The subsidiary does not recognize gain on the distribution of any appreciated assets to the parent, which is an exception to the general rule of Section 311(b) that treats a corporate distribution of appreciated assets as a sale.
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The one exception to the rule of relative inexperience is Helmut Kohl, the long-serving German chancellor.
As I've said repeatedly: those who came off Gold first recovered first - but the exception proves the rule of why.
The exception to this rule, of course, is the United States, which alone accounts for over 40% of global sales.
According to the Wall Street Journal, Microsoft might consider making that exception a rule: some of the firm's part suppliers say that the company is experimenting with a smartphone design of its very own.
But Peek, which is one of those products that is as much about where it is sold as what it does, may be able to capitalize on somewhat of an exception to the rule.
Unfortunately, they are the exception that proves the terrible rule of insane payment incentives.
The exception to this rule is, of course, if you have information that would be relevant to the calculation of any penalties and interest.
Gary Scalone proved to be an exception to the out of luck rule, but just barely.
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With the exception of the two-year rule, these restrictions have now melted away.
These techniques are the rule , not the exception, when the Department of Justice really wants to win a case.
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For many kinds of jobs, this scenario is the rule, not the exception.
As anathema as bureaucracy is to me maybe in the case of airlines it is the exception that proves the rule.
Jeffrey Pfeffer of Stanford Business School is an exception to this rule.
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Sitting here in China, of course, headlines like this are the rule, not the exception.
But this sort of overt pressure is almost certainly an exception to the rule.
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Climate change is the natural rule, not the exception, and extreme weather events are part of the deal.
But in such a fast-changing industry, the treatment of Microsoft should probably be the exception, not the rule.
"Those kinds of alerts right now are the exception, not the rule, " Genachowski said in an interview with CNN.com.
The country had (and has) space to spare, which is why the ribbon of low-rise development is the rule and the skyscraper the exception.
One of the approach is to structure an upcoming credit fund as a business development company to take advantage of the exception granted to such companies in the Volcker Rule.
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Granted, 2011 was an exception to the First Five Days rule, after an increase of 1.1% at the start of the year, the stock market recorded flat performance for the year in total.
People have a lot of trouble meeting the real estate trade or business exception to the rule that makes real estate rental per se passive.
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An exception to the general rule that banks are expensive: a Bank of America account called Merrill Edge, which beats even the discounters on trading commissions.
HTC's mantra -- much of its sense of purpose -- circles around the design of its products, and the VX is no exception to that rule.
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Such a level of care for farm workers is very much the exception rather than the rule.
Britain is an exception to the rule, and its NHS is not exactly the envy of the developed world.
"Planets are the rule rather than the exception, " said lead astronomer Arnaud Cassan at the Institute of Astrophysics in Paris.
But Scott Zeger, the head of the department of biostatistics at Johns Hopkins, who performed the statistical analysis in the study, points out that clustered sampling is the rule rather than the exception in public-health studies, and that the patterns of deaths caused by epidemics are also very variable by location.
You leave with "golden passport" in hand, perhaps with the intent of creating a more equitable world where stories like yours are the rule and not the exception.
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