Qualifying service men and women may also be given free round trip airline tickets to enable their family or close friends to visit them while they are being treated at the medical center.

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There is an exception to this rule: if your spouse is unable to sign a tax return because he or she is serving in a combat zone or is performing qualifying service outside of a combat zone, and you do not have a power of attorney, you may still sign for your spouse.

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Just as many analysts predicted following the two companies' failure to secure any spectrum during last year's FCC auction, both DirecTV and DISH-parent EchoStar have signed agreements with Craig McCaw's Clearwire to provide qualifying customers with high-speed wireless internet service (and by qualifying customers, we mean anyone who lives within a Clearwire coverage zone).

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But the BDA's Scottish committee said the "target-driven" qualifying criteria would mean more practices might abandon all health service patients to focus solely on private work.

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