Suggestions(1)
Exact(4)
Under a plain reading of the statute, we reject this argument and conclude that excluded discharged debt is indeed an item of income, which passes through to the shareholders and increases their bases in the stock of the S corporation.
See id. at 25. Since the spousal guarantors were debtors under a plain language interpretation, Hawkins and Patterson maintain that they fall within the broad scope of people who are "applicants". See id. at 26 27.
Add an exclamation point to that line, and you've got what sounds like a teaser from an ad for a 1950s B movie or the sort of paperback once read under a plain brown wrapper.
Although the issue does not explicitly appear to be before the Court under a plain reading of the question presented in this case, both parties advance arguments relating to the contours of the plaintiff's duty that inquiry notice gives rise to.
Similar(56)
In a silky minute to his boss [document], he said: "Some months ago, after a cocktail party, Mr Brown let his hair down to me and indicated that, as he regarded himself as the equivalent of a second permanent under-secretary, a plain K would not satisfy him and he would expect to get a KCB.
Mathematically, under a plain-vanilla offering, this would extend the life of the loan beyond the original terms of the mortgage note.
On the back, under a plain-type song listing, each album has only the Corwood Industries name and post-office box address.
Under the uwagi is a plain purple kimono, and under that is a robe known as the itsutsu-ginu.
One of the reports features a photo of shoppers walking down an escalator, their hands held above their heads, apparently under the instructions of a plain clothes police officer.
Since her retrospective opened at the Museum of Modern Art on March 14, the artist Marina Abramovic has been sitting, six days a week, seven hours a day in a plain chair, under bright klieg lights, in MoMA's towering atrium.
Higher rates of heat transfer and pressure drop are obtained from the duct provided by a pin fin set compared to flow in a plain duct under similar conditions.
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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