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While a full examination of the material participation tests of Section 469 is beyond the scope of this post, the regulations under that section provide seven tests that if satisfied, will convert an activity from passive to nonpassive.
FORBES: Overview Of The New 3.8% Investment Income Tax, Part 1
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And the (OFF-MIKE) indication that one was not meant to be a substitute for the other can be found in Article I, section three, clause seven of the Constitution.
CNN
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Chile's Francisco Lopez, riding a KTM, took the honors in the motorcycle section with a clocking of seven minutes 51 seconds.
CNN: Sainz and Lopez win Dakar Rally opener in Peru
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In women who had a previous C-section, the risk of the womb rupturing during labour was seven times higher if they tried for a natural labour, compared with a planned C-section.
BBC: Planned repeat C-sections 'safer'
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"Most clubs have an enormous youth section, right through from under-seven to under-16s, " said Richards.
BBC: Rugby club reveal new facilities
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Beethoven establishes the key, presents a main theme and even offers a development section all within the first seven seconds.
WSJ: Plumbing the Depths of Beethoven | Richard Goode | Cultural Conversation by Stuart Isacoff
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Ms. Homsey launched into her seven-step plan for packing a section with VIPs.
WSJ: Tips for Waiters
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The 14 teams are divided into two groups of seven and after a round-robin section the top four from each group will go through to the quarter-finals.
BBC: Cricket World Cup: Andrew Strauss wants shorter event
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The forum highlights the section in the draft which says that six- and seven-year-olds should be taught about the process of reproduction and growth in animals but which also says that at this age pupils "should not be expected to understand how reproduction occurs".
BBC: Curriculum plan 'waters down sex education' experts warn
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The Sarbanes-Oxley Act of 2002, Section 203, imposed a five-year rotation and five-year cooling-off period, from a seven-year rotation with a two-year cooling-off period.
FORBES: KPMG's Inside Trader: What The Auditor, and Skechers, Don't Want To Talk About