Warning: Congress calls this new provision the nonspouse rollover, although the normal "rollover" rules don't apply.
Or is the cyber world so fundamentally different that the old rules don't apply?
The new rules don't apply to stock sold in 2011 but acquired before 2011.
WSJ: There Are Few Changes to Contend With for the 2011 Tax Year
The rules don't apply to individuals who simply use virtual currencies to purchase real or virtual goods.
First, European procurement rules don't apply to complex fighting ships, for reasons of strategic defence interests or 'sovereign capability'.
Local rules don't allow foreign airlines to take management control of local carriers.
Now you know that even though they caught you, the rules don't apply.
Unfortunately the rules don't allow us - and this is a shameful situation - to put players under 16 under contract.
The rules don't kick in until next year, but there are measures taxpayer can take now to avoid bad apples.
The Basel rules don't fully kick in until 2019, but banks across Europe are under pressure from regulators and investors to comply with the rules before then.
Hedge funds with "trader" tax status could face a worse problem: Current rules don't allow the funds to offset gains with losses before paying the 3.8% tax.
But those rules don't apply to tablets, laptops and smartphones both for comics fans and those curious about characters they may have seen in film or on television.
Chairman Sheila Bair told Congress in March that accounting rules don't permit banks to build reserves in a benign economic environment, forcing them to increase them when things turn bad.
Not surprisingly, jury-tampering is suspected, and the case was appealed to the Russian Supreme Court. (Double-jeopardy rules don't exist in Russia, and 25% to 50% of criminal cases are reversed on appeal.) The lead prosecutor has spoken of "gross violations" of procedural laws but won't elaborate publicly.
The current rules don't require the brokers to fix the trades by buying shares to cover their short positions after 13 days, they merely say that if the trades aren't fixed, the broker can't do any more short-sales in that security without borrowing or arranging to borrow the stock.
That principle also didn't jibe with one of Pinterest's main rules: Don't pin anything you don't have a license to use.
"The rules today don't allow brick-and-mortar retailers to compete evenly with online retailers, and that needs to be addressed, " said Raul Vazquez, Wal-Mart's executive vice president of global e-commerce.
"It's really because their rules of engagement don't allow them to be involved at the moment, " he said.
But in the academic world, rules of efficiency don't generally apply.
Most OECD countries have announced increases in the retirement age (although the new French president, who seems to think the rules of maths don't apply to France, has done the opposite).
"Just because you don't think the rules are valid doesn't mean you don't have to play within them, for now, " he says.
This has the virtue of distinguishing between countries that follow the rules and those that don't, enforcing good behavior with carrots and bad with sticks.
Provided everyone plays by the same rules, and producers don't get subsidies that enable them to keep their prices artificially low, it makes sense for consumers to be free to buy what they want from whomever they want.
"We sympathize with them because very often, people do feel they are tied down to rules and regulations and don't have autonomy, and people say, 'I'm going to disregard this, and I'm going to do what I want to do, ' " Rapping added.
"Councils know about local issues with shared homes and don't need top-down rules from Whitehall to deal with problems that don't exist, " he said.
"The LFA has rules and guidelines and I don't want to be the one to change them, " Weah said.
BBC: SPORT | Football | African | Weah ends bid for presidency
Wireless carriers argue they don't need rules to ensure the reliability of their networks, because it's in their best interest to do so.
Because of strict rules winemakers in the AOC system don't have the option of making vin de pays or vin de table wines, which are of a simpler style often favored by Americans.
But I know that if we don't have rules that allow us some control over who comes in, goes out, who has a right to stay and who has not, then instead of a welcome, migrants find fear.
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