The Phrase "Entered Under Rule 155" Indicates That

question 52

Multiple Choice

The phrase "Entered under Rule 155" indicates that

• A)the computation of the exact amount of the tax deficiency has been left to the litigating parties.
• B)the court has not reached a decision concerning the appropriate tax treatment of an issue.
• C)the parties have agreed not to appeal the decision.
• D)only one Tax Court judge reviewed the case.

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Definitions:

Official Bargaining Agent

A union legally recognized to negotiate wages, hours, and working conditions on behalf of employees in a particular bargaining unit.

Impasse

An impasse is a situation in which one or both parties believe that reaching an agreement is not imminent.

Negative Settlement Zone

Negative Settlement Zone refers to a situation in negotiation where the interests of the parties involved do not overlap, making it hard to find a satisfactory agreement for both.

Negotiation Process

A series of discussions and compromises between two or more parties to reach a mutually acceptable agreement.