There has been tension between MEPs supporting the "Community method" of deals being done at an EU level, and those who support the "intergovernmental method" of decisions being taken by national governments.
While there have been other patents awarded on treatment methods, Singer said, they require doctors to use a new method of diagnosis or a new method to measure some level in the body.
Partnerships that do not have a C corporation partner and S corporations are permitted to use the cash method regardless of their level of receipts, provided they are not required to maintain inventories under Section 471.