If you are an income beneficiary of property held in trust or an heir, legatee, or devisee, you may deduct allowable depreciation and depletion, if not deductible by the estate or trust.

If Tunica Resorts incorporates, the new town government would be a direct beneficiary of casino tax revenue, enabling construction of municipal government offices.

If the insured dies during the term, the death benefit will be paid to the beneficiary.

If an investment switch is desired, donors may change to a different option in a 529 savings program every year ( program permitting ) or the account may be rolled over to a different state's program provided no such rollover for the beneficiary has occurred in the prior 12 months.

If the beneficiary has also received additional CESG, none of the beneficiaries in the plan will be eligible for additional CESG for the next 2 years.

If the beneficiary of the remainder cannot yet be known, then the remainder is said not to have vested, and the remainder is said to be contingent.

If a collateral assignment is placed on life insurance the assignee will receive any amount due to them before the beneficiary is paid.

If the beneficiary wins a judgment against the trustee, and the trustee files for bankruptcy, the debt ( the judgment ) cannot be discharged in bankruptcy because the debt was the result of a defalcation.

; Contingent beneficiary: If the primary beneficiary predeceases the IRA owner, the contingent beneficiary becomes the designated beneficiary.

If a contingent beneficiary is not named, the default provision in the custodian-agreement applies.

If a complaint or petition was filed against a GSP beneficiary, these are processed through the Office of the United States Trade Representative.

If the delegatee fails to perform satisfactorily, the obligee may elect to treat this failure as a breach of the original contract by the delegator or may assert himself as a third party beneficiary of the contract between the delegator and the delegatee, and can claim all remedies due to a third party beneficiary.

If the deceased beneficiary was intended to inherit part or all of the residuary estate, then that portion of the estate would pass by intestate succession, as though the testator had left no will.

If the anti-lapse statute does indeed apply, then the issue of the deceased beneficiary will inherit whatever was willed to the beneficiary.

If the intended beneficiary predeceases the settlor, then the gift will lapse, and will generally not be saved by an anti-lapse statute.

If a trust calls for a distribution to the beneficiary, but the beneficiary refuses such distribution and elects to retain property in the trust, the spendthrift protection of the trust ceases with respect to that distribution and the beneficiary ’ s creditors can now reach trust assets.

If the creator of a self-settled trust is also a beneficiary of the trust, a particular problem in the context of protection of creditors and prevention of fraud is presented: the danger that the creator of the trust is trying to defraud creditors.

If you have a year-round, full-time job you can't expect to grow much more than your family uses -- unless other members of the family do a good deal of the work or you hire help.

If one wishes to discuss a literary figure who uses folklore in his work, the first thing he must realize is that the literary figure is probably part of this ignorant American public.

If a description of s, d ( s ), is of minimal length ( i. e. it uses the fewest number of characters ), it is called a minimal description of s. Thus, the length of d ( s ) ( i. e. the number of characters in the description ) is the Kolmogorov complexity of s, written K ( s ).

If the brine regenerator uses high heat, they also partially sterilise the air.

If a customer uses more than 300 GB a month, Bell will also be able to implement an additional charge of 75 cents per gigabyte.

If one uses the less-stringent 1000 casualties total criterion, there were over 90 civil wars between 1945 and 2007, with 20 ongoing civil wars as of 2007.

If the fibers are first aligned by combing them and then the spinner uses a worsted type drafting method such as the short forward draw, the yarn is smoother and called a worsted ; by contrast, if the fibers are carded but not combed and the spinner uses a woolen drafting method such as the long backward draw, the yarn is fuzzier and called woolen-spun.

If both fencers hit at the same time, the referee uses the rules of " right of way " to determine which fencer gets the point.

# If the borrowed word happens to have a suffix that the borrowing language uses as a gender marker, the suffix tends to dictate gender.

If the player uses the " god mode " cheat from Doom, the game will display a message saying " Trying to cheat, eh?

If the inheritance from to and the inheritance from to are both marked "" ( for example, ""), C ++ takes special care to only create one object, and uses of's members work correctly.

If a language uses multiple writing systems, it may have distinct orthographies, as is the case with Kurdish, Uyghur, Serbian, Inuktitut and Turkish.

When asked by other Cyclopes why he is screaming, Polyphemus replies that " Nobody " is hurting him, so the others assume that, " If alone as you are none uses violence on you, why, there is no avoiding the sickness sent by great Zeus ; so you had better pray to your father, the lord Poseidon ".

If you think Terayama's poem uses a child's game to express in hyperbolic metaphor how, in retrospect, life is short, and nothing more, then this would indeed work as a senryū.

If one uses a composite representation of an " overall " reaction, some may be rational fractions.

If the turbine uses a gas which is liquid at room temperature then you can use a condenser after the exhaust to increase the pressure difference.

If C uses the car in an unauthorised way, C will steal the car from A and B Ltd.

If the document uses an Unicode encoding, the encoding info might also be present in the form of a Byte order mark.

He said, " If every parent uses this chip wisely, it can become a powerful voice against teen violence, teen pregnancy, teen drug use, and for both learning and entertainment ," as he signed the law on February 8, 1996.

If one uses a flour with a lower protein content ( 9 – 11 %) to produce bread, a longer mixing time will be required to develop gluten strength properly.

If successful, the fast ignition approach could dramatically lower the total amount of energy needed to be delivered to the target ; whereas NIF uses UV beams of 2 MJ, HiPER's driver is 200 kJ and heater 70 kJ, yet the predicted fusion gains are nevertheless even higher than on NIF.

If a sound editor uses such sounds in the context of emotional climax or a character's subjective experience, they can add to the drama of a situation in a way visuals simply cannot.

If, in the case of education, he uses these resources to better his educational outcomes, thereby enabling him to become socially mobile, he effectively has worked to reiterate and reproduce the stratification of society, as social capital has done little to alleviate the system as a whole.

If he uses thirty seconds to move, the difference between the clocks reaches one minute, and the time flag falls to indicate that he loses by time.