People have a lot of trouble meeting the real estate trade or business exception to the rule that makes real estate rental per se passive.
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The ordinary course of a trade or business exception is inapplicable because the rents are not derived from a trade or business and will therefore be subject to section 1411.
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However, if the rental real estate activities of the real estate professional are not section 162 trades or businesses, the gross income from rents derived from such activity will not be excluded under section 1411(c)(1)(A)(i) by the ordinary course of a trade or business exception.
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You wouldn't expect any part of the telecom industry to be closed to newcomers, and the satellite business is no exception.
Jeffrey Pfeffer of Stanford Business School is an exception to this rule.
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Job creation was strong in EMs, with seven consecutive quarters of growth, with strong export demand growth (China was the only BRIC to post slower export growth), and muted business expectations, with the exception of India, where services were strong.
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"The market continues to reward those companies which have embraced online business and William Hill is no exception, " said Richard Hunter at Hargreaves Lansdown Stockbrokers.
Twitter is easing the rules protecting its monopoly on the tweet-promoting business, or at least making an exception.
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In true traditional networking style, they exit with well wishes and all, without exception, hand out their business cards.
But it???s also true that leaks are endemic in every aspect of our society, and the business world is, unfortunately, no exception.
Without exception, I found that our business owners were eager to share their responses with me.
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However the cost of labor is often inversely proportional to the overall ease of doing business in a country and Myanmar is no exception.
One of the approach is to structure an upcoming credit fund as a business development company to take advantage of the exception granted to such companies in the Volcker Rule.
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When a new CEO came on the scene a couple of years ago, however, he decided that the business would do just fine with quarterly reviews and exception-only reporting.
In some cases details of key clauses, commitments and obligations are provided to the relevant personnel throughout the business in a timely fashion, but this is an exception rather than the rule.
However, starting up a new business is difficult in any country, and China is no exception.
But its medical devices and booming prescription pharmaceutical business are the money earners and this quarter will be no exception.
Raising the alarm about poorly-performing apps would be in the business interests of app solutions providers, and Compuware is no exception there.
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Congress explained that such exception was important to avoid undue restrictions on moving business earnings among foreign subsidiaries as business needs may dictate with no additional tax burden.
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There is an exception for people engaged in real estate trades or business, but the standard is very hard for anyone who has a significant non-real estate job to meet.
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Mr Delaney said the business would be reduced to "a caretaker organisation" with the exception of the vineyards, which would be unaffected.
Unlike a regular 401(k) plan, a solo 401(k) plan can be implemented only by self-employed individuals or small business owners who have no other full-time employees (an exception applies if your full-time employee is your spouse).
Believe it or not, those of you who have the type of friends or family (or cultural background) where starting a business from scratch is a legitimate reason to borrow money are the exception and not the rule.
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Such ties have usually hobbled low-cost airlines elsewhere: incumbents hate to cannibalise their own business. (Australia, where Qantas owns Jetstar, is an exception.) Analysts say the upstarts will thrive only if ANA and JAL step out of their way, letting them shake up the domestic tourist market.
In June, the Internal Revenue Service tightened an exception that had allowed companies to move to countries in which they have substantial business activities.
Thus, the Congress believed it is appropriate to provide an exception for income derived in the active conduct of a banking, financing or similar business.
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And Page and Brin may be an exception: More and more frequently, large companies are accepting security expenditures as a necessary cost of doing business.
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