Yields subsequently moved higher to 2.97% at the 10-year having earlier reached the lowest in five months, while the two-year yield at one point reached a three-month low.
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Looking at it logically, I assumed that if Congress intended Section 326 of the ATRA to simply exclude from built-in-gains any gain recognized in 2012 or 2013 by an S corporation that had reached the five-year point in its recognition period, it would have written the proposed Section 1374(d)(7)(C) in the same manner as Section 1374(d)(7)(B).
Leeds were penalised for boring in from the resulting five-metre scrum in front of the posts and Davis gave Exeter a six-point lead with 10 minutes left.
In Friday's final match, the Western Stormers earned a bonus point in a five-try, 40-18 win over the Coastal Sharks at Newlands.
George W. Bush carried the state in 2000 by just 537 votes, and carried the state by a wider five percentage-point margin in 2004.
The team survived Kim Butler fouling out in the early third quarter to establish a 10-point cushion that their hosts only threatened in the last five minutes before Stafford's three with 1:18 remaining killed the game.
Syracuse rallied from a 10-point deficit in the last five minutes, but Elashier Hall's attempt at a game-tying 3-pointer with three seconds left went off the right side of the rim with three seconds left.
Notes: The Hornets opened the game 3 for 13 from the floor and missed all five of their 3-point attempts in the first period.
The Red Storm's difficulty from behind the 3-point line, missing all five attempts in the first half and finishing only 1 of 6 in the second, gave the Friars a big leg up as they nailed 7 of 22 attempts throughout the game.
Ancelotti's men currently sit fourth in the table, a point behind third-place Manchester City and five adrift of Arsenal in second.
He routed his main rival Rick Santorum in Maryland, winning nearly 50% of the vote, and appeared set for a five-point victory in Wisconsin.
The timing of general elections is not fixed in the UK. We have taken the five-year time limit imposed on governments as the point at which to judge whether or not a pledge has been met.
Sixth seed Clijsters trailed 5-2 and later faced match point in the deciding set against the Frenchwomen before a five-game rally transformed the semi-final.
However, Munster finished strongly and Quinlan crossed for the bonus-point score and then five minutes from time Horan dived over in the right corner.
James was the only player in the NBA to lead his team in scoring, rebounding and assists per game this season, had a record six straight games of scoring at least 30 points while shooting at least 60 percent, became the youngest player in league history to break the 20, 000-career-point plateau and won five of the six Eastern Conference player of the month awards.
The first four games went with serve - Murray winning both of his to love - but the Scot was stunned in game five when Montanes capitalised on his fourth break point with a stunning cross-court backhand winner.
But the two-year-old girl is expected to outgrow the windpipe in four or five years, at which point she will need a new, larger one, said Dr. Macchiarini.
Brooklyn shot just 33 percent in the first quarter, missed five of its six 3-point attempts, and Chicago led 20-17.
Trailing by 17 in the second half, Strickland scored 10 of 12 points in a run that cut it to a five-point game.
Anderson matched a Raptors record with 20 points in the third and Toronto made five of nine from 3-point range, but a turnaround, buzzer-beating 3 by Anthony gave the Knicks a 77-71 lead heading into the fourth.
The agency plans to point to a study showing that about seven in 10 Americans support the switch to five-day delivery.
Los Angeles added two-time MVP point guard Steve Nash earlier in the offseason, and the two new stars join five-time NBA champion Kobe Bryant to form a dominant trio of top-five players at their respective positions.
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While Barcelona has an 11-point lead in the Spanish league with five games left, its first season since Vilanova replaced Pep Guardiola as coach will be considered a disappointment because it failed to win the Champions League following titles in 2006, 2009 and 2011.
Sir John adds that the current cut-off point for awarding medals - five years after the operations have ended - should stay in place.
It has to pay a premium for environmentally products and solutions and still maintain a competitive price-point with other five-star luxury resorts in the area.
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Tyrer added the conversion and Sean Long put over a drop goal in the final act of a thrilling first 40 minutes to open up a five-point gap.
Vanek opened the season with a career-best five-point game in a 5-2 win over Philadelphia, and has at least a point in nine of the 10 games he's played.
In this group, the drug slowed cognitive decline five points on a commonly used 70-point rating scale.
Syracuse's last home game was a five-point setback to Louisville, which snapped a tie in the final minute on a defensive breakdown.
Luol Deng then scored to make it a five-point game, and Nazr Mohammed hit two shots in the final 32 seconds to help preserve the win.
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