opposing experts." There's wide variability in what would-be evidence judges choose to exclude
The new CDC study, says Willett, "took only half-hearted measures to exclude
people with chronic disease." It didn't eliminate people who knew they were ill.
The Supreme Court recently breathed new life into this somewhat limp right when it decided that the Boy Scouts had a First Amendment right to exclude
an openly gay scoutmaster.
This election is made by filing a return for the tax year of the sale or exchange of the taxpayer's principal residence that excludes
the gain from gross income.
The language of the contract or agreement for sale of the new home must conspicuously mention the housing merchant implied warranty and provide that the limited warranty excludes
or modifies the implied warranty.
Some then argue that if it is not evil to exclude
the procreative good through contraceptive activity, it is also not evil to exclude
it through homosexual activity.
Ministers living in church-provided parsonages, for example, do not have to include the fair rental value of their homes in their gross income and may exclude
a designated allowance for utilities and upkeep to the extent of actual expenses.
A single taxpayer who has owned and used a residence as a principal residence for two of the five years prior to its sale may exclude
up to $250,000 of the gain from disposition of the property.
A third CFC issue in Amdahl concerns whether and how section 959(b) applies to a water's-edge group, and specifically whether its provisions to exclude
from income previously taxed earnings and profits apply in California.
Warren, 282 F3d 1119, the appeals court reviewed a Tax Court decision allowing Warren, a minister, and his wife to exclude
up to $80,000 of parsonage allowance.
The New York Court of Appeals, affirming the Appellate Division's decision, emphasized that the exclusion is intended to: "exclude
coverage for envirommental pollution.
121(a) and (b), taxpayers can exclude
up to $250,000 of the gain on the sale or exchange of their principal residence ($500,000 for certain joint returns).