The Lancet, Band 2

activity bond limit allocated amounts received annuity apply arbitrage basis beneficiary bonds issued cafeteria plan calendar Code Sec compensation contract corporation County death benefit debt service December 31 Declared obsolete deduction described in section determined election employee employee's Example exceed excludable from gross facility Federal fellowship grant finance fund governmental unit gross income IDBS income tax indebtedness industrial development bonds interest Internal Revenue Code Internal Revenue Service investment issuer itemized deductions January lease ment obligations issued obsolete by Rev ordinary income paid paragraph payments percent political subdivision portion present value prior issue private activity bond proceeds purchase purposes pursuant qualified mortgage bonds reflect amendments refunding issue regulations reimbursement rental residence respect retirement Revenue student loan subparagraph subsection Tax Reform Act tax-exempt taxable taxpayer TC Memo term tion trade or business treated USTC wages weekly rate Windfall Profit Tax