Cost savings through scale are difficult when planes are tied to separate maintenance schedules and pilots need to be taken out of the productive loop for three months for retraining.

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For purposes of the recapture rule, the three year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement (do not start the clock if the payments were made under temporary support orders).

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The triple-net REITs own properties leased primarily to single tenants in separate buildings who pay for all maintenance expenses, property taxes and insurance.

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Alitalia's trick this time seems to turn partly on spinning off non-flight operations, such as ground handling and maintenance, into a separate company called Alitalia Servizi.

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