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That's because you can't claim the American Opportunity or Lifetime Learning credits for any expenses that were covered by the tax-free portion of a distribution from a 529 state college savings plan, a 529 state prepaid plan or a Coverdell Education Savings Account ESAA).
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Genetic variation may be greater in certain portions of a species' distribution than others.
The benefits of QRA are explored given its recent growing popularity in ecology for detecting functional relationships in data for all portions of a probability distribution, especially when multiple factors affect morphology and biomass (Visser and Sasser 2009).
Another issue regarding the Canadian trusts is the fact that a portion of your distribution is considered a return of capital (an adjustment of your cost basis) and therefore is not subject to income tax until you sell your shares.
The fishery and ecosystem consequences of protecting only a portion of the distribution of these species are uncertain.
We illustrated the loci of the portion of current distribution by a rigorous cutoff value of the z-transform of the difference vector between conditions (but also inspected results after a non-rigorous threshold), for the attention-related frequencies.
While drug transporters only contribute to a portion of a drug's absorption, distribution, metabolism, and excretion characteristics, there have been enough important contributions from in vitro and in vivo studies to predict clinical performance.
The southern portion of the distribution may be a historical refuge and thus contains the highest genetic diversity.
These two morphs coexist over a broad portion of the distribution range in Southern Mozambique, with the yellow morph predominating in the margin of the distribution range [ 18].
Resistance of tomcod to HAHs over such a large portion of its distribution is consistent with its life history and exposure history in the Hudson River estuary.
At lower elevations it generally colonizes the very abundant high forbs vegetation whereas at higher elevations it is found in stone run habitats across a small portion of its distribution range [unpublished observations MB, TVN][ 32].
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