108(e)(2) should be read to exclude from COD income a cancellation of debt that would otherwise give rise to
basis because the debt would have been covered by Section 346(j)(2) of the old Bankruptcy Code (11 U.S.C.
may give rise to
a covered Loss, provided, however, that the 120-day deadline for performance will be extended to the benefit of the defaulting party and to the detriment of the non-defaulting party for so long as the non-defaulting party is not appreciably prejudiced thereby."
Software updates embedded in maintenance agreements may give rise to
DPGR, assuming they meet the requirements of section 199, (43) a result consistent with prior administrative guidance.
The transplanted sphere-derived cells did indeed give rise to
cells from all three germ layers.
In an October editorial, The Wall Street Journal suggested that such an agreement might give rise to
a national sales tax.
Ultimately, these layers will give rise to
every single body organ and part (see diagram, left).
The way to do this was to endorse international moves to outlaw and combat terrorist violence along with accompanying efforts to address the hurts and inequities that give rise to
The greater an object's size, according to Edmund Burke, the more violently it excites the retina: Thus giant objects give rise to
perceptions of the sublime.
But works of beauty that give rise to
childlike wonder and delight are still possible.
(La Jolla, CA) has patented methods for isolating and using prechondrocytes from the umbilical cord, specifically from Wharton's jelly, that give rise to
chondrocytes which produce cartilage.
Facts -- even singularly incredible facts -- were more readily accepted than theories in the new scientific societies of the seventeenth century because they did not give rise to
so acrimonious and unsociable debate.
These dreams will give rise to
a three-story, 60,000-square-foot home for Miami City Ballet.
It is one of only a few such discoveries of comets beyond the solar system and provides intriguing new insights into the primordial conditions that give rise to
planets, asteroids, and comets.
Service contracts may give rise to
private business use because of the flow of monies between the service provider and the facility financed by tax-exempt bonds.
Once the fragments were identified, one could reason out the structure of longer stretches of the molecules by arguing that a certain long stretch would give rise to
shorter pieces, all of which would be found among the fragments, but would not give rise to
shorter pieces that were not found there.