大话西游2科举殿试:翻译 英译汉 谢谢!!

来源:百度文库 编辑:查人人中国名人网 时间:2024/03/28 23:35:49
Agency advisory activities take many forms. At the simplest and most common level, an agency staff person provides information over the telephone or replies to a written inquiry. In some instances, however, the transaction or the point of law involved may be sufficiently important that either the agency or the private party will want a more formal statement of policy from a higher level of the bureaucracy. One of the most formal types of advice is the declaratory order. The APA states that an agency “may issue declaratory order to terminate a controversy or remove uncertainty,” and that these orders are to have “like effect as in the case of other orders.” 5U.S.C.A. §554(e). consequently, they are binding on both the agency and the private party. However, the APA declaratory order practice has some significant limitations. One deficiency is that the declaratory order provision is applicable only when the agency decision must be based on a formal trial-type hearing, which eliminates the great majority of situations where advisory opinions are sought. In addition, §554(e) provides that the issuance of declaratory orders is within the “sound discretion” of the agencies, and apparently none of them has exercised that discretion to make declaratory orders widely available. See generally Powell, Sinners, Supplicants, and Samaritans: Agency Advice-Giving in Relation to Section 554(e) of the Administrative Procedure Act, 63 N.C.L.Rev.399 (1985).
Some agencies, however, have developed elaborate informal processes for rendering advisory opinions. The Internal Revenue Service’s revenue ruling procedure is a sophisticated system that issues more than twenty thousand rulings annually. The Service distinguishes between two categories of written advice: unpublished “private letter ruling,” which are approved in the Commissioner’s office. The former outnumber the latter by about a hundred to one. Published revenue ruling are official statements of agency policy, and the public may rely on them. However, the Service takes the position that a private letter ruling applies only to the taxpayer to whom it was addressed; other taxpayers should not rely on it, even if their situations are identical, because such rulings have not received thorough consideration at the highest levels of the agency. By statute, they are not citable as precedent. 26 U.S.C.A. §6110(j)(3).

代办处情况通知的活动采取许多形式。在最简单和最共同的水平, 代办处职员人提供信息在通话中或回复书面询问。例如, 然而, 交易或介入的法律观点也许充足地重要, 或代办处或私有党将想要政策的一个更加正式的声明从一个更高的水平官僚。最正式的类型忠告的当中一个是陈述命令。APA 阐明, 代办处"也许发布陈述命令终止争论或取消不确定性," 和这些次序将有"象作用和在其它次序情况下。" 5.U.S.C.A 。.554(e). 结果, 他们束缚在代办处和私有党。但是, APA 陈述命令实践有一些重大限制。一缺乏是, 陈述命令供应是可适用的只当代办处决定必须根据正式trial-type 听力, 消灭大多数情况参考意见被寻找。另外, .554(e) 提供, 陈述命令发行是在"酣然的谨慎" 代办处之内, 并且没有明显地行使那谨慎广泛使陈述命令可利用。参见一般Powell 、罪人、Supplicants, 和Samaritans: 代办处忠告给关于部分554(e) 管理程序法案, 63 N.C.L.Rev.399 (1985) 。一些代办处, 然而, 开发了精心制作的不拘形式的过程为回报参考意见。国税局收支ruling 做法是年年发布超过二万个判决的一个老练系统。服务区别在书面忠告之间二个类别: 未出版的"私有信件判决," 被批准在委员的办公室。前数量上超过后者由大约一百到那个。出版收支判决是代办处政策的正式声明, 并且公众也许依靠他们。但是, 服务接受一个私有信件判决只向纳税人申请对它演讲的职位; 其它纳税人不应该依靠对此, 既使他们的情况是相同的, 因为这样判决未接受详尽的考虑在最高的水平代办处。由法规, 他们不是citable 作为先例。26 U.S.C.A 。.6110(j)(3) 。