[PDF] A Practitioner's Guide To Account-Based Marketing: Accelerating Growth In Strategic Accounts
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* Automotive dismantler means a person who takes title to an automobile whether mechanically and/or transectionally inoperable that before such inoperability has been known and that is still in existence as a living, tangible man-made object for at least one year. As used in this subtitle, automobile does not include any vehicle, vehicle part, or machine of any description, which is registered as a “toy” in the United States.
All income is subject to tax. For the purposes of applying the tax imposed by this subtitle, income is taken to be the gross amount of earnings, or other earnings of a specified kind received by an individual, or received by a decedent during the taxable year. A similar amount will be included in gross income if:
4. The earnings or other earnings are received as an annuity or pension, and the annuity or pension is unconditionally guaranteed by a pension or profit sharing plan, a health or loan plan, or an insurance plan or policy.
* Previously filed (determined as of the filing deadline shown on the return) return. Returns previously filed are treated as if they had been timely filed. (The use of the term “return” in this paragraph is intended to refer to returns filed under section 860 and section 530D of the Internal Revenue Code, regardless of the filing date, and not to the filing of a filing by a taxpayer. A filing includes the original and any attached schedules.
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