Congress granted the 3 year bar against assessment of additional tax by IRS on the presumption that the return filed by the taxpayer was true and correct, as to every material matter, on the date the taxpayer signed and filed his return.

FORBES: IRS Lacks Statutory Authority to Extend Time to Assess Tax

Meaning, that it is the taxpayer who, by the terms of his original return, determines whether he has denied himself the statutorily presumed 3 year bar against IRS assessment of additional tax for that tax year.

FORBES: IRS Lacks Statutory Authority to Extend Time to Assess Tax

The council said it had "recently raised the bar" by introducing an additional NVQ test for new applicants "to ensure that they understand good practice and are committed to providing good service before they are given a licence to operate here".

BBC: Pontypridd and Cardiff

Supporting HDMI with an Audio Return Channel (HDMI ARC), the Sound Bar plays audio from the TV without requiring additional cables.

ENGADGET: LG's 2013 AV lineup puts NFC into Blu-ray player, 9.1-channel home theater

Now the group questioned whether adding GAIA as an additional layer to the qualifications for Earthwards would raise the bar for other products competing for the recognition.

FORBES: Diving Deeper: How High Should We Set the Bar?

Additional ships will also feature this alternative to the traditional sports bar, which was part of the smoky casino area of other ships.

FORBES: How Video Gamers Are Influencing The Way Carnival Designs Cruise Ships

The projects include two hotels, a new Prudential office tower, the relocation of Panasonic's North American headquarters, two additional loft conversions and long-sought amenities, such as a Dinosaur Bar-B-Que restaurant.

WSJ: Cory Booker Eyes Third Term as Newark Mayor

Nicole Motter, a member of the bar in the state of Georgia, unravels misperceptions about a powerful tool that can unlock additional financing for social enterprises: program-related investments.

FORBES: Why Program-Related Investments Are Not Risky Business