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Topic: Excludable


In the News (Sat 28 Nov 09)

  
  Section
Excludable employees are not taken into account with respect to a plan even if they are benefiting under the plan, except as otherwise provided in paragraph (b) of this section.
Thus, an employee is excludable with respect to Plans D and E only if the employee is not at least age 18 with at least 1 year of service or is not at least age 21 with at least 6 months of service.
The employer may treat a former employee as excludable if the former employee was an excludable employee (or would have been an excludable employee if these regulations had been in effect) under the rules of paragraphs (b) through (g) of this section during the plan year in which the former employee became a former employee.
whatistaxed.servehttp.com /CFR-MainFolder/26CFR-2004/a257.g.akamaitech.net/7/257/2422/12feb20041500/edocket.access.gpo.gov/cfr_2004/aprqtr/26cfr1.410(b)-6.htm   (3229 words)

  
 FindLaw for Legal Professionals - Case Law, Federal and State Resources, Forms, and Code
Because he has been declared excludable by the INS he would ordinarily be deported to his home country; however, the United States is unable to effect his deportation because Cuba refuses to accept his return.
1987) (excludable aliens "are entitled under the due process clauses of the fifth and fourteenth amendments to be free of gross physical abuse at the hands of state or federal officials").
We therefore hold that, whatever due process rights excludable aliens may be denied by virtue of their status, they are entitled under the due process clauses of the fifth and fourteenth amendments to be free of gross physical abuse at the hands of state or federal officials.
laws.lp.findlaw.com /6th/01a0033p.html   (13809 words)

  
 Litigating to avoid taxation of personal injury damages.
As part of a $300,000 settlement for a malicious prosecution action (improper use of the judicial process), the taxpayer was specifically awarded $21,500 for damages to his professional reputation as part of a settlement.
It is clear from a review of cases that a valid allocation of damages between the parties in a settlement agreement or by a jury in a judgment will generally be honored by the courts, provided it is not a mere sham to obtain the maximum tax benefit.
It is equally clear that when there are both excludable and includable claims involved in a settlement or judgment and there is no clear allocation between claims, the courts will attempt to arrive at some fair allocation based upon all evidence available.
www.nysscpa.org /cpajournal/old/09624427.htm   (3571 words)

  
 President Bush's Dividend Exclusion Proposal - April, 2003 Hot Topics
To ensure that distributions and retentions of previously taxed earnings are treated similarly, shareholders will be permitted to increase their basis in their shares to reflect that the retained earnings have already been taxed at the corporate level.
As an alternative to distributing excludable dividends, corporations generally may allocate throughout the year all or a portion of the EDA to provide these basis increases.
Excludable dividends will not be an AMT adjustment or preference.
www.taxprophet.com /hot_topic/April03.shtml   (835 words)

  
 Tax Attorney - Taxing of Lawsuit Awards and Settlements @ The Tax Attorney & Injury Lawyer Resource   (Site not responding. Last check: 2007-10-15)
The 1996 changes clearly provide that punitive damages are not excludable under IRC section 104(a)(2), regardless of whether received in connection with a physical or non-physical injury or sickness.
Similarly, amounts received for emotional distress in satisfaction of such a claim are not excludable from gross income under section 104(a)(2), except to the extent they are damages paid for medical care (as described in section 213(d)(1)(A) or (B)) attributable to emotional distress.
Back pay received in satisfaction of a claim for denial of a promotion due to disparate treatment employment discrimination under Title VII is not excludable from gross income under former section 104(a)(2) because it is completely independent of, and thus is not damages received on account of, personal injuries or sickness under that section.
www.tax-attorney-injury-lawyer.com /article-display/231.html   (5542 words)

  
 No. 01-285: Thoms v. Rosales-Garcia - Petition (GVR)
(1) Pending a determination of excludability, the Attorney General shall take into custody any alien convicted of an aggravated felony upon release of the alien (regardless of whether or not such release is on parole, supervised release, or probation, and regardless of the possibility of rearrest or further confinement in respect of the same offense).
Consequently, we emphatically reject the government's premise that excludable aliens are completely foreign to the Fifth Amendment of the Constitution.27 We therefore find ourselves asked to draw a line of constitutional dimension between the act of torturing an excludable alien and the act of imprisoning such an alien indefinitely.
Absent evidence that Congress intended to punish excludable aliens by detaining them indefinitely,4 he punitive/ regulatory distinction itself turns on (1) whether the detention is rationally related to some alternative (i.e., non-punitive) purpose, and (2) whether the detention appears excessive in relation to the alternative purpose that Congress sought to achieve.
www.usdoj.gov /osg/briefs/2001/2pet/7pet/2001-0285.pet.aa.html   (16506 words)

  
 2003 IRS awsuit Awards and Settlements Audit Guide
Where the ultimate recovery is excludable from gross income, either in whole or in part, the payment of contingent attorneys' fees allocable to exempt income are not deductible.
In other words, the plaintiff must show that he or she was being made "whole" from the total amount of the settlement received in order for the whole amount of the settlement to be non-taxable.
The taxpayer bears the burden at the audit stage of showing that the damages received are excludable from gross income under IRC section 104(a)(2), (although that burden may shift to the government if the issue reaches litigation and the taxpayer satisfies the requirements of IRC section 7491).
www.settlementassociates.com /taxable/2003IRSguide.htm   (11758 words)

  
 KD-3761: Fact Sheet: Ending the Double Tax on Corporate Earnings
If a corporation’s excludable dividend amount exceeds the dividend it pays, each shareholder’s basis in its stock would be increased on December 31st by the amount retained per share.
Corporations paying excludable dividends or that retain a portion of their Excludable Dividend Amount would report to shareholders the amount of Excludable Dividends and basis adjustments annually on IRS Form 1099.
Under the Administration’s proposal, special rules would be provided to ensure that a corporation could pay excludable dividends to an ESOP or claim a deduction for the dividends, but not both.
www.ustreas.gov /press/releases/kd3761.htm   (1135 words)

  
 USCA6 Opinion 01a0033p.06
The majority cites Carrera-Valdez and Gisbert for the proposition that the Attorney General has the statutory authority to detain an excludable alien indefinitely, while failing to acknowledge that those cases also stand for the proposition that an excludable alien has no constitutional right to be free from indefinite detention.
Even if excludable aliens may challenge governmental conduct outside of the immigration context, however, the act of detaining an alien to effect his exclusion from the United States constitutes governmental action within the immigration context.
As a result, excludable aliens such as Rosales have no substantive due process right to be free from immigration detention.
www.michbar.org /opinions/us_appeals/2001/013101/9279.html   (16579 words)

  
 United States v. Santiago-Becerril</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> That day is also <b>excludable</b> for another reason, to wit, the government's motion to detain Santiago without bail pending the detention hearing, which the court granted that same day. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Santiago contends, however, that the <b>excludable</b> time attributable to the continuance must be limited to the period of time between January 12, 1995, the original trial date, and February 2, 1995, the date defense counsel notified the court of his availability for trial. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> As in the case of Ramos's similar motion, Santiago would have us deny <b>excludability</b> on the ground that Jenkins does not stand for the proposition that the entire period from the filing of a motion for a change of plea until the change of plea hearing is <b>excludable</b>.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.law.emory.edu /1circuit/nov97/96-1937.01a.html</font>   (7375 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.aaasocialsecurity.com/Publications.html">Leland & Wasserman</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> <b>Excludable</b> expenses are excluded "up front" at the beginning of the proration period, and before the remainder of the lump sum is prorated. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Method B is a method which treats the <b>excludable</b> expenses as a percentage of the total award, and requires the Social Security Administration to reduce the periodic rate which would otherwise apply by a corresponding percentage. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> A second possible method of applying <b>excludable</b> expenses to the lump sum award treats the <b>excludable</b> expenses as a percentage of the total award, and requires the Social Security Administration to reduce the periodic rate which would otherwise apply by a corresponding percentage.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.aaasocialsecurity.com /Publications.html</font>   (14754 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://a257.g.akamaitech.net/7/257/2422/14mar20010800/edocket.access.gpo.gov/cfr_2003/aprqtr/26cfr1.25A-5.htm">Section</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> A reduction is not required under paragraph (c)(1) of this section if the amount of <b>excludable</b> educational assistance received during the taxable year is treated as a refund of qualified tuition and related expenses paid in a prior taxable year. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> If the <b>excludable</b> educational assistance is received before the taxpayer files a federal income tax return for the prior taxable year, the amount of the qualified tuition and related expenses for the prior taxable year is reduced by the amount of the <b>excludable</b> educational assistance as provided in paragraph (f)(2) of this section. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> If the <b>excludable</b> educational assistance is received after the taxpayer has filed a federal income tax return for the prior taxable year, any education tax credit claimed for the prior taxable year is subject to recapture as provided in paragraph (f)(3) of this section.</td></tr> <tr><td></td><td colspan=2><font color=gray>a257.g.akamaitech.net /7/257/2422/14mar20010800/edocket.access.gpo.gov/cfr_2003/aprqtr/26cfr1.25A-5.htm</font>   (2515 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><u>Contents of I. THE ORIGINS OF INDEFINITE DETENTION</u>   <i>(Site not responding. Last check: 2007-10-15)</i></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> While the plight of <b>excludable</b> aliens is equally dark, this discussion will describe their situation only in order to shed light on the relative position of their removable brethren. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> It is important, however, to carefully define the legal status of the <b>excludable</b> aliens because recent judicial justifications of indefinite detention have rested on the premise that <b>excludable</b> and removable aliens share a common constitutional status. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> According to this view, <b>excludable</b> aliens who cannot be deported may be constitutionally detained for prolonged periods of time.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.law.upenn.edu /journals/conlaw/issues/vol3/num1/costello/node3_ct.html</font>   (1163 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.taxlinks.com/rulings/1996/revrul96-65.htm">revrul96-65</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Back pay received in satisfaction of a claim for denial of a promotion due to disparate treatment employment discrimination under Title VII is not <b>excludable</b> from gross income under s 104(a)(2) because it is completely independent of, and thus is not damages received on account of, personal physical injuries or physical sickness under that section. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Similarly, amounts received for emotional distress in satisfaction of such a claim are not <b>excludable</b> from gross income under s 104(a)(2), except to the extent they are damages paid for medical care (as described in s 213(d)(1)(A) or (B)) attributable to emotional distress. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Back pay received in satisfaction of a claim for denial of a promotion due to disparate treatment employment discrimination under Title VII is not <b>excludable</b> from gross income under former s 104(a)(2) because it is completely independent of, and thus is not damages received on account of, personal injuries or sickness under that section.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.taxlinks.com /rulings/1996/revrul96-65.htm</font>   (1247 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.econport.org:8080/econport/request?page=man_pg_table">EconPort - Handbook - Public Goods - Classification Table</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> A good is <b>excludable</b> if people (ordinarily, people who have not paid for it) can be prevented from using it. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> If it's a toll road, it is <b>excludable</b>, since only those who pay the toll can travel by it. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Therefore a congested toll road is a private good, since it is both <b>excludable</b> and subtractable, or rival, in consumption -- every additional car on the road reduces the space available to others (and increases their level of aggravation).</td></tr> <tr><td></td><td colspan=2><font color=gray>www.econport.org:8080 /econport/request?page=man_pg_table</font>   (298 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.taxanalysts.com/www/tadiscus.nsf/Archives/0B8096F9B47BFD76852563FB006CDE53?OpenDocument">Tax Analysts: Free Bulletins: Employment Taxes: Employment Tax Bulletin 4:14 -- Damage Awards; Employment Status</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> The IRS determined that she was not entitled to deduct the legal expenses, and Rutt-Hahn then argued that both the $75,000 and the $23,000 was <b>excludable</b> under section 104(a)(2). </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Special Trial Judge John J. Pajak held that the $75,000 was not <b>excludable</b> under section 104(a)(2) because the basis of the settlement claim was under the 1964 Civil Rights Act and the Age Discrimination Act, recoveries under which are not <b>excludable</b>. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> The court rejected Rutt-Hahn's argument that the retirement benefits represented a "disability annuity" <b>excludable</b> under section 104(a)(4), reasoning that the benefits were received from the federal pension plan and, thus, section 104(a)(4) did not apply.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.taxanalysts.com /www/tadiscus.nsf/Archives/0B8096F9B47BFD76852563FB006CDE53?OpenDocument</font>   (4443 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><u>KD-3752: Fact Sheet: Excludable Dividend Accounts</u>   <i>(Site not responding. Last check: 2007-10-15)</i></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> To ensure that dividend income is taxed once, but only once, either at the corporate or shareholder level, the dividend exclusion includes a mechanism — an <b>excludable</b> dividend account — for determining whether the dividend has been subject to tax at the corporate level. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> • An <b>excludable</b> dividend account (EDA) is the mechanism that would determine the amount of income that has been fully taxed at the corporate level and, thus, the amount of distributions that would not be taxable to shareholders. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> If the corporation made distributions that exceeded the EDA, the excess distributions would be a taxable dividend to shareholders (or a return of the shareholders’ investment).</td></tr> <tr><td></td><td colspan=2><font color=gray>www.treas.gov /press/releases/kd3752.htm</font>   (322 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><u>Excludable and Deemed Dividends: The Skinny - Cash Management - CFO.com</u>   <i>(Site not responding. Last check: 2007-10-15)</i></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Taking those figures one step further, the $1.25 billion difference between Microsoft's EDA and its <b>excludable</b> dividends is what Bush's proposal refers to as a deemed dividend. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> A deemed dividend allows companies to retain their earnings (the distributed phantom dividend is deemed reinvested) but still offer shareholders the benefit of a step-up in the cost basis of their stock shares. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Concurrently, if a company was excluded from issuing an <b>excludable</b> dividend or simply chose not to start a recurring cash dividend policy, the entirety of its EDA could be distributed to shareholders as a deemed dividend.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.cfo.com /article.cfm/3008302?f=archives</font>   (601 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><u>Journal of Accountancy: Are age discrimination awards excludable? Two opinions - Brief Article</u>   <i>(Site not responding. Last check: 2007-10-15)</i></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Although the term is not explained in the code or in the legislation history, the regulations say damages must be received because of prosecution of some "tort or tort-type rights" to be <b>excludable</b>. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Based on this analysis, the Court said title VII had to redress a tort-like personal injury for the damages to be <b>excludable</b>. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Thus, the Court held the damages were not <b>excludable</b> under section 104(a)(2).</td></tr> <tr><td></td><td colspan=2><font color=gray>www.findarticles.com /p/articles/mi_m6280/is_n3_176/ai_14381112</font>   (546 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://marketliberal.org/Lesson.html">Hidden Agenda: Ideas to Infect You With</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Rivalry and <b>Excludability</b> define what goods the government should provide or manage. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> <b>Excludability</b> is the ability of producers to detect and prevent uncompensated consumption of their products. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Because natural resources are not <b>excludable</b> but still rival, they get over-consumed.</td></tr> <tr><td></td><td colspan=2><font color=gray>marketliberal.org /Lesson.html</font>   (1673 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.house.gov/jct/x-26-98.htm">JCX-26-98 - W&M Oversight Hearing</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Under one exception to the general principle of constructive receipt, amounts are not included in the gross income of a participant in a cafeteria plan described in section 125 of the Code solely because the participant may elect among cash and certain employer-provided qualified benefits under the plan. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Distributions from an MSA for the medical expenses of the individual and his or her spouse or dependents are generally <b>excludable</b> from income. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> However, the MSA trustee or custodian is not responsible for determining whether or not a distribution is <b>excludable</b> from income or subject to the additional 15-percent tax (e.g., the trustee or custodian is not responsible for monitoring expenses or use of MSA funds).</td></tr> <tr><td></td><td colspan=2><font color=gray>www.house.gov /jct/x-26-98.htm</font>   (13215 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.visa2003.com/visa/ineligible.htm">Classes of excludable aliens ineligible to receive visas.</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Is coming to the United States solely, principally, or incidentally to engage in prostitution, or has engaged in prostitution within 10 years of the date of application for a visa, entry, or adjustment of status. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Any activity a purpose of which is the opposition to, or the control or overthrow of, the Government of the United States by force, violence, or other unlawful means, is <b>excludable</b>. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Any immigrant who is or has been a member of or affiliated with the Communist or any other totalitarian party, domestic or foreign, is <b>excludable</b>.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.visa2003.com /visa/ineligible.htm</font>   (660 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><u>IRS Rules VEBA Self-Insured Death Benefit Excludable From Income</u>   <i>(Site not responding. Last check: 2007-10-15)</i></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Now, in the circumstances outlined in PLR 199921036, the IRS has ruled that self-insured death benefits payable from a VEBA are <b>excludable</b> from income under Section 101(a). </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Looking to federal case law, it then found that the contract qualified as a life insurance contract because the requisite risk shifting and pooling was present. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Thus, both the general death benefit and the accidental death benefit were <b>excludable</b> from income under IRC Section 101(a).</td></tr> <tr><td></td><td colspan=2><font color=gray>www.mellon.com /hris/fyi/fyi_06_09_99b.html</font>   (603 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=680442">SSRN-Excludable and Non-Excludable Public Inputs: Consequences for Economic Growth by Ingrid Ott, Stephen Turnovsky</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Many public goods are characterized by rivalry and/or <b>excludability</b>. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> This paper introduces both non-excludable and <b>excludable</b> public inputs into a simple endogenous growth model. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Ott, Ingrid and Turnovsky, Stephen J., <b>"Excludable</b> and Non-Excludable Public Inputs: Consequences for Economic Growth" (March 2005).</td></tr> <tr><td></td><td colspan=2><font color=gray>papers.ssrn.com /sol3/papers.cfm?abstract_id=680442</font>   (350 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><u>Anonymous Taxpayer vs. DOR</u>   <i>(Site not responding. Last check: 2007-10-15)</i></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> He further argues that, even if his entire military retirement income is not <b>excludable</b>, the Department has made several miscalculations and misclassifications in determining that portion of his military retirement that is <b>excludable</b>. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Taxpayer, however, argues first that his entire military retirement income should be excluded from his South Carolina gross income, and second that, even if only his retirement income based upon his reserve service is <b>excludable</b>, the Department has committed several errors in calculating the exclusion ratio to be used to determine that <b>excludable</b> amount. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> The data relied upon by the Department in making these calculations are derived directly from official military records, and the methods used by the Department in carrying out these calculations are those stated specifically in the relevant statute and regulation.</td></tr> <tr><td></td><td colspan=2><font color=gray>www.scaljd.net /decision.asp?id=806</font>   (2930 words)</td></tr> </table> </td> </tr> </table><body face="Arial"> <br> <table cellpadding=0> <tr> <td>  </td> <td> <table > <tr><td> </td><td colspan=2><a href="http://www.military.com/Finance/Content?file=taxes_military_gross_income.htm&area=Content">Finance Gross Income</a></td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> Some are includible in gross income while others are <b>excludable</b> from gross income. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> <b>Excludable</b> items are not subject to tax, but may have to be shown on your tax return. </td></tr> <tr><td valign=top><img style="margin-top:4px;" src=/images/a.gif></td><td></td><td> The following items are includible in gross income, unless the pay is for service in a combat zone (where special rules apply).</td></tr> <tr><td></td><td colspan=2><font color=gray>www.military.com /Finance/Content?file=taxes_military_gross_income.htm&area=Content</font>   (331 words)</td></tr> </table> </td> </tr> </table><script language="JavaScript"> <!-- // This function displays the ad results. // It must be defined above the script that calls show_ads.js // to guarantee that it is defined when show_ads.js makes the call-back. function google_ad_request_done(google_ads) { // Proceed only if we have ads to display! if (google_ads.length < 1 ) return; 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