On Wednesday night, the Lakers and Suns reached a sign-and-trade deal, with Los Angeles using the trade exception it got when it sent Lamar Odom to Dallas to facilitate the transaction.
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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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People have a lot of trouble meeting the real estate trade or business exception to the rule that makes real estate rental per se passive.
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However, if the rental real estate activities of the real estate professional are not section 162 trades or businesses, the gross income from rents derived from such activity will not be excluded under section 1411(c)(1)(A)(i) by the ordinary course of a trade or business exception.
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Everything in this world has a lifecycle, and trade shows are no exception.
The doctors' trade union took particular exception to the government's forecast that there would be 3, 200 too many hospital consultants by 2010-11.
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There were no major economic announcements out of the euro area today with the exception of a trade balance reading that showed a deficit of 3 billion euro.
Yet until now, with the exception of narcotics, illicit trade has simply not been a priority in international law and treaty making, or in international police work and cooperative law enforcement.
Mr Hollande, who has insisted "l'exception culturelle" must be excluded from forthcoming trade negotiations between the EU and the US, said in a statement welcoming the Lescure report that he was "fundamentally attached to the defence" of French culture.
What Americans of yesteryear lacked was not voluntary cooperation and trade, but involuntary servitude (slavery being the glaring, deplorable exception).
"A further slowdown in China would affect commodity exporters in the region particularly strongly, since, with the exception of Timor-Leste, China is their major trade-partner in commodities, " the World Bank said in its latest report on the region.
No global trade round has been concluded without American leadership, and Doha will be no exception.
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