If you are a life tenant, you deduct allowable depreciation and depletion.

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 the depletion region expands to completely close the channel, the resistance of the channel from source to drain becomes large, and the FET is effectively turned off like a switch.

If the absorption occurs in the junction's depletion region, or one diffusion length away from it, these carriers are swept from the junction by the built-in field of the depletion region.

If the kidney injury is the result of dehydration, there may be thirst as well as evidence of fluid depletion on physical examination.

If the gate material is polysilicon of opposite type to the bulk semiconductor, then a spontaneous depletion region forms if the gate is electrically shorted to the substrate, in much the same manner as described for the pn-junction above.

If the depletion width becomes wide enough, then electrons appear in a very thin layer at the semiconductor-oxide interface, called an inversion layer because they are oppositely charged to the holes that prevail in a P-type material.

If, however, a layer of paper remains stuck to the surface, the adhesive has not failed.

If the third layer is placed so that its atoms are directly above those of the first layer, the stacking will be ABA — this is the hcp structure, and it continues ABABABAB.

If only layer C changes, we should find a way to avoid re-blending all of the layers when computing F. Without any special considerations, four full-image blends would need to occur.

If all layers of an image change regularly but a large number of layer still need to be composited ( such as in distributed rendering ), the commutativity of a compositing operator can still be exploited to speed up computation through parallelism even when there is no gain from pre-computation.

If both copies are damaged, the Purkinje layer ( a part of the cerebellum that contains better-connected neurons than any other ) develops abnormally, runting is more common, and pups die within weeks due to inadequate lung development.

If pathogens successfully evade the innate response, vertebrates possess a second layer of protection, the adaptive immune system, which is activated by the innate response.

If the applied voltage is large enough, the liquid crystal molecules in the center of the layer are almost completely untwisted and the polarization of the incident light is not rotated as it passes through the liquid crystal layer.

If each additional layer contains less oil, the final painting will crack and peel.

If the word is entirely on the first board layer, they instead score two points per letter.

If enough stabilization occurs, an inversion layer is formed.

If a mapping is available, presentation service data units are encapsulated into session protocol data units, and passed down the stack. This layer provides independence from data representation ( e. g., encryption ) by translating between application and network formats.

If present, a layer of liquid water would suggest the possibility, however unlikely, of life.

If each scanline has its own layer, the Pole Position effect is produced, which creates a pseudo-3D road ( or a pseudo-3D ball court as in NBA Jam ) on a 2D system.

If the distinction between confined and unconfined is not clear geologically ( i. e., if it is not known if a clear confining layer exists, or if the geology is more complex, e. g., a fractured bedrock aquifer ), the value of storativity returned from an aquifer test can be used to determine it ( although aquifer tests in unconfined aquifers should be interpreted differently than confined ones ).

If these confining layers are composed of compressible silt or clay, the loss of water to the aquifer reduces the water pressure in the confining layer, causing it to compress from the weight of overlying geologic materials.

If a problem can be adequately parallelized, a “ thin ” layer of “ grid ” infrastructure can allow conventional, standalone programs, given a different part of the same problem, to run on multiple machines.

If a surface heating the liquid is significantly hotter than the liquid then film boiling will occur, where a thin layer of vapor, which has low thermal conductivity, insulates the surface.

If the vapor is re-condensed, the layers will reform in the condensate, and will do so in a fixed ratio, which in this case is 4. 4 % of the volume in the top layer and 95. 6 % in the bottom layer.

If the scarring is deeper but not excessive, it can be repaired by machining off a layer of the disc's surface.

If the ice contains enough ammonia or other antifreeze, Oberon may possess a liquid ocean layer at the core – mantle boundary.

If the middle layer is made thin enough, it acts as a quantum well.

If the circumstances are faced frankly it is not reasonable to expect this to be true.

If his dancers are sometimes made to look as if they might be creatures from Mars, this is consistent with his intention of placing them in the orbit of another world, a world in which they are freed of their pedestrian identities.

If a work is divided into several large segments, a last-minute drawing of random numbers may determine the order of the segments for any particular performance.

If they avoid the use of the pungent, outlawed four-letter word it is because it is taboo ; ;

If Wilhelm Reich is the Moses who has led them out of the Egypt of sexual slavery, Dylan Thomas is the poet who offers them the Dionysian dialectic of justification for their indulgence in liquor, marijuana, sex, and jazz.

If he is the child of nothingness, if he is the predestined victim of an age of atomic wars, then he will consult only his own organic needs and go beyond good and evil.

If it is an honest feeling, then why should she not yield to it??

If he thus achieves a lyrical, dreamlike, drugged intensity, he pays the price for his indulgence by producing work -- Allen Ginsberg's `` Howl '' is a striking example of this tendency -- that is disoriented, Dionysian but without depth and without Apollonian control.

If love reflects the nature of man, as Ortega Y Gasset believes, if the person in love betrays decisively what he is by his behavior in love, then the writers of the beat generation are creating a new literary genre.

If he is good, he may not be legal ; ;

If the man on the sidewalk is surprised at this question, it has served as an exclamation.

If the existent form is to be retained new factors that reinforce it must be introduced into the situation.

If we remove ourselves for a moment from our time and our infatuation with mental disease, isn't there something absurd about a hero in a novel who is defeated by his infantile neurosis??

If many of the characters in contemporary novels appear to be the bloodless relations of characters in a case history it is because the novelist is often forgetful today that those things that we call character manifest themselves in surface behavior, that the ego is still the executive agency of personality, and that all we know of personality must be discerned through the ego.

If he is a traditionalist, he is an eclectic traditionalist.

If our sincerity is granted, and it is granted, the discrepancy can only be explained by the fact that we have come to believe hearsay and legend about ourselves in preference to an understanding gained by earnest self-examination.

If to be innocent is to be helpless, then I had been -- as are we all -- helpless at the start.