Any other tax return preparation costs (such as preparation costs for gift tax returns) are deemed to be costs commonly and customarily
incurred by individuals and thus subject to the 2% floor [Treasury Regulations section 1,67-4(b)(3)].
Equipment Presumptively Non-medical - Equipment which is primarily and customarily
used for non-medical purpose may not be considered medical equipment.
Fees paid for appraisals made in connection with determining the fair market value of assets for an estate tax return, for purposes of making distributions, or for purposes of preparing fiduciary or GST returns are not subject to the 2% floor--these costs are not commonly or customarily
incurred by an individual.
856 (d)(1) defines rents from real property to include rents from interests in real property, charges for services customarily
rendered in connection with the rental of real property and rent attributable to certain leased personal property.
The plaintiffs' argument that hosts are not tipped employees failed because Department of Labor regulations indicate that tips received from a tip pool should be considered tips for the purpose of 29 USC sections 203(m) and (t), and because hosts at Outback are part of an occupation that customarily
and regularly receives tips.
At its news conference two days before the big event - one that customarily
addresses particulars about the show - producer Gil Cates and academy President Frank Pierson gave their latest position on the possibility of postponement and took the opportunity to put down rumors.
Under the Mellon rationale (that fees not customarily
incurred in a nonfiduciary capacity are excluded from the 2% rule), a court could find that even investment management fees charged by a trustee are subject to the 2% rule.
A one-woman blowtorch, Zollar managed to scorch the stage with text alone, unaccompanied by her customarily
The researchers, from the Stanford Center for Research in Disease Prevention (SCRDP), studied the blood of 24 men who customarily
drank up to three drinks a day.
A lien, however, is rarely defective on its face and this relief is not customarily
At Maple Park in Glendale, men customarily
smoke and play board games.
The term "rents from real property" is defined as rents from interests in real property, charges for services customarily
furnished or rendered in connection with rental of real property (whether or not such charges are separately stated) and rents attributable to incidental personal property.