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.
If a taxpayer provides software online and the same taxpayer on a regular and ongoing basis in its business produces and provides via fixed medium or download software that has only minor or immaterial differences from the online software, then the provision of software online will give rise to
For example, some warranty forms ask insureds to warrant that there is no "fact, circumstance or situation which might give rise to
To determine if these cells could give rise to
differentiated inner ear cell types, growth factors were withdrawn and culture was continued in a defined medium.
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.
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.
The expansion and strengthening of massive North American multinationals is one of the major objectives of NAFTA, and increased intercorporate trade is what NAFTA will most likely give rise to