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It does not seem right that liabilities that were too contingent to have given rise to basis should give rise to COD income when canceled, yet there is apparently no explicit exclusion from COD income for them.
kissing the hand and forehead of a Kuwaiti fan has given rise to controversy
Since then, the process of mapping the great expanse of an expanding universe has given rise to numerous new discoveries, leading to the emergence of the now popular Big Bang model of creation.
It is these market principles that have also given rise to the explosion of adjunct teaching, which may effectively undermine the tenure system in many colleges and universities.
He examines, among other ideas, how the experience of fear may have given rise to religion, Western societies' indulgence of rage versus Eastern cultures' suppression of it, and how the subtle difference between envy and jealousy affects monogamy.
As the roots of this immorality--which has given rise to a Culture of Death--grow deeper into the social fabric, we may well ask, what other hope do we have for the future but God revealed in and through Jesus Christ?
members say the closures in New York have given rise to more invasive police action across the country.
The Fifth Circuit found the Tax Court approach made it virtually impossible or a spouse to obtain relief in erroneous deduction cases, because deductions are conspicuously recorded on the face of a tax return; therefore, any spouse who reads the return would be put on notice that some transaction had given rise to the deduction.