In practice these rules bar the deduction for most undergraduate and graduate tuition.

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Sounds simple, but in practice, this bar turns out to be exceedingly high.

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The Competition Commission is now likely to bar this practice in line with a decision made by the European Commission last year.

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In fact, he has cosponsored legislation to bar the practice.

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The center is set up with rows of practice bars and stools facing a demonstration bar stocked with spirits.

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In some parts of the American West, you can start a bar fight by mentioning a forestry practice called salvage logging.

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Every lawyer admitted to the bar in your state is technically qualified to practice law but they may have also obtained a specialization, a credential like the AEP designation (Accredited Estate Planner), or an LLM (Master of Laws) in an area like tax law.

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This week, a Lima court ruled that Mr Montesinos was free to practice as a lawyer, overturning an attempt to ban him by the Lima bar association.

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The council said it had "recently raised the bar" by introducing an additional NVQ test for new applicants "to ensure that they understand good practice and are committed to providing good service before they are given a licence to operate here".

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