socially valuable information that is less readily
excludable.
The more she is oriented toward patenting, the more
excludable her research turns out to be.
The
excludable gift (the amount that may be given as a gift without having to be included in the recipient's income) also remains at the 2009 level of $13,000.
Only dividends that were
excludable from gross income are subtracted from gross premiums to determine the net premium cost used in determining the investment in the contract for purposes of the exclusion ratio.
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.
Groundwater, whose externalities are spatially bounded and which is
excludable to non-groundwater states, is a shared resource requiring a regime with a more limited scope: involving only the particular groundwater states.
Amounts received on account of personal physical injuries or physical sickness are generally
excludable from gross income.
We wait (or pay) for surgeries precisely because health care is rival (a surgeon cannot operate on two people simultaneously) and
excludable (a hospital can choose whom to admit).
Whether the settlement payment is
excludable from gross income depends on the nature and character of the claim asserted.
Thus, for example, for minimum tax purposes it was intended that section 1211 (limiting capital losses) be computed using minimum tax basis, that section 263A (requiring the capitalization of certain depreciation deductions to inventory) apply with regard to minimum tax depreciation deductions, and that section 265 (relating to expenses of earning tax-exempt income) apply with regard only to items
excludable from alternative minimum taxable income.
Although amounts contributed to an HSA by an employer are fully tax deductible, those contributions are
excludable from the employee's gross income.
For the real estate minded individual, retirement funding hat one big advantage over real estate spending; it is completely
excludable from taxation, as opposed to simply bearing tax-deductible interest payments.
Military base realignment and closure benefits are now generally
excludable from income.
If assaulting a teacher is not an
excludable offence, then what is?
Cuba's reponsibility under the accords to permit USINT personnel to travel outside Havana to monitor returned migrants, and Cuba's obligation under international law to accept the return of Cuban nationals determined to be
excludable from the United States.
