IRC section 6255(a) (2) defines a partnership item as something a partnership must take into account during the tax year that is more appropriately decided at the partnership rather than the partner level.
Thus, in determining the development prospects of a region or a nation, it is essential for policy makers to take into account not only the increase in output, income, or employment, but also the possible negative consequences that will affect the natural environment now or in the future.
Jaume Llibre and Conchita Pinol of the University ofBarcelona in Spain say they can explain the Titius-Bode law by gravity if they take into account the sun's motion around the center of the Milky Way galaxy.
[section] 1.1503(d)-1(b)(14)(v) retains the mirror legislation rule with modifications to address its application with respect to mirror legislation adopted subsequent to the issuance of the current regulations and to better take into account the policies underlying the consistency rule.
1.702-1(a)(8)(ii) requires each pamper to take into account separately any partnership item which, if separately taken into account by any partner, would result in an income tax liability for that partner different from that which would result if that partner did not take the item into account separately.