On top of the Code itself are the related Treasury Regulations, Revenue Rulings, Technical Advice Memorandums, Revenue Procedures, etc.
Shadow home secretary David Davis said the situation "undermines the government's assurances that memorandums of understanding are the solution to deporting terror suspects".
In its quest for more power, Pakistan has recently signed memorandums of understanding with companies that will build enough facilities to supply 10, 000 megawatts of electricity.
Borlase's document, called Memorandums of the Cornish Tongue, from 1750, is described as an "early example of a Cornish grammar and vocabulary study which resembles a Cornish dictionary".
He says he is in talks with more than a dozen nations and has "memorandums of understanding" from countries including Japan, the Netherlands, Singapore, Sweden, Australia and the United Kingdom.
"I will tell you that when I read those memorandums, when they were first released a few days ago, I did -- I did feel this sense of being able to exhale after five years, " Karpinski said.
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" He asserts that "the context of the sentence as written was the late 1940s, in the immediate aftermath of World War II, not the entire Cold War, as strongly implied in letters and memorandums circulated in the Senate.
Three financial memorandums of understanding, covering banking, securities, and insurance, took effect in mid-January 2010, opening the island to greater investments from the mainland's financial firms and institutional investors, and providing new opportunities for Taiwan financial firms to operate in China.
The defence, led by a British barrister, Courtenay Griffiths, has been taking the court through scores of cables and memorandums from within the UN to try to show that Mr Taylor was always acting openly and transparently in his dealings with the RUF.
By contrast, the U.S. Commerce Department (roughly MITI's counterpart) was unable to play a corresponding role despite the spirit of then-pending legislation (the Bingaman amendment to the FY1989 DOD Authorization Act) requiring Defense to consult with Commerce in the negotiation of bilateral memorandums of understanding.
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Besides the letters (to a range of correspondents stretching from John Lennon and John Updike to Rajiv Gandhi and the socks department at Brooks Brothers), there are memorandums (many to the four Presidents he served, Lyndon Johnson and Gerald Ford being the others), notes to himself summarizing conversations he considered important, and entries from his private journal, which include some delightful travel writing.
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