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Exact(2)
If any portion of an underpayment, as defined in section 6664(a) and § 1.6664-2, of any income tax imposed under subtitle A of the Code that is required to be shown on a return is attributable to a substantial understatement of such income tax, there is added to the tax an amount equal to 20percentt of such portion.
The Jensen ratio measures how much of the portfolio's rate of return is attributable to the manager's ability to deliver above-average returns, adjusted for market risk.
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Second, M&A is a much more significant event than an investment cut (or repurchase)—it is arguably the most transformative corporate decision that a firm can undertake and so it is likely that at least a significant portion of long-run stock returns is attributable to the M&A.
That's because so little of the difference in bond fund returns is attributable to portfolio skill.
The extraordinary attention paid to John Glenn's return to space is attributable to his status as an aging legend while his six fellow crew members are much younger "heroes". This gallant act of his, despite what must be to him the distressing signs of an old body, has provoked celebratory writing about the glories of old age.
He's come to the conclusion that over 90% of the variability of returns in institutional portfolios is attributable to asset allocation and that's the number that I think most people hear cited when they are looking at Roger Ibbotson's work.
The lag is attributable in part to strength in the dollar, which reduces returns of assets denominated in other currencies.
We investigate whether controlling for these variables changes the estimated returns to skills, which would indicate that part of the relationship between skills and labor-market outcomes is attributable to these other (typically unobserved) variables.
Germany in recent years is attributable?
The decline is attributable largely to H.I.V./AIDS.
But the customers' good fortune is attributable to bad news.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com