separate from


Also found in: Legal.

separate someone from (someone else)

 and separate something from something else
to segregate people or things. The nurse separated the infected people from the healthy ones. Please separate the spoiled apples from the good ones.
See also: separate
References in periodicals archive ?
Early in the process, FPL determined that a right-of-way separate from the existing corridor was needed to strengthen the power grid in the event of natural or man-made disasters that could jeopardize the power supply to the region and the statewide electric grid.
We are pleased that the governor and cabinet have agreed that placing the new transmission line in a right-of-way separate from the existing one will greatly mitigate the impact to the community from a natural disaster, accident or other event that disrupts service," said Grover Whidden, external affairs manager for FPL.
Background: Under the Code and regulations, three types of entities may be disregarded as separate from their owners: qualified REIT subsidiaries (under Sec.
Proposed rules: The proposed regulations would clarify that a disregarded entity liable for Federal taxes will be treated as an entity separate from its owner for purposes of those liabilities.
X is a domestic LLC, wholly owned by Y and disregarded as an entity separate from Y for Federal tax purposes.
These conclusions are based on the fact that X is disregarded as an entity separate from Y for Federal tax purposes.
In general, the determination of whether an organization creates an entity separate from its owners for Federal tax purposes is a matter of Federal tax law, not dependent on whether the arrangement is recognized as an entity under local law (Regs.
351 transaction need not be treated as separate from otherwise identical inventory subsequently acquired or produced in computing cost of goods sold under the dollar-value LIFO inventory method.
A QSub, however, is disregarded as an entity separate from its S corporation owner, preserving single-entity tax treatment for the QSub and its parent.
For Federal income tax purposes, a domestic eligible entity with a single member can elect to be classified as a corporation; otherwise, it will be disregarded as an entity separate from its owner under the default classification of Regs.
An entity with only one owner can elect either to be classified as a corporation or disregarded as an entity separate from its owner (i.
351 transaction must be treated as a class separate from nonbargain purchase inventory.
A jury found that the paid subscription lists in question had a value separate from goodwill.
The Service did not dispute the accuracy of the valuation methodology, but argued instead that a value separate from goodwill was absent, and that the income method was inappropriate as a valuation approach.
Second, the employer must demonstrate that its lines of business are truly separate from one another.
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