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As Target illustrates, however, the same arguments can be used to exclude
the testimony of accountants who offer expert opinions on damages in litigation.
The use of a revocable trust allows Roberts to control the building's ultimate disposition and to exclude
it from his probate estate; however, the building will be included in his taxable estate.
If R and his second wife sell home 2 within two years of the sale of home 1, R will generally not be able to exclude
his portion of the gain on home 2, but his current wife will be able to exclude
her half of the gain, up to $250,000.
108(a)(1)(A) and (B) intend to exclude
discharged COD income to the extent the taxpayer is in bankruptcy or is insolvent.
Effectively, a combined income tax return excludes
an 80/20 company's income or loss and preserves any deductions taken by unitary group members for services that the company provided.
assets (such as their fishing permit) exempt from creditors' claims under state law.
Since 1939, ministers have been allowed to exclude
from income the value of a home or parsonage provided for them.
Partnership Return of Income, for the tax year of the partnership that ends with or within the tax year the partner excludes
DOI income from gross income under Sec.
from gross income any DOI income if the discharge occurs in either a Tide 11 case (bankruptcy), when the taxpayer is insolvent or if the debt is "qualified farm indebtedness" or (if so elected) "qualified real property business indebtedness." Under Sec.
Employers should review their employee benefit plans to ensure that the plan's language explicitly excludes
classes of workers the employer intends to exclude
, to the extent consistent with tax-qualified status for the plan.
108(a) generally excludes
COD income from gross income if:
from personal use any period during which the NRX used the home as his principal residence before or after renting it to the RX.
expenses with respect to any course or other education involving sports, games or hobbies, unless they are part of a degree program.
from gross income "the amount of any damages received (whether by suit or agreement) on account of personal injuries or sickness." Regs.