the shares of the third affiliate are excluded
The court ruled that a shareholder may not increase his or her basis in S corporation stock by the amount of excluded
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
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.
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.
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.