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A distribution from a trust or estate to a beneficiary (domestic or foreign) shall, solely for purposes of section 1445 e)(1), be deemed to be attributable first to any balance in the U.S. real property interest account and then to other amounts.
Similar(59)
The polycrystalline deformation was attributable first to the rotation of some grains, followed by the elongation of all grains along their preferential activated slip systems.
Therefore, the risk of cancer may not necessarily match the death from cancer because death may be attributable to the second but not the first cancer.
This general low level of warning label recall could be attributable to one-third of Australian alcohol products displaying a warning label, usually taking up less than 5%% of the label and on the back of the product [ 16].
Much of the blame may be attributable toMr Schröder's first finance minister, Oskar Lafontaine, who resigned abruptly in March, having provocatively promoted bastard-Keynesian and other policies.
The ambiguous conclusions may be attributable to several factors: First, enrolled difference kind of AID or heterogeneous groups of patients as controls.
The relatively high fast-track failure rate for the ICU group (67% time to extubation >6 hours and 29% PACU/ICU LOS >24 hours) may be attributable to several factors: first, the much better physician-to-patient ratio in the PACU (1 3 in the PACU vs. 1 12 in the ICU) allows the physician to effectively implement and manage an early goal-directed therapy.
But the end-of-quarter declines in bond yields and stocks may be attributable to more than second thoughts about the Fed's inaction.
Thus, although speculative, in experimental models of TBI roughly one-third of cell death might be attributable to caspase-dependent apoptosis, one-third to caspase-independent apoptosis, and one-third to necrosis.
Warensjo et al. (2011) reported on a 19 year follow up on 61,433 Sweden women and found that almost 10% of hip fracture may be attributable to low calcium intake (first quintile) [ 4].
Increased fetal weight may be attributable to improved nutrition during the second trimester and third trimester, when fetal weight gain accelerates, although this cannot be verified from our data.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com