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Madame," she said, in timid tones, for want had not yet made Adrienne bold or coarse, "I have a thimble to dispose of--could you be induced to buy it?
First taking another look at the pretty little hand and fingers, to make certain the thimble might not be reclaimed, when satisfied that it really belonged to her who wished to dispose of it, she ventured to answer.
You only intend, then, to dispose of that part of your fortune which the law allows you to subtract from the inheritance of your son?
A horizontal carve-out, which disposes of only part of the taxpayer's interest in the property, generates ordinary income.
3) In Manrell, the court expanded the Fortino doctrine, holding that a "right to compete," which a taxpayer disposes of when entering into a non-competition agreement, is not a "right" that constitutes "property" for income tax purposes.
If a taxpayer disposes of the stock in a disqualifying disposition, the income may be characterized as both wages and capital gain:
Antelope Valley Realtors plan to gather today at the HUD office in downtown Los Angeles to protest the agency's plans for changing how it disposes of homes.
Effective January 1, 1997, it provided that "whoever knowingly and willfully disposes of assets (including the transfer in trust) in order for an individual to become eligible for medical assistance under a State plan under title XIX, if disposing of the assets results in the imposition of a period of ineligibility for such assistance.

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