will yield greater private returns than equally
Furthermore, for the planning which has no FGO in the initial state, the excludable
constraints among the GAOs may introduce FGOs into the planning process.
The more she is oriented toward patenting, the more excludable
her research turns out to be.
Beginning in 2001, the excludable
amount, which was $1 million at that time, began to rise incrementally each year.
More generally, both the literature and our own conversations with university bioscientists suggest, ceteris paribus, that (i) basic investigation tends to involve less excludable
findings than does applied investigation; (ii) better-published and more commercially oriented academic scientists attract more funds than others do; and (iii) government research sponsorship attracts industry sponsorship.
The Aleinikoff Memo directly contradicts the plain language of the statute when it states that the guidelines provided in this Memorandum are intended to ensure that all waiver applications involving HIV infection are adjudicated fairly and consistently, and that all aliens found excludable
under section 212(a)(1)(A)(i) [the HIV exclusion] are treated equally."(75) This memorandum fails to recognize that refugees are distinct from other immigrants because they are aliens admitted under the Refugee Act.
1991) (Title VII back pay awards not excludable
) and Thompson v.
If in a subsequent year the taxpayer takes a qualifying distribution, it is excludable
from gross income.
Under that exception, a non-annuity amount received under a life insurance contract (other than a modified endowment contract) is includable in gross income to the extent it exceeds the "investment in the contract." For this purpose, "investment in the contract" means the aggregate premiums (or other consideration paid for the contract before that date) minus the aggregate amount received under the contract before that date that was excludable
from gross income.
The first step in determining the excludable
portion of payments under a single life annuity is to determine the investment in the contract.
(4) (For tax effects of insurance funding, see Q 46, Q 47, and Q 63.) Employee death benefits rarely qualify as life insurance benefits wholly excludable
under IRC Section 101(a).
When processing large panels, the machines' center references are excludable
, which leaves double clamps to hold the panels horizontally or vertically.
2004-55, IRB 2004-26, June 28, 2004, considered the following issue: Under an "Amended Plan" (described below), are long-term disability benefits received by an employee, who becomes disabled, excludable
from the employee's gross income under Sec.
MacArthur went on to discuss the excludable
dividend account (EDA) in some depth and suggested that the dividend exclusion may put market pressure on publicly held companies to pay dividends.
The district court dismissed the action, finding that immediate release was not warranted for an inadmissible Mariel Cuban who had been adjudged excludable
in 1992, and who had received annual reviews pursuant to the Cuban Review Plan.