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include

verb absorb, adscribere, be composed of, be formed of, be made up of, begird, boast, bound, bracket, circumscribe, classify, close in, combine, compass, comprehend, comprehendere, consist of, contain, cover, embody, embrace, encircle, engird, envelop, girdle, hold, incorporate, involve, merge, put a barrier around, span, subsume, surround, take in, unify, unite
Foreign phrases: In eo quod plus sit semper inest et minus.The less is always included in the greater. Inclusio unius est exclusio alterius. The inclusion of one thing is the exclusion of another.
See also: append, circumscribe, compose, comprise, consist, constitute, contain, embrace, implicate, interject, receive
References in periodicals archive ?
The portion of the trust's corpus includible in the decedent's gross estate for Federal estate tax purposes is that portion of the trust corpus necessary to provide the decedent's retained use or retained annuity, unitrust, or other payment (without reducing or invading principal).
The regulations provide the method required to determine the portion of the trust corpus of a grantor retained annuity trust or grantor retained unitrust that is includible in the grantor's gross estate under Sec.
If a claim is covered under section 62(a)(20), the litigation proceeds, minus the legal fees and costs--but not less than zero--are includible in the taxpayer's AGI.
Part III is a 37-line "Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return--Income (Loss) Items" and has the following four columns:
Prior to January 1, 1985, section 1504(a) permitted consolidation only if stock possessing at least 80 percent of the voting power of all classes entitled to vote and at least 80 percent of each class of nonvoting stock was owned by one or more includible corporations (the "80-percent voting power test"); effective for taxable years beginning after December 31, 1984, consolidation required ownership of stock that possesses at least 80 percent of the total voting power of all classes of stock of the corporation and has a value equal to at least 80 percent of the total value of the stock of such corporation (the "80-percent vote and value test").
But the amount includible in the decedent's estate can never exceed the fair market value (FMV) of the trust's corpus at the decedent's date of death.
The IRS determined that, since H died after 1981, only 50 percent of the property's date-of-death value was includible in H's gross estate.
If an item is not includible in income as a matter of law and a taxpayer discontinues reporting the item as income (thereby conforming its treatment to the Supreme Court's decision in Indianapolis Power), that change in reporting constitutes a permanent change to the taxpayer's lifetime reported income.
The new proposed regulations address comments the IRS received in response to 2007 proposed regulations on the portion of trust corpus properly includible in a grantor's gross estate under Secs.
Thus, the excess of the fair market value of the shares acquired on exercise over the amount paid for the shares is includible at the time of exercise in the individual's AMTI.
The Service also issued guidance on reporting and withholding requirements for amounts includible in income under Sec.
They were, however, income includible in the employees' returns.