exclude

Such payment shall be considered alimony excludable by him and taxable to her for federal and state income tax purposes.

If a settlement agreement allocates payments between excludable and taxable amounts, an accountant can generally follow the allocation in reporting such payments on the individual's tax return as long as the allocation was made at arm's length and in good faith, and is consistent with the substance of the settled claims.

patent system will tend to promote the excludable pharmaceutical

As [o.sup.1.sub.g] and [o.sup.2.sub.g] have the same excludable GAO set, there must be [O.sub.G'] \ [O.sup.1.sub.G'\g] = [O.sub.G'], \ [O.sup.2.sub.G'\g].

The value of the business use of an employer-provided cell phone is excludable from an employee's income as a working condition fringe to the extent that, if the employee paid for the use of the cell phone, such payment would be deductable under IRC Sec.

While acknowledging Monday that the violation Biggs faced is not an excludable offense, Regan maintained that it's plausible that a judge could have required Biggs to stay out of downtown had he been convicted.

If the offense committed by the juvenile would be an excludable offense were it committed by an adult, then a juvenile is also not eligible.

The meanings of basic and applied, and nonexcludable and excludable, may vary somewhat across bioscience disciplines.