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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 ?
Based upon the facts of the above example, Exhibit 2 demonstrates the computed includible amount outlined in the regulations.
The regulations also address an issue that arises when all or a portion of the trust corpus is includible in the gross estate under Sec.
the court held that where the grantor was the trustee and sole permissible beneficiary of the trust income and corpus, gifts made from the revocable trust within three years of the grantor's death were not includible in his gross estate.
Line 37, column (A) must equal the net income (loss) per the income statement of includible corporations (reported, as described above, on Part II, Line 8).
2036-1 (c)(2)(iii) provides detailed examples illustrating how the includible portion of the trust should be calculated for the three fundamental types of retained interest covered by these regulations.
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.
Receipts from strictly foreign operations would not be includible in the U.