If a donor is contributing property that would have yielded a long-term capital gain in a sale, then the deduction for the contribution is limited to 30 % of donor's adjusted gross income in the year of donation if the donee is a public charitiy, and limited to 20 % if the donee is a private foundation.

If you were required to file a declaration of estimated tax for the calendar year 1961, it is not necessary to pay the fourth installment otherwise due on January 15, 1962, if you file your income tax return Form 1040, and pay your tax in full for the calendar year 1961 by January 31, 1962.

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 he had income other than wages subject to withholding, he may be required to file Form 1040.

If you are going to farm for extra cash income on a part-time basis you must keep in mind the needed machinery investments when you choose among farm enterprises.

If the bankrupt does not comply with the Trustee's request to provide details of income, the trustee may have grounds to lodge an Objection to Discharge, which has the effect of extending the bankruptcy for a further five years.

If the distribution of income within a country is skewed, a small wealthy class can increase per capita income far above that of the majority of the population.

If individuals experience diminishing returns from income, then the optimum distribution of income for society involves a progressive income tax.

If this violation is noticed too late, the employee will not only be required to pay tax on the excess contribution amount the year was earned, the tax will effectively be doubled as the late corrective distribution is required to be reported again as income along with the earnings on such excess in the year the late correction is made.

If the money supply is increased, that shifts the LM curve downward, lowering interest rates and raising equilibrium national income.

This has led some commentators to refer to the bankruptcy code ’ s “ current monthly income ” as “ presumed income .” If the debtor's debt is not primarily consumer debt, then the means test is inapplicable.

If expenses exceed income the residual amount is a loss.

If one compares the per capita income to the actual cost of living, the number of people living below the poverty line is considerably higher.

If the market discount is less than the de minimis amount, the discount on the bond is generally treated as a capital gain upon disposition or redemption rather than as ordinary income.

If the player is caught by the IRS agent, he is audited, and always loses the audit, which takes 50 % of his income.

Measures of relative poverty are almost the same as measuring income inequality: If a society gets a more equal income distribution, relative poverty will fall.

If a church or non-profit organization gives food to an elderly person, the value of the food is not counted as income to the elderly person.

If a particular income tax was a direct tax or was treated as a direct tax in the constitutional sense, that tax could be imposed ( after Pollock but before the passage of the Amendment ) only by apportionment among the states, according to their census populations.

If the builder receives $ 1 million and pays out $ 800, 000 to sub contractors, he has a net income of $ 200, 000 and a corresponding increase in disposable income ( the amount remaining after taxes ).

If the income lost by the economy is greater than the government's income ; the tax is inefficient.

If, when this was all over, she found the words to tell him about it, she wondered if he would ever understand.

If you don't leave this country within 3 days, your life will be taken the same as Powell's was.

If we was both armed, you wouldn't talk so tough ''.

If it were the enemy, tactically his position was correct.

If the turn was too tight, a barrel roll would bring them out.

If it were not that I knew who it was I could have mistaken it for my Aunt so well did her clothes fit him.

If Franklin was an authentic genius, then Alexander Hamilton, with his exceptional precocity, consuming energy, and high ambition, was a political prodigy.

`` If you can conveniently let me have twenty dollars '', he wrote one friend in 1791 when he was Secretary of the Treasury.

If an automobile were approaching him, he would know what was required of him, even though he might not be able to act quickly enough.

If living Jews were unavailable for study, the Bible was at hand.

If there was ever a thought in her mind she might devote her life to religion, it was now dispelled.

If his scholarship and formal musicianship were not all they might have been, Mercer demonstrated at an early age that he was gifted with a remarkable ear for rhythm and dialect.

If she were not at home, Mama would see to it that a fresh white rose was there.

If, as Reid says, `` nearly all his poetry was produced when he was not taking opium '', there may be some reason to doubt that he was under its influence in the period from 1896 to 1900 when he was writing the poems to Katie King and making plans for another book of verse.

If Robinson was a liar and a slanderer, he was also a very canny gentleman, for nothing that Pike could do would pry so much as a single word out of him.

If his circumspection in regard to Philip's sensibilities went so far that he even refused to grant a dispensation for the marriage of Amadee's daughter, Agnes, to the son of the dauphin of Vienne -- a truly peacemaking move according to thirteenth-century ideas, for Savoy and Dauphine were as usual fighting on opposite sides -- for fear that he might seem to be favoring the anti-French coalition, he would certainly never take the far more drastic step of ordering the return of Gascony to Edward, even though, as he admitted to the English ambassadors, he had been advised that the original cession was invalid.

If the historian was convinced of his own correctness, then he should not allow his vision to become fogged by disturbing facts.

If their schedules were to synchronize, there was no point in wasting time.

If he had any worries, it was only the small ones, about Mother in New York, and his daughter Edwina and what she might be doing at this hour, with her Aunt Asia, in Philadelphia.

If engine installation takes 20 minutes, hood installation takes five minutes, and wheel installation takes 10 minutes, then a car can be produced every 35 minutes.

He also is skeptical of the film industry going digital, saying, " If it actually gets to the place where you can't show 35 mm film in theatres anymore and everything is digital projection, I won't even make it to 60.

If viewed from a distance of 1 astronomical unit, it would span an angular diameter of 35 ° and shine at magnitude − 38.

If the producers chose to reformat the entire show for the 16: 9 ratio, live-action footage would have to be recropped, widening the frame to the full width of the 35 mm negatives while reducing its height.

If, however, the mobile phone is at just less than 35 km from the base station, the time delay will mean the mobile's broadcast arrives at the very end of the time slot.

If three are playing, each player counts out 35 infantry ; four players, 30 infantry ; five players, 25 infantry ; six players, 20 infantry.

If a 16 mm negative is struck from the original 35 mm negative, it is called an " original ".

* If a 16 mm negative is struck from an original 35 mm print, it is called a " Print Down ".

* If a 16 mm print is struck directly from a 35 mm print, it is called a " Double Dupe Down ".

If the conductive part of the hearing loss is more than 30 – 35 dB, an air conduction device could have problems overcoming this gap.

Proposals to admit Turkey have been debated but are now currently stalled, partly on the ground that Turkey is beyond Europe's historic frontier and it is yet to comply with the 35 point policy areas set out by the E. U. If all or most East European states become members, the frontier may be the boundaries with Russia and Turkey.

If a company has 35 million shares outstanding, each with a market value of $ 100, the company's market capitalization is $ 3. 5 billion ( 35, 000, 000 × $ 100 per share ).

If there were 100 residents and 35 voters living within the prescribed boundaries, they could hold a referendum to establish a village form of government, he could effectively select individuals to have voted into office, and form his own government complete with codes and ordinances to serve his own interests.

If Earth is an example, then sea temperatures in excess of 35 ° C would jeopardize marine life and make the cooling of mammals to temperatures suitable for their metabolism difficult if not impossible.

If the observer's latitude is − 35 °, then all stars within 35 ° of the south celestial pole will be circumpolar.

* 1971: If I Were Your Woman ( US # 35 )

If an asteroid breaks into fragments, any fragment larger than 35 m across would not burn up in the atmosphere and itself could impact Earth.

Upon losing Rouen, Talbot exclaims, " France, thou shalt rue this treason with thy tears / If Talbot but survive thy treachery " ( 3. 2. 35 – 36 ).

If the bath is written in terms of its set of orthogonal basis kets, that is, if it has been initially diagonalized then < font style =" vertical-align :- 35 %;"></ font > Computing the partial trace with respect to this ( computational ) basis gives:

#" If I Only Had the Words ( To Tell You )" – 3: 35

#" If I Only Had the Words ( To Tell You )" – 3: 35

If these Pyrenean provinces are included inside Gascony, then 35. 4 % of Midi-Pyrénées is Gascony, outweighing Languedoc and its 23. 4 %.

( If this sounds unwieldy, compare it to the Swedish 8 Daler plate money piece of the mid-17th century, which contained 35 kilograms of copper!