the shares of the third affiliate are
excluded property;
The court ruled that a shareholder may not increase his or her basis in S corporation stock by the amount of
excluded COD income.
All set-asides are fully
excluded from income and resource tests but only if the plan is approved by Social Security administrators.
Likewise, in spite of the claims made above, it seems incredible to argue that being systematically
excluded from the pinnacles of authority and power in the church's sacramental, educational, administrative, financial, and juridical hierarchies is neither a disenfranchisement nor a limit to women's potential in the church.
Thus, there is $305,000 realized gain from the disposition of the residence, of which $250,000 is
excluded under Sec.
The court seemingly said that coverage is
excluded to the extent that coverage is
excluded.
Consistent with the fact they are
excluded from a federal consolidated return, section 936 possessions corporations are generally
excluded from the water's-edge group.
Items
excluded from the calculation of adjusted earnings from continuing operations include restructuring charges and stock option expense under FAS No.
Open procedure for the supply and the long-term rental of vehicles without drivers divided into 11 lots; Lot 1: 1,079,854 excluding VAT, IPT entry road and PFU
excluded, for the supply of small city car; Lot 2: 721 228.
However, the district court concluded that L's truckstop buildings did not meet the floor-space test, which requires that 50% or more of the floor space be devoted to petroleum marketing sales, after it
excluded floor space for a movie theater, arcade, showers, laundromat and TV lounge on the second floor of the Iowa truckstop and a game room, showers and TV lounge in the Missouri building.
all
excluded property (including shares of another foreign affiliate), not only capital property used in carrying on an active business.
Under the new provisions, punitive damages-- whether or not related to physical injury--cannot be
excluded from gross income.
