Sentence examples for application of paragraph from inspiring English sources
L. 107 147 substituted "by application of paragraph (2)(C)(i)(II)" for "because the taxpayer elected under paragraph (2)(C) to waive the application of paragraph (2)".
an amount which is includible in gross income solely by application of paragraph (2)(C)(i)(II) for the taxable year.
The term "tax shelter" has the meaning given such term by section 461(i)(3) (determined after application of paragraph (4) thereof).
Nothing in this subsection shall be construed as preventing a State from excluding specified drugs or classes of drugs from the application of paragraph (1).
L. 109 432, § 405(a)(2)(D), substituted "not subject to cost sharing under subsection (a) due to the application of paragraph (1)(B)" for "otherwise not subject to cost sharing due to the application of subsection (b)(3)(B)".
unless such individuals elect otherwise, 50percentt of the cost which may be taken into account under subsection (a) for such taxable year (before application of paragraph (3)) shall be allocated to each such individual.
Paragraph (b)(4) of this section contains numerous examples illustrating the application of paragraphs (b) (1), (2) and (3).
The amount allowed as a deduction under subsection (a) for any taxable year (determined after the application of paragraphs (1) and (2)) shall not exceed the aggregate amount of taxable income of the taxpayer for such taxable year which is derived from the active conduct by the taxpayer of any trade or business during such taxable year.
From 2021, allowances not allocated to installations because of the application of paragraphs 19 and 20 shall be added to the reserve.
From 2021 onwards, any allowances not allocated to installations because of the application of paragraphs 19 and 20 shall be added to the reserve.
In order to ensure uniform conditions of application of paragraphs 1 and 2, ESMA shall, in coordination with EBA, EIOPA and the ESRB, develop draft implementing technical standards to determine the format and frequency of the reports referred to in paragraphs 1 and 2 for the different classes of derivatives.
