include

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Synonyms for include

Synonyms for include

Synonyms for include

add as part of something else

allow participation in or the right to be part of

References in periodicals archive ?
The amount includible in the gross estate in the case of a graduated retained interest is the sum of the base amount and the corpus amount for each year for which a periodic addition is first payable.
2036-1(b)(1)(ii) provides the method required to compute the amount includible in the decedent's gross estate under Sec.
If the decedent predeceases the other beneficiary, under the regulations, the amount includible is the greater of: (1) The amount of corpus required to generate sufficient income to pay the annuity payable to the decedent as of the date of death; or (2) the amount of corpus required to produce sufficient income to satisfy the annuity or other payment that the decedent would have been entitled to receive if the decedent had survived the other beneficiary, reduced by the present value of the other beneficiary's interest.
Section 409A provides that, within 60 days after the date of enactment (that is to say, by December 21, 2004), guidance will be issued by Treasury providing a limited period during which a nonqualified deferred compensation plan adopted before December 31, 2004, may be amended (1) to provide that a participant may cease participation in the plan or cancel a deferral election for amounts deferred after December 31, 2004 (with such amounts being includible in the participant's gross income as earned or, if later, when no longer subject to a substantial risk of forfeiture); or (2) to conform to the new provision.
The IRS position on this issue has been consistent: gifts made from revocable trusts within three years of the grantor's death should be includible in the grantor's gross estate under both IRC Sec.
2036-l(b)( l)(ii) provides the method required to compute the amount includible in the decedent's gross estate under Sec.
Whether a distribution to a claimant is includible in the claimant's gross income is generally determined by reference to the claim in respect of which the distribution is made and as if the distribution were made directly by the transferor.
Part IV is a 38-line "Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return--Expense/Deduction Items" and has the following four columns:
But the amount includible in the decedent's estate can never exceed the fair market value (FMV) of the trust's corpus at the decedent's date of death.
Certain includible attorneys' fees and costs may be deductible; see IRC section 62(a)(20).
1014, the amount includible for estate tax purposes generally becomes the property's income tax basis.
Generally, courts have concluded that the "recharacterization" of an item involves answering the question whether a particular item is includible or not includible in gross income.
On April 30, the IRS issued proposed regulations providing guidance on the portion of trust property includible in the grantor's gross estate if the grantor has retained certain interests in the property (REG-119532-08).
The IRS has consistently concluded that payments to individuals by government units, under legislatively provided social benefit programs, for the promotion of the general welfare, are not includible in a recipient's gross income.
If the trust terminates before the individual dies, the trust's assets will be includible in this individual's gross estate.