The AOTC may be claimed in the same year that a tax-free distribution is made as long as the same expenses are not used to calculate the tax-free distribution AND the American Opportunity Tax Credit.
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The Dutch Aids-prevention programme, with its distribution of free needles and extensive treatment programmes, also compares well with those of other countries.
Beyrer points to the Thais' determined and pragmatic response, from the initial research and swift recognition of the AIDS threat to the distribution of free condoms.
According to Glenn Denning, of the Millennium Project's Nairobi office, the incidence of malaria in Sauri has dropped by at least 50% since the distribution of free bed nets.
According to unnamed sources, Justin Timberlake, a pop star signed to a Sony -controlled label, will be part of a Super Bowl promotion with Pepsi Feb. 3 that will involve free distribution of as many as 1 billion songs through Amazon.com 's DRM-free music store.
At a certain point, the played with digital distribution is essentially free for the producer.
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The company said the split would be in the form of a tax-free distribution of the domain business to holders.
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We will also be revealing a lot of other information regarding our products and the DRM-free distribution platform GOG.com.
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The spin-off is structured as a tax-free distribution and existing Tyco shareholders will hold 100% of the equity in the three companies.
In a tax-free distribution, shareholders will get one share of Phillips 66 for every two shares they own in the parent company.
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As cardinal, Francis clashed with the government of Argentine President Cristina Fernandez de Kirchner over his opposition to gay marriage and free distribution of contraceptives.
As cardinal, Bergoglio clashed with the government of Argentine President Cristina Fernandez de Kirchner over his opposition to gay marriage and free distribution of contraceptives.
As a cardinal, he clashed with the government of Argentine President Cristina Fernandez de Kirchner over his opposition to gay marriage and free distribution of contraceptives.
Last year 11, 000 scientists signed a pledge stating that they would publish only in journals that "grant unrestricted free distribution rights" to original research they have published.
Example: You can take a penalty-free distribution from either a 401(k) or an IRA to cover out-of-pocket medical expenses that exceed 10% of your adjusted gross income.
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Nielsen BookScan's definition of bulk sales includes quantities bought by corporations or associations either for resale or free distribution, and quantities purchased by their authors, regardless of whether the writers intend to resell the books, give them away, or use them to fulfill a direct-marketing promotion.
According to unnamed sources, Justin Timberlake, a pop star signed to a Sony (nyse: SNE - news - people )-controlled label, will be part of a Super Bowl promotion with Pepsi (nyse: PEP - news - people ) Feb. 3 that will involve free distribution of as many as 1 billion songs through Amazon.com 's (nasdaq: AMZN - news - people ) DRM-free music store.
Free trade is the natural state, the distribution of incomes we get from free trade is the natural state against which others have to be measured.
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If prices for products touched by digital technology and Web distribution are trending toward free, how the heck can we simultaneously have inflation?
Also on Warsop's agenda: Panini Adrenalyn nights at various NBA arenas and the distribution of 4 million free packs to kids around the country.
While it might seem crazy to assert that you can have taxes withheld from a distribution that was negated by a 60-day rollover, but the IRS allows you to do a tax-free rollover of a distribution that has been sent to the IRS as withheld income tax, by using substitute funds (see Reg 1.402(c)-2, A-11).
Conversely, you may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan.
PRLog is a free press release distribution and submission service.
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These ordering rules are intended to be taxpayer-friendly, as S corporation shareholders would generally prefer to have a distribution treated as a tax-free return of basis than a taxable dividend.
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It is very important to remember that you cannot claim any of the college tax credits, including the AOTC, based on expenses that were used to calculate the tax-free portion of a distribution from a 529 college savings or prepaid plan, or a Coverdell Education Savings Account (ESA).
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This distribution is essentially identical to that of free carbonyls.
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Schools, clinics and other public services had been withered by corruption, and Mr Sankoh's promises of free health care, free education and a fair distribution of diamond revenues sounded appealing.
Pols and power bureaucrats have been seized with the notion that the generation of electricity can be free of bureaucratic oversight but that the transmission and distribution of power must remain in a regulatory straitjacket.
Earnings on Roth IRA assets are tax-free if qualified, and there is no required minimum distribution (RMD) amounts.
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