GOA

(redirected from Grant Of Authority)
Also found in: Legal.
AcronymDefinition
GOAGun Owners of America
GOAGovernment of Alberta
GOAGulf of Aden
GOAGulf of Alaska
GOAGlobal Outstanding Assessment
GOAGlobal Outstanding Assessment (safety standard)
GOAGreek Orthodox Archdiocese (of America)
GOAGovernment of Afghanistan
GOAGays of America
GOAGone On Arrival
GOAGemeentelijk Onderwijsachterstandenbeleid (Dutch: Municipal Educational Disadvantage Policy; Netherlands)
GOAGeneral of the Army (5 star general)
GOAGuardians of Azeroth (World of Warcraft)
GOAGastro Online Award (German restaurant award)
GOAGeneric Open Architecture
GOAGrant Of Authority
GOAGeorgia Optometric Association
GOAGlossary of Acronyms
GOAGrace of Air Totem (gaming, World of Warcraft)
GOAGeneralized Osteoarthritis
GOAGods of Arr-Kelaan (comic book)
GOAGeometrical Optics Approximation
GOAGeneral Office Attire (Phillippines)
GOAGoans of America
GOAGeneral Operating Agency
GOAGlobal Ocean Associates
GOAGenoa, Italy - Cristoforo Colombo (Airport Code)
GOAGovernance Oriented Architecture
GOAGuerilla Oriented Architecture
References in periodicals archive ?
Under the old rules, a representative appointed under form 2848 could delegate authority to (or substitute) a representative even without a specific grant of authority from a taxpayer.
Congress's grant of authority to issue "legislative" regulations meant that the IRS had the ability not only to interpret the law on accounting methods, but also, when Congress had provided little guidance, to create the law.
The obligatory nature of the grant of authority should be confirmed in the committee report.
The conferees intend that the Secretary will consider using the grant of authority to provide equitable relief in appropriate situations to avoid the inequitable treatment of spouses in such situations .
Section 6038A -- with its broad grant of authority to interpret amorphous statutory language -- strikes us as a particularly potent example of a provision that should not go into effect until implementing regulations are issued.
The best way to document such a grant of authority is to have it appear in the by-laws or resolutions of a corporation's board of directors.
However, interpretive regulations, which merely interpret a tax statute, are afforded less weight than legislative regulations, which are promulgated by the IRS pursuant to congressional grant of authority to define a statutory term.