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The main reason is that the joint return is considered to be one taxpayer and two single returns are considered two taxpayers, and there are many items in the Internal Revenue Code that have an allowance or a limit per taxpayer.
While the courtyard type presented a fascinating planning format that Caruso St John may well have enjoyed working with, the site was considered too small for a centralised courtyard scheme.
The time for filing comments has expired, and the Board has considered the application and all comments received in light of the factors set forth in section 3 of the BHC Act.
Once the taxpayer has exhausted all these options, an Otter in Compromise will be considered.
South Dakota and Arkansas have similar laws and l0 other states considered such bills in 2004.
Marquette, while Catholic, is also Jesuit, a sect of the church that has long been considered a liberal bastion of the faith.
Meeting in Lancaster Monday night, the water-quality board had considered issuing a cease-and-desist order with an April 2009 deadline, but delayed action to look at adding punishments if the deadline is missed.
If the scrap handler must move frequently to different sites in the yard, a scrap handler mounted on a wheeled undercarriage should be considered instead of a scrap handler mounted on a track undercarriage.
5) Some features of Rawlsian justice are common goods, the social contract, reflective equilibrium, considered judgments, and the veil of ignorance.
A man is considered effectively infertile if his sperm counts fall below 20 million per milliliter, and his fertility is considered impaired below 40 million per milliliter.