give

357(c)(3) (A) excludes from that calculation any liability whose payment would give rise to a deduction.

If a taxpayer provides software online and the same taxpayer on a regular and ongoing basis in its business produces and provides via fixed medium or download software that has only minor or immaterial differences from the online software, then the provision of software online will give rise to DPGR.

To determine if these cells could give rise to differentiated inner ear cell types, growth factors were withdrawn and culture was continued in a defined medium.

But we should do so in a way that affirms our common interest in strengthening international institutions and in addressing the hardships and inequities that, if ignored, give rise to terrorist violence.

Failure to adhere to those provisions will not automatically violate the "private business use" test and give rise to a tax on bond proceeds, because the facts and circumstances of each case must be examined, but carefull planning may avert problems down the road.

The expansion and strengthening of massive North American multinationals is one of the major objectives of NAFTA, and increased intercorporate trade is what NAFTA will most likely give rise to. As such, the agreement is designed to achieve the policy goals of the "new international economics" and not those of neoclassical free trade.

There was also considerable uncertainty about the extent to which tax changes in several foreign countries might give rise to inflationary wage demands in the coming months.

A higher degree of precision in the estimates is required, however, when the year-end assets and ABO give rise to an additional minimum liability, particularly when that liability will reduce a company's net worth.

The Bank for International Settlements (BIS) has opined that policies followed by central banks around the world may give rise to asset bubbles.

The proposed transaction would give rise to vertical relationships as CVC is about to acquire Taminco, a company active in the production of chemicals (approved by the Commission on 28 August 2007).

The Service held that the transfer to the trust will not be treated as a sale or disposition of the IRA, nor give rise to income recognition under the Code's rules for income in respect of a decedent.

A gap in coverage can also arise if the new carrier requires the insureds, either in response to a question in its application or in a stand-alone warranty letter, to warrant that no proposed insured is aware of any facts or circumstances that could give rise to a claim and to list any exceptions.

The court noted that inmate grievance procedures are not even constitutionally required, and therefore an inmate's mere disagreement with the outcome of his grievance will not give rise to a constitutional claim.

These scientists have speculated that this same abiogenie process might give rise to methane in the mantle.