incline individuals to look for
excludable solutions.
[G.sub.i] and [G.sub.j] are called independent with each other, if and only if, for any [g.sub.i] [member of] [G.sub.i] and [g.sub.j] [member of] [G.sub.j], there is no
excludable constraint between the GAO of [g.sub.i] and [g.sub.j] in each reachable state.
Notice 2011-72 states that, when an employer provides an employee with a cell phone primarily for noncompensatory business reasons, the IRS will treat the employee's use of the cell phone for reasons related to the employer's trade or business as a working condition fringe benefit--the value of which is
excludable from the employee's income and, solely for purposes of determining whether the working condition fringe benefit provision in Sec.
Eighty-five percent was reported to be nonexcludable and the remaining 15%
excludable. The average current annual laboratory budget was $229,000 from federal and state public sources, 18% of that from the National Science Foundation (NSF), 33% from the National Institutes of Health (NIH), 18% from the U.S.
According to the proposed rule released by the Centers for Disease Control and Prevention, "maintaining HIV infection on the list of
excludable conditions for entry into the United States would not result in significant public health benefits.
In this Bayh-Dole era, is basic research still substantially less
excludable than applied research?
The court considered hospitalization at public expense to be a public charge issue, and not a public health issue.(54) In Matter of Harutunian,(5) the Board used the same rationale when it modified the reasoning in Matter of B and held that an alien who received old age assistance from the state of California was
excludable under the public charge provision.(56)
The United States Court of Appeals for the Sixth Circuit reversed.(5) The Sixth Circuit concluded that exclusion under Section 104(a)(2) depended on whether the injury and the claim are "personal and tort-like in nature." "If the answer is affirmative," the Sixth Circuit held, "then that is the beginning and end of the inquiry." In holding that awards of back pay under Title VII were properly
excludable from gross income under Section 104(a)(2), the Sixth Circuit found that the TVA's unlawful discrimination constituted a personal, tort-like injury to the plaintiffs.
Because the Maineses had not paid any state income tax in the years in question, the court rejected their argument that the refundable tax credits were
excludable returns of capital.
While the contributions to 529 plans are nondeductible, distributions from them are
excludable from gross income if they are for qualified education expenses, defined as: 1) tuition, fees, supplies, and equipment required for the enrollment or attendance of a designated beneficiary at an eligible educational institution, and expenses for special needs services; and 2) room and board costs (subject to a limit) for students who are enrolled at least half-time.