government said last year that it would replace the principle of joint and several liability for auditors with that of proportionate liability, and also allow auditors to incorporate.
Joint and several liability means that each spouse is liable for up to the full amount of the liability, though the IRS cannot collect more than the full amount of the liability.
The joint and several liability cannot be undone, except through an innocent spouse proceeding, which we know from this and many other cases is anything but a piece of cake for the taxpayer.
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According to the Gibson update, not only does the Amnesty program release cooperating applicants from potential criminal liability, it prevents civil plaintiffs from recovering treble damages and protects civil defendants from joint and several liability.
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Joint and several liability is the problem.
FORBES: Nebraska Supreme Court Rules - State Court Cannot Order Joint Federal Return
It creates joint and several liability.
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It shows the joint and several influence on prices (measured as percentage points of extra inflation) from unemployment, import prices, cheap oil and the cost of employer-provided fringe benefits (including pensions and health insurance), from 1994 until the first quarter of 1998.
National Semiconductor and Microsoft in a joint announcement here said that several vendors, including Taiwan's Acer, Thomson Multimedia and Vestel USA, are also readying so-called MSN-based Web Companions designed around the WebPad reference platform.
The President had occasion to speak with Admiral Mullen and several of the Joint Chiefs yesterday to discuss what is now being implemented in terms of a working group to -- that will lead to the certification by the Secretary of Defense, the Chair of the Joint Chiefs and the President that the policy is officially ended.
Burger King announced new joint ventures in China and Russia, which would mean several hundred new restaurants in Russia and about 1, 000 in China by 2019.
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In addition, the company owns about 2.5% of Iridium, a satellite-telecoms venture led by Motorola, and shares in several lucrative natural-resource joint ventures with foreign firms.
Press accounts report that this delegation has encountered overwhelming opposition to several positions that the Joint Chiefs of Staff and your administration as a whole agreed were essential if such a treaty were to be minimally acceptable.
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Brazilian Jiu Jitsu is a mix of several martial arts and emphasises the use of joint-locks and chokeholds.
These emerging partnerships build upon a long history of joint research and management that, in the Arctic, date back several decades to the land claim processes in northern North America in the 1970s and 1980s.
Since the mid-1990s, Mr Branson has developed several joint ventures in which Virgin contributes its name and Mr Branson's flair for public relations, relying on others to put up the capital much as though it were a franchise operation.
Critics carp that the plane is unneeded in a post-Cold War world and that we should, instead, only upgrade the F-15 and F-16 and wait for the proposed Joint Strike Fighter aircraft that's coming several years hence.
Proceeds from the events will go to the Obama Victory Fund, a joint fund-raising committee of Obama for America, the Democratic National Committee and several state Democratic parties.
The underlying text from which Petraeus proselytizes these days is a classified document, totalling several hundred pages, called the Joint Campaign Plan, written by Petraeus and Crocker.
Critics carp that the plane is unneeded in a post-Cold War world and that we should, instead, only upgrade the F-15 and F-16 and wait for the proposed Joint Strike Fighter (JSF) aircraft that's coming several years hence.
Pennsylvania has detailed price information on cardiac and joint replacement surgeries on its Health Care Cost Containment Council Web site, but the data are several years old.
The crime spree spanned across a wide swath of Southern California, prompting several police agencies, including the FBI and US Marshall Service, to form a joint investigative task force.
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But he is obliged at the meeting to find a joint position that the Council can negotiate with the Commission and parliament - and compromise will be difficult as several nations, including the UK, consider than any slipping from a total ban would be wrong.
Several programmes contribute to these efforts, including the Joint WMO-IOC Technical Commission for Oceanography and Marine Meteorology ( JCOMM) and the Ocean Observations Panel for Climate ( OOPC).
Obama said he formulated the plan after reviewing several options presented by key military and civilian advisers, including Defense Secretary Robert Gates and Joint Chiefs of Staff Chairman Adm.
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