1992)], stated the rule as follows: "Funds are
encumbered only where the taxpayer is legally obligated to use the funds for a purpose other than satisfying the preexisting employment tax liability and if that legal obligation is superior to the interest of the IRS in the funds." This rule follows from the definition of willfulness.
According to a court-appointed examiner's report, about USD39bn of Lehman Brothers Holding's USD41bn cash pool was
encumbered a day before it went bankrupt.
The lot sales are reported as follows (arrayed by sale price): Sale Lot Size Price per Easement Sale # Price (Acres) SF Status 1 $122,000 3.00 $0.93
Encumbered 2 $124,000 0.61 $4.67 Unencumbered 3 $129,500 1.40 $2.12
Encumbered 4 $135,000 2.63 $1.18
Encumbered 5 $140,000 0.77 $4.17 Unencumbered 6 $154,500 0.65 $5.46 Unencumbered 7 $165,000 0.50 $7.58 Unencumbered 8 $167,500 0.45 $8.55 Unencumbered 9 $167,500 0.47 $8.18 Unencumbered 10 $167,999 0.76 $5.07 Unencumbered 11 $180,000 0.55 $7.51 Unencumbered
The example explains that the reason the $400 is not income is that (like a loan) the money is
encumbered with a repayment obligation.
It could be useful to schoolchildren
encumbered with books or to emergency personnel and soldiers who sometimes need to sprint while carrying heavy loads, says the pack's inventor, locomotion researcher Lawrence Rome of the Univerisity of Pennsylvania in Philadelphia.
The Xi-100 is designed for the researcher who is interested in getting fast, repeatable data from an instrument that is not
encumbered by unneeded levels of complication, according to the literature.
PROUD Les Endicott looks a little bit
encumbered as he struggles to keep a grip on his whopping 34ins cucumber.
Krusse and Leffler (1984) found two "
encumbered females" of Belostoma flumineum Say, from Coles County, Illinois, USA, one of them carrying one egg and the other six eggs on its back but at the laboratory they kicked them off and the eggs did not hatch.
For all the sideshows that
encumbered the '60s--the sex, the drugs, the music, the hair--the ultimate legacy of the period is a Great Moral Leap Forward, such that America is now more publicly committed to equal opportunity, diversity, fairness and environmental preservation than at any time in our history.
"We simply cannot afford to continue to be
encumbered by high legacy issues and burdensome restrictions under current labor agreements that impair our ability to compete.
We are
encumbered with a load of care." By recognizing the emotional toil extracted by their professions, participants meditate on the scripture readings presented.
Other biologists are not so
encumbered, as the International Code for Zoological Nomenclature (3) and the International Code of Botanical Nomenclature (4) very nicely handle plants, fungi, bacteria, and protozoa that reproduce asexually.
This book is grounded in documents but not
encumbered by them.
If the title shows that the landlord has
encumbered its fee interest, the tenant should obtain a non-disturbance agreement from the senior lienholder.