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Also found in: Dictionary/thesaurus, Idioms, Hutchinson | 0.01 sec. |
includeA statement in a program that directs the compiler or interpreter to process another file of code at that point. An include capability (often with a pound sign: "#include") allows libraries of predefined code to be combined into one program. Ada compilers use a "with" statement instead of include. See header file. See also server-side include.
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| If the loss is on the business portion, only it is a direct expense and the entire loss is includable. The income would be currently includable, except to the extent of any contingent payments, which would be recognized when accrued or received, as the case may be. Thus, for example, where a Code provision refers to a "loss" of the taxpayer from an activity, for purposes of the alternative minimum tax the existence of a loss is determined with regard to the items that are includable and deductible for minimum tax, not regular tax purposes. |
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