However, the personal exemptions and exemptions for dependents will be phased out if adjusted gross income (AGI) exceeds
$172,050 for married couples (up from $167,700 in 1994) and $114,700 for singles (up from $111,800 in 1994).
As a result, the tuner meets and exceeds
the requirements of ATSC, OpenCable, DVBT/C/H, DMB-TH and ISDB-T standards and can be used worldwide.
If a taxpayer exceeds
these limits, the amount of the taxpayer's disallowed interest expense is the lesser of the "disqualified interest" or the "excess interest expense.
The amount paid does not exceed
the amount of points generally charged in the area.
55(e) provides that corporations whose average annual gross receipts for the first three years beginning after 1993 do not exceed
$5 million qualify for the exemption; see "Special Circumstances" below.
TAX CONSEQUENCES FOR THE MORTGAGOR WHEN OUTSTANDING DEBT EXCEEDS
However, a withdrawal is taxable when it exceeds
QEEs incurred during the year.
The credit will equal 7% of the amount by which the qualified investment exceeds
a fixed base (a taxpayer's average historic investment from 1987 to 1991 or from 1989 to 1991, indexed for growth in gross domestic product and multiplied by 70%, for 1993, and 80%, for 1994).
Best would be uncomfortable with a statutory entity or group if the sum of ISB product liabilities, retail notes outstanding, liability for securities lending and FHLB loans exceeds
50% of general account "reserves" (defined here as lines 1 through 6.
taxes if his or her (1) average income tax liability or (2) net worth on the date of expatriation exceeds
MAGI for the current year exceeds
AGI from the preceding taxable year by more than $40,000 ($20,000 if married filing separately).
BOSTON -- Renewable Energy Subsidiary's Backlog Exceeds
If the credit exceeds
the amount allowed as a deduction for the tax year, the taxpayer must reduce the amount chargeable to capital account for the year for such expenses by the excess.
However, this "tainted" NOL portion can't be greater than the amount by which the interest expense in a loss limitation year exceeds
the entity's average interest for the three-year interval preceding the CERT.
The B32865 exceeds
all JESD82-9 performance specifications through DDR2-533 rates, and the B32868 provide the same performance defined in JESD82-14 for DDR2-400 and DDR2-533.