The ordinary course of a trade or business exception is inapplicable because the rents are not derived from a trade or business and will therefore be subject to section 1411.
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Taylor was made the subject of a section 37 order under the Mental Health Act, detaining her without a time limit.
Again this section is subject to dispute.
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In many cases, section 409A may subject the option holder to extra taxes.
Because the NCAA is a trade association governed by its members, its threat to ban a given member is generally subject to antitrust scrutiny under Section 1 of the Sherman Act.
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He is currently subject to a restriction order under Section 41 of the Mental Health Act.
These expenses may even generate a net loss, subject to the passive activity limitations of Section 469.
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The practices of the major wireless carriers alleged herein as they relate to the poor security of the smartphones sold to consumers constitute deceptive and unfair business practices subject to review by the FTC under section 5 of The Federal Trade Commission Act.
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Consistent with section 201(a)(3) of the Implementation Act, Panama is removed from the enumeration of beneficiary countries under the Caribbean Basin Economic Recovery Act (CBERA) (19 U.S.C. 2701 et seq.), subject to the exceptions set out in section 201(a)(3)(B) of the Implementation Act.
The Section would further propose that, subject to ACCIS concurrence, SIO make its services available to assist ACCIS in connection with the ERMIS recommendation relating to the development of more detailed models of electronic records management functions adjusted to the specific requirements of individual organizations.
It provided that dividends, interest, rents and royalties paid by one foreign subsidiary out of its business profits to a related foreign subsidiary are not subject to current U.S. tax (IRC section 954(c)(6)).
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Regrettably those chosen were not too co-operative in giving answers quickly or on particularly humorous subject areas - badgers and frogs were two typical answers - so this section wasn't overly successful.
So this determination must be made periodically under Section 1245, and it reaffirms the last determination that the President made on this subject on March 30th.
Such persons shall be treated as persons covered by section 1 of Proclamation 8693 of July 24, 2011 (Suspension of Entry of Aliens Subject to United Nations Security Council Travel Bans and International Emergency Economic Powers Act Sanctions).
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